Ohio School District Estimated Income Tax Payment Voucher for Individuals

School District Estimated Income Tax Payment Voucher for Individuals
Form SD 100ES
Ohio Universal Payment Coupon (SD ES)
Include the coupon below with your 2024 Ohio school district income tax estimated payment.

Important

•	 Make payment payable to: School District Income Tax
•	 Include the tax year, “SD 100”, the last four digits of your SSN, and the school district
number on the “Memo” line of your payment.
•	 Do not send cash.
•	 Do not use this coupon to make a payment for an individual income tax return.

Electronic Payment Options
You can make your payment electronically even if you file by paper. To pay by electronic
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing
us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this
information. We need your Social Security number in order to administer this tax.



Cut on the dotted lines. Use only black ink.

Ohio Universal Payment Coupon (OUPC)
School District Income Tax
ID Type		

01

M.I.	

2024

441
55

Using UPPERCASE letters,
print the first three letters of
the taxpayer’s last name.

Last name



First name	

Coupon Type

School district
number

Tax Year

Address
City, State, ZIP code

Note: Pay online at tax.ohio.gov/pay
Make payment payable to: School District Income Tax
Mail to: Ohio Department of Taxation,
P.O. Box 182389, Columbus, OH 43218-2389

Taxpayer’s SSN

Amount of
Payment

222

$

,

,

00

2024 School District Estimated Income Tax Worksheet (DO NOT FILE)
	 1.	 Expected 2024 school district income tax base (see “School District Income Tax Base” below)...............1.
	
	 2. School district tax rate (see pages 2-4)......................................................................................................2.
	 3.	 Multiply line 1 by line 2...............................................................................................................................3.
	 4.	 If you or your spouse (if filing jointly) will be age 65 or older during 2024, enter $50.................................4.
	
	 5.	 Estimated 2024 school district income tax liability. Line 3 minus line 4......................................................5.
	 6.	 School district income tax liability from your 2023 SD 100, line 8..............................................................6.
	 7.	 Multiply line 5 by 90% (.90)........................................................................................................................7.
	8. Enter the lesser of line 6 or line 7 (If you did not file a 2023 SD 100, enter the amount from line 7)..........8.
	9. 2023 credit carryforward and expected 2024 school district income tax withholding.......................................9.
	 0.	Estimated required installment. Line 8 minus line 9.................................................................................10.
1
	
11.	Your quarterly estimated payment. Multiply line 10 by 25% (.25)........................................................11.
	

2024 School District Estimated Income Tax Instructions
Do I Have To Make Estimated Payments?
If your income is subject to school district withholding, you generally
do not need to make estimated payments. You should make
estimated payments for tax year 2024 if your estimated school
district tax liability (total tax minus total credits) less school district
withholding is more than $500. Depending on the district’s tax base,
individuals generally must make estimated payments if they are:

If you do not make the required estimated payments, you may be
subject to an interest penalty for underpayment of estimated taxes.
See form IT/SD 2210.

	Employees

What Are My Payment Options?
Once you have calculated your estimated payments, you must pay
them quarterly through any of the following methods:

	Retirees

pensions;

For more information, see the “Income - Estimated Income/School
District Taxes and the 2210 Interest Penalty” topic at tax.ohio.gov/
faq-IncomeEstimated.

who are under-withheld by their employers;
without school district tax withholding from their

	Pass-through
	 Individuals

entity investors or sole proprietors; AND/OR
with large amounts of investment income.

	By

Electronic Check - Pay by electronic check using the
Department’s OH|TAX eServices at tax.ohio.gov/pay. There is
no fee for using this payment method.

Estimated payments are due as follows:

Credit or Debit Card - Pay by credit or debit card using
the Department’s OH|TAX eServices at tax.ohio.gov/pay.
These payments are processed by ACI Payments, Inc. There
is a convenience fee equal to 2.65% of your payment or $1,
whichever is greater. The state of Ohio does not receive any of
this fee.

