Do I Have to File an Ohio School District Income Tax Form?
Many Ohio school districts have an additional income tax. For a list of school districts that are required to file form SD-100, see list below. If during the tax year, you were a full-year or part-year Ohio domiciliary and you either lived in or were domiciled in one of these districts during all or part of the year, then by the due date for filing your Ohio income tax return you must also file an Ohio form SD 100, School District Income Tax Return, with the Ohio Department of Taxation. You can electronically file your school district return using our program, or you can get Ohio form SD 100 from the Ohio Department of Revenue web site at tax.ohio.gov or from your local school board office.
Do You Have to File a School District Income Tax Return?
- You were a resident of, or were domiciled in, a school district with an income tax in effect for 2011 and either 1) had any income for a traditional tax base school district or 2) had earned income for an earned income only tax base school district. Taxpayers residing in traditional and earned income only tax base school districts must file Ohio form SD-100 even if none of their income is subject to the tax, OR
- You received a W-2 with erroneous school district withholding tax taken out of your pay for 2011. If you are not liable for school district income tax, but had school district tax withheld in error, you must complete an Ohio form SD-100 for that school district number in order to request a refund. If you are liable for tax in one school district, but you had withholding tax taken for another school district, you must file separate Ohio SD-100 returns under each school district number.
- You were neither a resident of, nor domiciled in, a school district with an income tax in effect during 2011, AND
- You had no school district income tax withheld.
I Do Not File an Ohio Income Tax Return, Must I File an Ohio SC-100?
Yes, if you have a school district tax liability. To determine this liability, you should start with what your Ohio taxable income would be if you were filing an Ohio income tax return. Then, if you show an amount on line 8 on Ohio form SD-100, you must file the school district income tax return.
I am Retired, am I Liable for School District Tax?
Yes, if you show any amount of tax on Ohio form SD-100, line 6. Note that taxpayers who are 65 or older before January 1, 2012 may claim on line 5 a senior citizen credit of $50 per return.
For additional information pertaining to the Ohio School District Tax, please refer to the instructions for Form IT 1040/1040EZ/SD100.