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Common School District Income Tax Questions

Do I have to file a

Yes, if you

‰ were a

resident

of a school district with an income tax in effect for 2004 and you

school district

had income. You would be required to file Form SD 100 OR

income tax return?

‰ received a W-2 with erroneous school district withholding tax taken out of your

pay for 2004. If you are liable for tax in one school district, but you had withholding

taken for another school district, you must file separate SD 100 returns under

each school district number. If you are not liable for school district tax, but had

school district tax withheld in error, you must complete an SD 100 return under that

school district number for a refund.

No, if you

‰ were

not a resident

of a school district with an income tax in effect during 2004

and had no school district income tax withheld in error. You would not be required

to file Form SD 100.

How can I be sure of what

If you are not sure what school district you are in, the Department of Taxation has

school district I live in?

The Finder

The

implemented a new online resource called

. Instructions for using

Finder

are found on page 6.

I don’t file a federal or

Yes, if you have a school district tax liability. You should start with what your Ohio

Ohio return. Must I

adjusted gross income would be if you were filing an Ohio return; then allow for per-

file an SD 100?

sonal exemptions. If the end result is an amount due, you must file the return.

What if I am a part-year

You must file a separate SD 100 return under each taxing district’s school district

resident of two

number and deduct the other district’s income on line 2. You may claim your full

taxing districts?

personal exemption(s) on each return.

What if I received a W-2 with

You must complete an SD 100. Be sure to use the school district number of the

SD tax, but I don’t live in a

school district your employer withheld for. Complete line 1 and list your correct school

district with a tax?

district name and number on the back. Deduct your entire income on line 2. Com-

plete lines 9, 11, 13 and 15. Write your explanation on the back of the return.

I only lived part-year

Be sure to use the school district number for the taxing district on your return. Deduct

in an affected district.

your part-year income from your residence in the non-taxing district on line 2. You

What must I do?

may still claim your full personal exemption(s).

Do I have to file school

Yes, if your combined estimated Ohio and school district liability exceeds by $500 any

district estimated tax by

withholding. However, two Ohio safe harbors apply: 1) your withholding amount is

using Form SD 100ES?

90% of your estimated liability or 2) your withholding amount is 100% of last year’s tax

(if you were liable for the full year).

My military home of record

Your military income is not taxable, but other Ohio employment is subject to Ohio tax.

is New York, but I’m

Also, if your spouse resides with you and works in Ohio and does not maintain a place

stationed at WPAFB.

of abode in another state, their income is subject to the school district tax. Deduct

Am I liable?

your own military income on line 2 if you are filing a joint return. You may still claim the

same number of exemptions you claim on your Ohio return.

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School District Income Tax Return And Instructions - Ohio Department Of Taxation - 2004 Page 3

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