	By

1st quarter - April 15, 2024
2nd quarter - June 17, 2024
3rd quarter - Sept. 16, 2024
4th quarter - Jan. 15, 2025
Use the Ohio Universal Payment Coupon (OUPC) to make
estimated school district income tax payments. Married taxpayers
unsure of their filing status for 2024 should make separate estimated
payments based on their individual estimated school district tax
liabilities. Estimated payments will only be applied to the return
associated with the Social Security number listed on the OUPC.
Payments will not be split between you and your spouse if you
combine your tax liabilities, but file separately.

Mail - Send a check or money order with the OUPC. Make the
payment payable to “School District Income Tax.”

	By

School District Income Tax Base
Taxing school districts use one of the following two tax bases:
The traditional tax base uses modified adjusted gross income less
exemptions to calculate the tax base. Refer to lines 1-5 of the 2023
SD 100 to assist you in estimating this tax base.

Note: Special rules regarding estimated payments apply to certain
taxpayers with farming and/or fishing income. See Adm. Code
5703-7-04.

The earned income tax base uses “earned income” to calculate
the tax base. Refer to lines 30-36 of the 2023 SD 100 to assist you
in estimating this tax base.

-1-

10211411

School Districts With an Income Tax for 2024

Bold indicates a newly enacted rate, a rate change for 2024 or a change in the tax type
SD#	

School District Name (and Counties)	

Rate	 Percent

SD#	

Earned Income Only Tax Base School Districts
0501	 Alexander LSD (Athens, Meigs, 	
	

.0100	

School District Name (and Counties)	

Rate	 Percent

Earned Income Only Tax Base School Districts
1%

Vinton) 	

4508	 North Fork LSD (Licking, Knox)	

.0100	

1%

1203	 Northeastern LSD (Clark, Champaign)	

.0100	

1%

2301	 Amanda-Clearcreek LSD (Fairfield)	

.0200	

2%

4509	 Northridge LSD (Licking, Delaware, Knox)	 .0050	

½%

0502	 Athens CSD (Athens)	

.0100	

1%

7612	 Northwest LSD (Stark, Summit, Wayne)	 .0100	

1%

2801	 Berkshire LSD (Geauga)	

.0100	

1%

1204	 Northwestern LSD (Clark, Champaign)	

.0100	

1%

2302	 Berne Union LSD (Fairfield, Hocking)	

.0200	

2%

8706	 Northwood LSD (Wood)	

.0025	

¼%

5501 	 Bethel LSD (Miami)	

.0075	

¾%

7711	 Norton CSD (Summit)	

.0050	

½%

1401

Blanchester LSD (Clinton, Brown, 	

.0100

1% 	

8504	 Norwayne LSD (Wayne, Medina)	

.0075	

¾%

	

Clermont, Warren) 			

5103	 Pleasant LSD (Marion)	

.0100	

1%

1¼%

5104	 Ridgedale LSD (Marion, Crawford,	

.0100	

1%

5901	 Cardington-Lincoln LSD (Morrow, Marion) 	.0075	

¾%

	

5401	 Celina CSD (Mercer)	

.0100	

1%

5105	 River Valley LSD (Marion, Morrow)	

.0100	

1%

8501	 Chippewa LSD (Wayne)	

.0100	

1%

4604	 Riverside LSD (Logan, Shelby)	

.0150	

1½%

6501	 Circleville CSD (Pickaway)	

.0075	

¾%

0908	 Ross LSD (Butler)	

.0125	

1¼%

7001	 Clear Fork Valley LSD (Richland, Knox)	 .0100	

1%

5008	 Sebring LSD (Mahoning)	

.0100	

1%

1402	 Clinton-Massie LSD (Clinton, Greene,	

.0050	

½%

7508	 Sidney CSD (Shelby, Logan)	

.0075	

¾%

3118	 Southwest LSD (Hamilton, Butler)	

.0075	

¾%

5204	 Cloverleaf LSD (Medina)	

.0100	

1%

0604	 St Mary’s CSD (Auglaize)	

.0100	

1%

7201	 Clyde-Green Springs EVSD (Sandusky,	

.0150	

1½%

6503	 Teays Valley LSD (Pickaway, Fairfield,	

.0150	

1½%

.0100	

1%

7502	 Botkins LSD (Shelby, Auglaize)	

	

