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A Message from Ohio’s Tax Commissioner

Your school district number is based upon the address shown

can use your personal computer to I-file your 2004 school

on your 2003 tax return. This school district information was

district return. Simply go to our web site at

used to help determine who should be mailed a school dis-

and follow the directions. This service is free.

trict booklet. If you believe that you received this form in er-

‰

The Finder

ror, verify your school district using

(see page 6).

To e-file, your return must be prepared using approved

computer software and transmitted through an approved

I-file or E-file

electronic filing provider. Many commerical software com-

panies and most professional tax preparers provide elec-

You now have two paperless options to electronically file your

tronic filing for a small fee.

school district return.

If you use a paperless method and use direct deposit, you

‰

If you filed an Ohio income tax return last year, then you

can receive your refund in three to five days.

Instructions for Completing the School District Income Tax Return

If during 2004 you resided in or had school district income tax withheld for more than one of the school districts

listed on page 7 of this booklet, you must complete separate returns for each school district affected.

Line 1

Ohio adjusted gross income –

Line 8

School district tax less credit – subtract line 7 from

‰

Enter the amount from line 3 of your Ohio Form IT

line 6 and enter the result on line 8.

1040 or IT 1040EZ unless you filed your Ohio in-

Line 9

School district income tax withheld – enter only the

come tax return by telephone.

school district withholding tax that is clearly identi-

‰

If you filed your Ohio income tax return by tele-

fied on your W-2’s with the school district number

phone and filed your federal taxes using either

for the school district for which you are filing this

federal Form 1040A, 1040EZ or by telephone, en-

return. Attach a copy of your W-2’s to the back of

ter the amount from line 3 of your Ohio TeleFile

your return.

worksheet.

‰

If you filed your Ohio income tax return by tele-

Line 10 Estimated payments/credit carryover – if you made

phone and filed your federal taxes using the fed-

estimated school district income tax payments and/

eral long Form 1040, enter amount from line 3 of

or an SD 40P extension payment, enter the total

your Ohio TeleFile worksheet less any amount on

amount on line 10. Also include any credit carryover

line 4 of the Ohio TeleFile worksheet.

from your 2003 SD 100 return.

Line 2

Part-year or nonresident deduction – enter the

Line 11

Total payments – add lines 9 and 10 and enter the

amount of income included on line 1 that you earned

total on line 11.

while you were a resident of another school dis-

trict.

Line 12

AMOUNT YOU OWE

– if line 11 is less than line 8,

subtract line 11 from line 8 and enter your balance

Line 3

School district adjusted gross income – subtract

due amount on line 12.

Make your check or money

line 2 from line 1 and enter the result on line 3.

order payable to

, and

SCHOOL DISTRICT INCOME TAX

write your school district number, social security

Line 4

Exemptions – enter the number of your personal

number and “2004 SD 100” on your check or money

and dependent exemptions and multiply this num-

order.

ber by $1,300.

Line 13 Overpayment – if line 11 is more than line 8, sub-

Line 5

School district taxable income – subtract line 4 from

tract line 8 from line 11 and enter the result on line

line 3 and enter the result on line 5.

13. You must also complete line 14 and/or line 15.

Line 6

School district tax – multiply line 5 (school district

Line 14 CREDIT TO 2005 – indicate the amount of line 13

taxable income) by the appropriate tax rate for your

you want us to credit to your 2005 school district

district shown in the SD 100 booklet, and enter the

liability.

You cannot apply a credit against a bal-

result on line 6.

ance due for another school district, a school dis-

trict that has expired, another person’s tax, prior

Line 7

Senior citizen credit – you may claim a $50 credit if

year’s tax or your Ohio income tax return.

you were 65 years of age or older before January

1, 2005. Only one credit of $50 is allowed for each

Line 15

REFUND

– subtract line 14 from line 13. This is the

return even if you are filing a joint return and you

amount of line 13 you want us to refund to you.

You

and your spouse are both 65 years of age or older.

cannot apply a refund against a balance due for

another school district, another person’s tax, prior

year’s tax or your Ohio income tax return.

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School District Income Tax Return And Instructions - Ohio Department Of Taxation - 2004 Page 2

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