Going to College
If you are filing an Ohio IT 1040, and you lived or claimed residency in an area that has a school district income tax, you must file an SD 100. To check what school district you should be filing for use the Finder. Select the tax rate/district type you are looking for and type in your address; The Finder will give you the name of the district and it will show the tax rate. If the school district is non-taxing, it will show 0% tax rate and you will not need to file an SD 100.
If you go to college out of state, you may still be considered an Ohio resident and be required to file an Ohio return and if applicable, a school district return.
If you move out of Ohio permanently, change your address to the state in which you are attending school, and do not plan to come back and live in Ohio for any part of the year, you may consider yourself a resident of the state where you moved. You will not have to file Ohio taxes. However, you would then be a resident of that state, and may be required to file an income tax return with that state. For a contact list of the tax departments for states other than Ohio click here.
In many cases, students move to a dorm or apartment while classes are in session and come back to Ohio during class breaks. If this applies to you, then you are still considered an Ohio resident and would file as a full-year resident of Ohio.
- If you work while you are away at school, this income is taxable to Ohio. If your out-of-state employer is not withholding for Ohio taxes, you would be required to make payments every 3 months if your estimated tax bill for the year is estimated to be over $500.
- If your out-of-state employer is willing to withhold for your Ohio taxes you may complete the IT 4 form to determine how much they should withhold for you.
- If your employer withheld taxes for another state and you are liable for taxes in that state, you would be eligible for a credit on your Ohio IT 1040. This will give you a credit towards your tax amount due to Ohio based on this income.