.0125	

Warren)

	Seneca)

Wyandot)

	Franklin)

1704	 Crestline EVSD (Crawford, Richland)	

.0025	

¼%

6806	 Tri-County North LSD (Preble, Darke, 	

1505	 East Palestine CSD (Columbiana)	

.0050	

½%

	Montgomery)

8702	 Eastwood LSD (Wood)	

.0100	

1%

8509	 Triway LSD (Wayne, Holmes)	

.0100	

1%

8603	 Edon-Northwest LSD (Williams)	

.0100	

1%

5509	 Troy CSD (Miami)	

.0150	

1½%

5101	 Elgin LSD (Marion, Delaware, Hardin) 	

.0075	

¾%

2308	 Walnut Township LSD (Fairfield)	

.0175	

1¾%

0404	 Geneva Area CSD (Ashtabula)	

.0125	

1¼%

2402	 Washington Court House CSD (Fayette)	

.0100	

1%

7203	 Gibsonburg EVSD (Sandusky, Wood)	

.0100	

1%

2607	 Wauseon EVSD (Fulton)	

.0175	

1¾

8503	 Green LSD (Wayne)	

.0050	

½%

3907	 Willard CSD (Huron, Crawford)	

.0075	

¾%

3603	 Greenfield EVSD (Highland, Fayette, Ross)	 .0125	

1¼%

7107	 Zane Trace LSD (Ross)	

.0075	

¾%

0302	 Hillsdale LSD (Ashland, Wayne)	

.0125	

1¼%

7403	 Hopewell-Loudon LSD (Seneca)	

.0050	

½%

7506	 Jackson Center LSD (Shelby, Auglaize,	 .0150	
	

1½%

Logan)

6704	 James A Garfield LSD (Portage)	

.0150	

1½%

4901	 Jefferson LSD (Madison)	

.0100	

1%

4902	 Jonathan Alder LSD (Madison, Franklin,	 .0125	

1¼%

	Union)
2305	 Lancaster CSD (Fairfield)	

.0150	

1½%

6502	 Logan Elm LSD (Pickaway, Hocking)	

.0100	

1%

4904	 Madison Plains LSD (Madison, Fayette,	 .0125	

1¼%

	Franklin)
5403

Marion LSD (Mercer, Auglaize, Darke) 	.0050

½%

5504	 Miami East LSD (Miami, Champaign)	

.0175	

1¾%

5505	 Milton-Union EVSD (Miami)	

.0125	

1¼%

3902	 Monroeville LSD (Huron, Erie)	

.0150	

1½%

8605	 Montpelier EVSD (Williams)	

.0125	

1¼%

8705	 North Baltimore LSD (Wood, Hancock)	

.0125	

1¼%
-2-

School Districts With an Income Tax for 2024

Bold indicates a newly enacted rate, a rate change for 2024 or a change in the tax type
SD#	

School District Name (and Counties)	

Rate	 Percent

SD#	

Traditional Tax Base School Districts

School District Name (and Counties)	

Rate	 Percent

Traditional Tax Base School Districts

3301	 Ada EVSD (Hancock, Hardin)	

.0150	

1½%

2903	 Fairborn CSD (Greene, Clark, Montgomery)	 .0050	

½%

7501	 Anna LSD (Shelby)	

.0150	

1½%

2304	 Fairfield Union LSD (Fairfield, Hocking, 	

.0200	

2%

1901	 Ansonia LSD (Darke)	

.0175	

1¾%

	Perry)

