The Ohio SD 100 form is a School District Income Tax Return required for residents of Ohio to report their income to local school districts. Each taxpayer must file a separate SD 100 for every school district where they lived during the taxable year. Proper completion of this form is crucial to ensure compliance and avoid penalties.
The Ohio SD 100 form serves as the School District Income Tax Return, a crucial document for residents of Ohio who need to report their school district income tax obligations. Each taxpayer must file a separate SD 100 for every school district in which they resided during the taxable year, ensuring accurate assessment and collection of local taxes. The form requires essential personal information, including the taxpayer's Social Security number and mailing address, as well as the school district number corresponding to the area of residence. Taxpayers must indicate their residency status—whether they are full-year residents, part-year residents, or non-residents—along with their filing status, which must align with their Ohio income tax return. The SD 100 form also outlines the income information necessary for calculating the school district taxable income, including any applicable deductions and credits. It is imperative to follow specific guidelines, such as using only black ink and avoiding staples, to facilitate efficient processing. Additionally, taxpayers are encouraged to utilize electronic filing options, which can expedite refunds and streamline the overall filing process. By adhering to these requirements, individuals contribute to the funding of local educational services, underscoring the importance of accurate tax reporting.
Do not use staples.
Use only black ink.
12020102
Taxable year beginning in
2012
SD 100 Rev. 9/12
School District Income Tax Return
File a separate Ohio form SD 100 for each taxing school district in which you lived during the taxable year.
Taxpayer Social Security no. (required)
If deceased
Spouse’s Social Security no. (only if joint return)
Use UPPERCASE letters.
check box
Your first name
M.I. Last name
Enter school district # for this return (see pages SD 7-8).
SD#
Spouse’s fi rst name (only if married filing jointly)
Mailing address (for faster processing, use a street address)
City
State
ZIP code
Ohio county (fi rst four letters)
Home address (if different from mailing address) – do NOT show city or state
County (fi rst four letters)
Foreign country (provide this information if the mailing address is outside the U.S.)
Foreign postal code
School District Residency – File a separate Ohio form SD 100 for each taxing school district in which you lived during the taxable year.
Check applicable box
Check applicable box for spouse (only if married filing jointly)
Full-year
Part-year resident
Full-year nonresident
resident
of SD# above
Enter date of nonresidency
to
Filing Status – Check one (must match Ohio income tax return):
Single or head of household or qualifying widow(er)
Do not use staples, tape or glue. Place your W-2(s), check
(payable to School District Income Tax) and Ohio form
Married filing jointly
SD 40P on top of your return. Include forms W-2G and
1099-R if tax was withheld. Place any other supporting
Married filing separately
documents or statements after the last page of your return.
(enter spouse’s SS#)
Go paperless. It’s FREE!
Tax Type – Check one (for an explanation, see page SD 1 of the instructions)
Visit tax.ohio.gov to try Ohio I-File.
I am fi ling this return because during the taxable year I lived in a(n):
Traditional tax base school district. You must start with line 1 below.
Most electronic fi lers receive their refunds
Earned income only tax base school district. You must start with
in 5-7 business days by direct deposit!
Schedule A, line 19 on page 2 of this return.
INCOME INFORMATION – If the amount on line 1 is negative, shade
the negative sign (“–”) in the box provided.
1. Traditional tax base school district filer. Enter on this line your Ohio
taxable income reported on line 5 of Ohio form IT 1040EZ or IT 1040.
}
Earned income only tax base school district filer. Complete Schedule A
1.
on page 2 of this return and then enter on this line the amount you show on
page 2, line 22 of this return.
,
. 0 0
2. The amount of Ohio taxable income, if any, you earned while not a resident
of the traditional tax base school district whose number you entered above.
Earned income only tax base school district fi lers must leave this line blank
2.
3.
School district taxable income (line 1 minus line 2; enter -0- if less than zero)............................... 3.
.0 0
NO Payment Enclosed – Mail to:
School District Income Tax
P.O. Box 182197
Columbus, OH 43218-2197
If you have a federal extension of time to fi le, include a copy or the confi rmation number of the extension.
Payment Enclosed – Mail to:
P.O. Box 182389
Columbus, OH 43218-2389
2012 SD 100
pg. 1 of 2
SS#
12020202
3a.
Amount from line 3, page 1
4.
School district tax rate (use the applicable decimal rate from pages SD 7-8 of the instructions)
. 0
times line 3a
5.
Senior citizen credit (you must be 65 or older to claim this credit; limit $50 per return)
6.
Total due (line 4 minus line 5; enter -0- if less than zero)
7.
Interest penalty on underpayment of estimated tax. Enclose Ohio form IT/SD 2210 and the
appropriate worksheet if you annualize
8.
Total due plus IT/SD 2210 interest penalty (add lines 6 and 7)
TOTAL TAX
9.
School district income tax withheld (school district number on W-2(s), W-2G(s) and/or 1099-R(s)
must agree with school district number in the upper right-hand corner on page 1 of this return) ...
10.
Add the 2012 Ohio form SD 100ES payment(s), 2012 Ohio form SD 40P extension payment(s)
and 2011 school district overpayment credited to 2012
11.
Add lines 9 and 10
TOTAL PAYMENTS
If line 11 is MORE THAN line 8, go to line 12. If line 11 is LESS THAN line 8, skip to line 15.
12.
If line 11 is MORE THAN line 8, subtract line 8 from line 11
AMOUNT OVERPAID
13.
Amount of line 12 to be credited to 2013 school district income tax liability
...... CREDIT TO 2013
14.
Line 12 minus line 13. Enter here, then skip to line 16
15.
If line 11 is LESS THAN line 8, subtract line 11 from line 8
AMOUNT DUE
16. Interest and penalty due on late-paid tax and/or late-filed return (see page SD 6 of the instructions)...16.
If you entered an amount on line 14, skip to line 18. If you entered an amount on line 15, go to line 17.
,,. 0 0
17.Amount due plus interest and penalty (add lines 15 and 16). If payment is enclosed, make check payable to School District Income Tax and include Ohio form SD 40P (see our Web site
at tax.ohio.gov)
AMOUNT DUE PLUS INTEREST AND PENALTY 17.
18. Refund less interest and penalty (line 14 minus line 16). Enter the amount
here. (If line 16 is more than line 14, you have an amount due. Subtract
.
0
line 14 from line 16 and enter this amount on line 17.)
YOUR REFUND 18.
If your refund is less than $1.01, no refund will be issued. If you owe less than $1.01, no payment is necessary.
SCHEDULE A – EARNED INCOME ONLY TAX BASE SCHOOL DISTRICT AMOUNTS (See page SD 6 of the instructions.)
Complete this schedule only if you entered an earned income only tax base school district number in the upper right-hand corner on page 1 of this return.
19.
Wages and other compensation described on page SD 6 of the instructions
20.
Net earnings from self-employment described on page SD 6 of the instructions.
Shade the negative sign (“–”) at right if the amount is less than -0-
.... 20.
21.
Depreciation expense adjustment, if any, described on page SD 6 of the instructions
22.
Add lines 19, 20 and 21. Enter the total here and on line 1 of this return
.... 22.
SIGN HERE (required) – See page 1 of this return for mailing information.
I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return and all enclosures are true, correct and complete.
SIGN HERE (required)
Date
Your signature
Spouse’s signature (see page SD 3 of the instructions)
Phone number (optional)
Preparer’s printed name (see page SD 3 of the instructions)
Phone number
Do you authorize your preparer to contact us regarding this return? Yes No
For Department Use Only
, , .
Code
pg. 2 of 2
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