Ohio School District Income Tax Return

School District Income Tax Return
2022 SD 100 Amended BundlePrint

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2023 Ohio SD 100

School District Income Tax Return
23020189

Use only black ink/UPPERCASE letters. Use whole dollars only.
AMENDED RETURN - Check here and include Ohio SD RE.
Primary taxpayer's SSN (required)

If deceased

NOL CARRYBACK - Check here and include Schedule IT NOL.

If deceased

Spouse’s SSN (if filing jointly)

First name

M.I. Last name

Spouse's first name (if filing jointly)

M.I. Last name

Address line 1 (number and street) or P.O. Box

Address line 2 (apartment number, suite number, etc.)

ZIP code

City

State

Foreign country (if the mailing address is outside the U.S.)

Foreign postal code

Ohio county (first four letters)

Filing Status – Check one (as reported on the Ohio IT 1040)

Federal extension filers - check here.

Single, head of household or qualifying surviving spouse
Married filing jointly

Spouse’s SSN

Married filing separately

Do not staple or paper clip.

Schedule of School District Residency
Enter the school district number of each school district in which you and/or your spouse (if filing jointly) resided during the year as well as the dates that
you were a resident. If you and your spouse were both residents of a school district for the same time period, check both boxes. Use 9999 as the school
district number for any portion of the year you were a nonresident of Ohio.
School district #

Non-taxing

Dates of residency

Primary

Spouse

Primary

Spouse

Primary

Spouse

Primary

Spouse

Primary

Spouse

to
School district #

Non-taxing

Dates of residency
to

School district #

Non-taxing

Dates of residency
to

School district #

Non-taxing

Dates of residency
to

School district #

Non-taxing

Dates of residency
to

MM-DD-YY
2023 SD 100 – page 1 of 3

2023 Ohio SD 100

School District Income Tax Return

SSN:

1. Ohio adjusted gross income (from Ohio IT 1040, line 3).................................................................

23020289

.1.

2. Business income deduction add-back (from the Ohio Schedule of Adjustments, line 12)........................ 2.

3. Modified adjusted gross income (line 1 plus line 2; if negative enter zero).......................................... 3.
4. Exemption amount (from Ohio IT 1040, line 4)......................................................................................... 4.
5. Modified adjusted gross income less exemptions (line 3 minus line 4; if negative, enter zero)......... 5.
Residents of taxing school districts: Complete the applicable schedule(s) on page 3 to determine the line 6
and/or line 7 amounts. Full-year nonresidents of taxing school districts: Skip to line 11.
6. Total tax from traditional tax base districts (from line 29)...........................................................................................6.
7. Total tax from earned income tax base districts (from line 41).......................................................................................7.
8. School district income tax liability after credits (line 6 plus line 7)..............................................................................8.

9. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210)................................................................ 9.

10. Total school district income tax liability before withholding or estimated payments (line 8 plus line 9).............................10.
11. School district income tax withheld – Schedule of School District Withholding, part A, line 1 (include
schedule and income statements).......................................................................................................................11.

12. Estimated and extension payments, and credit carryforward from last year’s returns.........................................................12.
13. Amended return only – amount previously paid with original and/or amended return...............................................13.
14. Total school district income tax payments (add lines 11, 12, and 13)......................................................................14.
15. Amended return only – overpayment previously requested on original and/or amended return...........................15.
16. Line 14 minus line 15. Place a “-” in the box if negative................................................................................

..16.

If line 16 is MORE THAN line 10, go to line 20. OTHERWISE, continue to line 17.
17. Tax due (line 10 minus line 16). If line 16 is negative, ignore the “-” and add line 16 to line 10...............................17.
18. Interest due on late payment of tax (see instructions).............................................................................................18.
19. TOTAL AMOUNT DUE (line 17 plus line 18). Include the Ohio Universal Payment
Coupon (OUPC) and make check payable to “School District Income Tax”.......................................AMOUNT DUE19.
20. Overpayment (line 16 minus line 10).......................................................................................................................20.
21. Original return only – amount of line 20 to be credited toward next year’s school district income tax liability......21.