6301	 Antwerp LSD (Paulding)	

.0150	

1½%

7503	 Fairlawn LSD (Shelby)	

.0075	

¾%

3201	 Arcadia LSD (Hancock, Seneca)	

.0100	

1%

2603	 Fayette LSD (Fulton)	

.0100	

1%

1902	 Arcanum-Butler LSD (Darke)	

.0150	

1½%

7504	 Fort Loramie LSD (Shelby, Darke)	

.0150	

1½%

3202	 Arlington LSD (Hancock)	

.0175	

1¾%

5406	 Fort Recovery LSD (Mercer, Darke)	

.0150	

1½%

2001	 Ayersville LSD (Defiance)	

.0100	

1%

1903	 Franklin Monroe LSD (Darke, Miami)	

.0075	

¾%

3901	 Bellevue CSD (Erie, Huron, Sandusky, 	 .0050	

½%

7202	 Fremont CSD (Sandusky)	

.0125	

1¼%

1305	 Goshen LSD (Clermont, Warren)	

.0100	

1%

	Seneca)
2501	 Bexley CSD (Franklin)	

.0075	

¾%

4501	 Granville EVSD (Licking)	

.0075	

¾%

2101	 Big Walnut LSD (Delaware)	

.0075	

¾%

2904	 Greeneview LSD (Greene, Clinton, Fayette)	 .0100	

1%
½%

2303	 Bloom-Carroll LSD (Fairfield)	

.0125	

1¼%

1904	 Greenville CSD (Darke)	

0203	 Bluffton EVSD (Allen, Hancock)	

.0050	

½%

3302	 Hardin Northern LSD (Hardin, Hancock)	 .0175	

1¾%

.0050	

8701	 Bowling Green CSD (Henry, Wood)	

.0050	

½%

7505	 Hardin-Houston LSD (Shelby)	

.0075	

¾%

5502	 Bradford EVSD (Darke, Miami, Shelby)	

.0175	

1¾%

2004	 Hicksville EVSD (Defiance)	

.0150	

1½%

8601	 Bryan CSD (Williams)	

.0100	

1%

5902	 Highland LSD (Morrow, Delaware)	

.0050	

½%

1½%

3604	 Hillsboro CSD (Highland)	

.0100	

1%

3501	 Holgate LSD (Henry)	

.0150	

1½%

6903	 Jennings LSD (Putnam)	

.0075	

¾%

1701	 Buckeye Central LSD (Crawford, Huron, 	 .0150	
	

Richland, Seneca)

2102	 Buckeye Valley LSD (Delaware, Marion, 	 .0100	
	

1%

Morrow, Union)

4503	 Johnstown-Monroe LSD (Delaware, Licking)	 .0100	

1%

2502	 Canal Winchester LSD (Franklin, Fairfield)	 .0075	

¾%

6904	 Kalida LSD (Putnam)	

.0100	

1%

8801	 Carey EVSD (Wyandot, Seneca)	

.0100	

1%

3303	 Kenton CSD (Hardin, Wyandot)	

.0100	

1%

8301	 Carlisle LSD (Warren, Montgomery)	

.0100	

1%

7204	 Lakota LSD (Sandusky, Seneca, Wood)	 .0150	

2902	 Cedar Cliff LSD (Greene, Clark)	

.0125	

1½%

1¼%

6905	 Leipsic LSD (Putnam)	

.0075	

¾%

4201	 Centerburg LSD (Knox, Delaware, Licking)	 .0075	

¾%

3502	 Liberty Center LSD (Henry, Fulton)	

.0175	

1¾%

2002	 Central LSD (Defiance, Williams)	

1¼%

2306	 Liberty Union-Thurston LSD (Fairfield)	

.0175	

1¾%

1%

3205	 Liberty-Benton LSD (Hancock)	

.0075	

¾%

.0125	

1303	 Clermont-Northeastern LSD (Clermont, 	 .0100	
	Brown)
5402	 Coldwater EVSD (Mercer)	

.0050	

1703	 Colonel Crawford LSD (Crawford)	

.0125	

1502	 Columbiana EVSD (Columbiana, Mahoning)	 .0100	

4506	 Licking Valley LSD (Licking, Muskingum)	 .0100	

1%

½%

4903	 London CSD (Madison)	

1%

.0100	

1¼%

0303	 Loudonville-Perrysville EVSD (Ashland, 	 .0125	

1%

	

