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Ohio School District Income Tax Return
Extracted from PDF file 2023-ohio-form-it-sd-100.pdf, last modified December 2020School District Income Tax Return
Print Clear Do not staple or paper clip. Print Blank Form 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 DUE19. 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 REFUND22. 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 # 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 # 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 Box 15 - Employer’s Ohio ID number 2. P/S School district # Box 15 - Employer’s Ohio ID number 3. P/S School district # Box 15 - Employer’s Ohio ID number 4. P/S School district # Box 15 - Employer’s Ohio ID number 5. P/S School district # Box b - EIN Box b - EIN Box b - EIN Box b - EIN Box 15 - Employer’s Ohio ID number Box 1 - Wages, tips, etc. Box 18 - School district wages Box 2 - Federal income tax withheld Box 19 - School district tax Box 1 - Wages, tips, etc. Box 18 - School district wages Box 2 - Federal income tax withheld Box 19 - School district tax Box 1 - Wages, tips, etc. Box 18 - School district wages Box 2 - Federal income tax withheld Box 19 - School district tax Box 1 - Wages, tips, etc. Box 18 - School district wages Box 2 - Federal income tax withheld Box 19 - School district tax Box 1 - Wages, tips, etc. Box 18 - School district wages Box 2 - Federal income tax withheld Box 19 - School district tax Part C - 1099-Rs 1. P/S School district # Box 15 - Payer’s Ohio number Payer’s TIN Box 1 - Gross distribution Box 19 - School district distribution Box 4 - Federal income tax withheld Box 17 - School district tax 2023 Schedule of SD Withholding – page 1 of 1 Ohio Universal Payment Coupon (SD) Include the coupon below with your Ohio school district income tax 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. • If you are filing for multiple districts on page 3 of the SD 100, use the first school district number from Column A. • 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. Clear Form Ohio Universal Payment Coupon (OUPC) Print Cut on the dotted lines. Use only black ink. School District Income Tax ID Type 01 Coupon Type Tax Year 01 31 24 2023 441 School district number 54 Using UPPERCASE letters, print the first three letters of the taxpayer’s last name. , 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 89 Amount of Payment $
2022 SD 100 Amended Bundle
More about the Ohio Form IT SD 100 Individual Income Tax Tax Return TY 2023
Use this form to file and pay local school district taxes in Ohio. File a separate Ohio SD 100 for each taxing school district in which you lived during the tax year. For taxable year 2015 and forward, this form encompasses the SD 100 and amended SD 100X.
We last updated the School District Income Tax Return in January 2024, so this is the latest version of Form IT SD 100, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT SD 100 directly from TaxFormFinder. You can print other Ohio tax forms here.
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TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form IT 1040ES | Income Tax Estimated Payment Vouchers and Instructions |
| Individual Tax Instructions | Individual Income Tax Instruction Booklet |
| Income Tax Instructions | Income Tax Instruction Booklet |
| Form IT 1040 | Ohio Individual Income Tax Return Bundle |
| Form IT SD 100 | School District Income Tax Return |
View all 83 Ohio Income Tax Forms
Form Sources:
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form IT SD 100 from the Department of Taxation in January 2024.
Form IT SD 100 is an Ohio Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Ohio Form IT SD 100
We have a total of ten past-year versions of Form IT SD 100 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2016 Form IT SD 100
SDIT_SD100_Fairfax_02_Final_2016_FS_121916.indd
2015 Form IT SD 100
SDIT_SD100_Fairfax_02_Draft_2015_FS_110415.indd
2014 Form IT SD 100
PIT_IT1040_Booklet_Final_2014_FS_010515.indd
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