22. REFUND (line 20 minus line 21).............................................................................................. YOUR REFUND22.

Sign Here (required): 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.

Primary signature

Phone number

Spouse’s signature

Date

Preparer's printed name
Authorize your preparer to
discuss this return

Phone number
Non-paid preparer

PTIN:

If your refund is $1.00 or less, no refund will be issued.
If you owe $1.00 or less, no payment is necessary.

NO Payment Included – Mail to:
Ohio Department of Taxation
P.O. Box 182197
Columbus, OH 43218-2197

Payment Included – Mail to:
Ohio Department of Taxation
P.O. Box 182389
Columbus, OH 43218-2389

2023 Ohio SD 100

SSN:

School District Income Tax Return

23020389

Traditional Tax Base Schedule
Complete this schedule for each traditional tax base school district in which you resided during the year, starting with Column A. If you resided in more
than two traditional tax base school districts, complete additional copies of this page.

(A)

(B)

School district #

23. Enter the portion of line 5 received while a resident of

the school district above. If negative, enter zero....... 23.
24. Enter the lesser of line 5 or line 23............................ 24.
25. Enter the tax rate for the school district above (see

instructions)............................................................................25.
26. School district tax (line 24 times line 25)................................26.
27. Senior citizen credit (you must be 65 or older to claim

this credit; limit $50 per district)..............................................27.
28. Tax after credits (line 26 minus line 27; if less than

zero, enter zero).....................................................................28.
29. Sum of all line 28 amounts above as well as any additional

Traditional Tax Base Schedules. Enter here and on line 6..................................................................................... 29.
Earned Income Tax Base Schedule
Complete this schedule for each earned income tax base school district in which you resided during the year, starting with Column A. If you resided in
more than two earned income tax base school districts, complete additional copies of this page. Important: If you lived in a single earned income tax
base school district for the entire year, skip lines 33 and 34.

(A)

(B)

School district #

If you lived in one district for the entire year, skip these lines.

30. Enter wages reported on your federal return and

received while a resident of the school district

above......................................................................... 30.
31. Enter self-employment income reported on your

federal return and received while a resident of the

school district above. Place a “-” in the

box if negative................................................
.. 31.
32. Line 30 plus line 31. If negative, enter zero............... 32.
33. Enter your federal deductions used in the calculation

of federal adjusted gross income incurred while a

resident of the school district above.......................... 33.
34. Enter your deductions from lines 18, 19, 24, 27, 29,

34, 36, 41, 42, and 43 of the Schedule of Adjustments

incurred while a resident of the school district........... 34.
35. Line 32 minus lines 33 and 34. If negative, enter

zero............................................................................ 35.
36. Enter the lesser of line 3 or line 35............................ 36.
37. Enter the tax rate for the school district above (see

instructions)............................................................................37.
38. School district tax (line 36 times line 37)................................38.
39. Senior citizen credit (you must be 65 or older to claim

this credit; limit $50 per district)..............................................39.
40. Tax after credits (line 38 minus line 39; if negative, zero).......40.
41. Sum of all line 40 amounts above as well as any additional

Earned Income Tax Base Schedules. Enter here and on line 7............................................................................. 41.

2023 SD 100 – page 3 of 3

2023 Schedule of School
District Withholding

23360189

Use only black ink/UPPERCASE letters. Use whole dollars only.
Primary taxpayer’s SSN

List your and your spouse’s (if filing jointly) W-2 and 1099-R forms only if they have school district withholding. In the “P/S” box, if the income statement
belongs to the primary taxpayer, enter “P”; if the income statement belongs to the spouse, enter “S”. If the Ohio ID number on a statement has 9 digits,
enter only the first 8 digits. Complete additional copies of this schedule if necessary. Include copies of your income statements that show the school district
withholding information. Note: On occasion, employers will report school district withholding in box 14 of the W-2 instead of the “local” boxes.
Part A - Total Withholding
1. Total of all school district income tax withheld for all school districts. Enter here and on line 11 of your SD 100............. 1.
Part B - W-2s

1. P/S

School district #

Box b - EIN