1¼%

Holmes, Knox, Richland)

6901	 Columbus Grove LSD (Putnam, Allen)	

.0100	

1%

0905	 Madison LSD (Butler)	

6902	 Continental LSD (Putnam)	

.0100	

1%

3206	 McComb LSD (Hancock, Putnam, Wood)	 .0150	

1½%

3203	 Cory-Rawson LSD (Hancock)	

.0175	

1¾%

1102	 Mechanicsburg EVSD (Champaign, 	

.0150	

1½%

5503	 Covington EVSD (Miami)	

.0200	

2%

	Madison)

1503	 Crestview LSD (Columbiana)	

.0100	

1%

8604	 Millcreek-West Unity LSD (Williams)	

.0100	

1%

8101	 Crestview LSD (Van Wert)	

.0100	

1%

6906	 Miller City-New Cleveland LSD (Putnam)	 .0125	

1¼%

8502	 Dalton LSD (Wayne)	

.0075	

¾%

0601	 Minster LSD (Auglaize, Darke, Mercer, 	 .0100	

1%

4202	 Danville LSD (Knox, Holmes)	

.0150	

1½%

	Shelby)

2003	 Defiance CSD (Defiance, Paulding)	

.0050	

½%

1905	 Mississinawa Valley LSD (Darke)	

0204	 Delphos CSD (Allen, Van Wert)	

.0050	

½%

8802	 Mohawk LSD (Crawford, Seneca, Wyandot)	 .0100	

1%

6803	 Eaton CSD (Preble)	

.0150	

1½%

5903	 Mount Gilead EVSD (Morrow)	

.0150	

1½%

8602	 Edgerton LSD (Williams, Defiance)	

.0100	

1%

6802	 National Trail LSD (Preble, Darke)	

.0175	

1¾%

.0100	

1%

.0125	

1¼%

8703	 Elmwood LSD (Wood, Hancock)	

.0125	

1¼%

0602	 New Bremen LSD (Auglaize, Mercer, 	

2602	 Evergreen LSD (Fulton, Lucas)	

.0150	

1½%

	Shelby)

8001	 Fairbanks LSD (Union, Madison)	

.0100	

1%

0603	 New Knoxville LSD (Auglaize, Shelby)	
-3-

.0050	

.0175	

½%

1¾%

School Districts With an Income Tax for 2024

Bold indicates a newly enacted rate, a rate change for 2024 or a change in the tax type
SD#	

School District Name (and Counties)	

Rate	 Percent

SD#	

Traditional Base School Districts
5708	 New Lebanon LSD (Montgomery)	

.0125	

School District Name (and Counties)	

Rate	 Percent

Traditional Base School Districts
1¼%

7106	 Union-Scioto LSD (Ross)	

.0050	

½%

3903	 New London LSD (Huron, Ashland, Lorain)	 .0100	

1%

1510	 United LSD (Columbiana)	

.0050	

½%

0907	 New Miami LSD (Butler)	

.0100	

1%

8803	 Upper Sandusky EVSD (Crawford,	

.0125	

1¼%

7404	 New Riegel LSD (Seneca)	

.0150	

1½%

	

4507	 Newark CSD (Licking)	

.0100	

1%

3306	 Upper Scioto Valley LSD (Auglaize, 	

.0050	

½%

5506	 Newton LSD (Darke, Miami)	

.0175	

1¾%

	

8003	 North Union LSD (Union, Delaware)	

Marion, Wyandot)
Hardin, Logan)

