Form Sd 100x - Ohio Amended School District Income Tax Return For Years 2008 And Forward - 2018 Page 3
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3SD 100X
Rev. 6/12
SD 100X Instructions for Years 2008 and Forward
Note: Be sure to complete and attach the "Reason and Explanation of Corrections" on page 2.
2. If your school district amended return shows a refund on account
General Information
of a decrease in your federal adjusted gross income and if the IRS
1. Use Ohio form SD 100X for the following:
issues you a refund check due to that decrease, you always have
correct your school district tax return; AND/OR
at least 60 days from the date the IRS agreed to the decrease to
fi le your Ohio and school district amended income tax returns.
request a refund of tax, interest and/or penalty previously paid;
AND/OR
Your amended return may not be processed until after Oct. 15.
report IRS changes that affected the number of exemptions
Change in Filing Status
claimed; AND/OR
You can change your fi ling status from married fi ling separately
to married fi ling jointly anytime within the statute of limitations,
report IRS changes that affected your federal adjusted gross
but without taking into consideration any extension of time to fi le.
income; AND/OR
However, you only have until the date the Ohio school district tax
return was due, without extensions, to change your fi ling status from
change your fi ling status (see Change in Filing Status at
married fi ling jointly to married fi ling separately. In any event, your
right).
fi ling status for school district income tax purposes must be
2. You can fi le Ohio school district form SD 100X only after you
the same as your fi ling status for IRS purposes.
have fi led an Ohio school district income tax return (Ohio form
SD 100 or any of the department’s paperless or electronic tax
General Instructions
return fi ling options).
A. Enter the school district number from your original return.
3. You must complete all of the information requested on the front
B. To calculate the amounts you will show in the "as amended"
of the form. Otherwise, we cannot process your amended return,
column, use the school district income tax instruction booklet for
and we will return it to you.
the return year you are amending.
4. If your amended school district income tax return shows a refund
Line Instructions
due on account of either (a) a change in your federal adjusted
Line 2 – See the school district income tax instruction booklet for
gross income or (b) a change in your fi ling status from married
the return year you are amending.
fi ling jointly to married fi ling separately, you can speed up the
refund process if you do the following:
Line 9 – You must attach W-2s to the back of this form only if the
amount shown on line 9 as amended is greater than the withholding
(1) Attach a copy of your amended federal income tax return
amount you reported on your originally fi led return.
(IRS form 1040X) and
Line 13 – Enter on this line all of the following:
(2) Attach either a copy of the federal refund check or a copy of
the IRS acceptance letter.
Refunds you claimed on previously fi led returns for the year
and school district number shown on the front of this form –
If you are unable to attach this information, we will require several
even if you have not yet received the refund.
extra weeks to process your refund.
Amounts you claimed as an overpayment credit to the following
5. If you fi le your return after the unextended due date and if you
year (for the exception, see "Special Rule" below).
paid and/or will pay any tax after the unextended due date, you
owe interest.
Special Rule
If you want to reduce the amount of your overpayment credit shown
Penalty may be due on late-fi led returns and/or late-paid tax.
on the originally fi led return for the year, you must do both of the
Please see a discussion of interest and penalty in the individual
following:
income tax return instructions for the year for which you’re fi l-
ing.
Include on line 13 only the amount of the overpayment credit
that you claimed on your originally fi led return and that you
Time Period in Which to File (Statute of Limitations)
now want applied to the next year; AND
1. Generally, you can claim a refund within four years from the date
of the overpayment of the tax. For most taxpayers, the four-year
Amend next year's return (if already fi led) to show the reduction
period begins on the date the school district income tax return
in the amount of the overpayment credit you want to apply to
was due (without extensions). For example, the 2009 Ohio form
the next year.
SD 100 is due on April 15, 2010.
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