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Q&A

Yes, if they have school district taxable income. There is no age limitation.

Are my children liable for

the school district tax?

Yes, if you have school district taxable income. Taxpayers who are 65 years old be-

I’m retired. Am I liable for

fore January 1, 2005, may claim a senior citizen credit of $50 per return.

school district tax?

Yes. In order to e-file your school district return, you must be a full-year resident of the

Can I e-file my school

school district for which you are filing. You must also be filing an electronic Ohio

district return?

income tax return.

I can’t file my SD 100

Yes, if you are requesting an extension to file your federal 1040. Ohio does not have

its own extension, but honors the federal extension. You should attach a copy of your

by April 15. Can I

federal extension or extension confirmation number to the SD-100 when you file.

get an extension?

Remember, there is no extension for paying your tax.

File your return by April 15 to avoid the late-filing penalty, unless you have a federal

I am not able to pay

extension. Whatever you pay will lessen the amount of interest and late-payment

by April 15. What

penalty you receive on your billing notice.

should I do?

What are the late charges

If you fail to file your SD 100 by April 15 (or the extended due date), the penalty for

failure to file timely may be the greater of $50 per month up to a maximum of $500 or

for not filing or paying

5% per month up to a maximum of 50% of the tax. If you fail to pay the full amount of

on time?

the tax by April 15, the penalty for failure to pay may be double the interest charged

(4% for 2005).

How do I correct my

Any change or correction to your return can be made by filing an Amended School

District Income Tax return (Form SD 100X). To speed up the processing of your

SD 100 after I have

amended return:

already filed it?

• Attach a copy of your original return, AND

• Attach a copy of any cancelled checks used as payment on your original return.

You can get Ohio Form SD 100X from our web site at or by call-

ing toll-free 1-(800)-282-1782. If you correct your federal income tax return or if you

are audited by the Internal Revenue Service, you must file Ohio Form SD 100X within

60 days of the final determination of the federal change.

CAUTION: The Internal Revenue Service tells us about all changes it makes to your

federal return. To avoid penalties, be sure to file your Ohio amended return within 60

days of the final determination of the federal change.

My W-2 does not identify my

You should ask your employer for a corrected W-2 identifying both the withholding

amount and the school district by its four-digit number or ask for a letter from your

school district withholding.

employer identifying the withholding amount and school district.

What can I do?

What can I do if my

You should put the facts in writing along with a copy of last year’s W-2 (if you were

with the company then) and submit them to School District Income Tax, P.O. Box

employer will not

182837, Columbus, Ohio 43218-2837.

withhold the tax?

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School District Income Tax Return And Instructions - Ohio Department Of Taxation - 2004 Page 4

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