.0100	

1%

5713	 Valley View LSD (Montgomery, Preble)	

.0175	

1¾%

5904	 Northmor LSD (Morrow, Marion, Richland)	 .0100	

1%

3207	 Van Buren LSD (Hancock)	

.0100	

1%

8505	 Northwestern LSD (Wayne, Ashland)	

.0125	

1¼%

8104	 Van Wert CSD (Van Wert)	

.0100	

1%

3904	 Norwalk CSD (Huron)	

.0050	

½%

3208	 Vanlue LSD (Hancock, Seneca, Wyandot)	 .0100	

1%

4712	 Oberlin CSD (Lorain)	

.0200	

2%

1907	 Versailles EVSD (Darke, Shelby)	

.0100	

1%

7405	 Old Fort LSD (Seneca, Sandusky)	

.0100	

1%

0605	 Wapakoneta CSD (Auglaize)	

.0075	

¾%

8707	 Otsego LSD (Wood, Henry, Lucas)	

.0100	

1%

6303	 Wayne Trace LSD (Paulding, Putnam, 	

.0125	

1¼%

6907	 Ottawa-Glandorf LSD (Putnam)	

.0150	

1½%

	

6908	 Ottoville LSD (Putnam, Paulding)	

.0075	

¾%

0606	 Waynesfield-Goshen LSD (Allen, 	

.0100	

1%

6909	 Pandora-Gilboa LSD (Putnam, Allen)	

.0175	

1¾%

	

5405	 Parkway LSD (Mercer, Auglaize, Van Wert)	 .0100	

1%

4715	 Wellington EVSD (Lorain, Huron)	

.0100	

1%

3504	 Patrick Henry LSD (Henry, Putnam, Wood)	 .0175	

1¾%

1105	 West Liberty-Salem LSD (Champaign, 	

.0175	

1¾%

6302	 Paulding EVSD (Paulding, Putnam)	

.0100	

1%

	

8708	 Perrysburg EVSD (Wood)	

.0050	

½%

3906	 Western Reserve LSD (Huron, Erie)	

.0125	

1¼%

.0125	

Van Wert)
Auglaize, Logan)

Logan)

2604	 Pettisville LSD (Fulton, Henry)	

.0100	

1%

3122	 Wyoming CSD (Hamilton)	

2307	 Pickerington LSD (Fairfield, Franklin)	

.0100	

1%

2906	 Xenia Community CSD (Greene, Warren)	 .0050	

½%

2605	 Pike-Delta-York LSD (Fulton)	

.0100	

1%

2907	 Yellow Springs EVSD (Greene, Clark)	 .0200	

2%

5507	 Piqua CSD (Miami)	

.0125	

1¼%

7007	 Plymouth-Shiloh LSD (Crawford, Huron,	 .0100	

1%

	Richland)
6804	 Preble Shawnee LSD (Butler, 	
	

.0175	

2509	 Reynoldsburg CSD (Franklin, Fairfield, 	 .0050	
	

1¾%

Montgomery, Preble)
½%

Licking)

3304	 Ridgemont LSD (Hardin, Logan)	

.0175	

3305	 Riverdale LSD (Hancock, Hardin, Wyandot)	 .0100	

1¾%
1%

7507	 Russia LSD (Shelby, Darke)	

.0075	

¾%

7406	 Seneca East LSD (Huron, Seneca)	

.0100	

1%

7008	 Shelby CSD (Richland)	

.0100	

1%

3905	 South Central LSD (Huron, Richland)	

.0125	

1¼%

1205	 Southeastern LSD (Clark, Greene)	

.0100	

1%

4510	 Southwest Licking LSD (Licking, Fairfield)	 .0075	

¾%

0209	 Spencerville LSD (Allen, Auglaize, 	

.0100	

1%

5010	 Springfield LSD (Mahoning)	

.0100	

1%

8607	 Stryker LSD (Williams)	

.0150	

1½%

2606	 Swanton LSD (Fulton, Lucas)	

.0075	

¾%

0909	 Talawanda CSD (Butler, Preble)	

.0100	

1%

1103	 Triad LSD (Champaign, Logan, Union)	

.0150	

1½%

1906	 Tri-Village LSD (Darke)	

.0150	

1½%

6805	 Twin Valley Community LSD (Preble)	

.0150	

1½%

	

Van Wert)

-4-

1¼%