Form SD100 "School District Income Tax Return" - Ohio

What Is Form SD100?

This is a legal form that was released by the Ohio Department of Taxation - a government authority operating within Ohio. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2019;
  • The latest edition provided by the Ohio Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form SD100 by clicking the link below or browse more documents and templates provided by the Ohio Department of Taxation.

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Download Form SD100 "School District Income Tax Return" - Ohio

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Clear Form
2019 Ohio SD 100
Do not staple or paper clip.
School District Income Tax Return
19020106
Use only black ink/UPPERCASE letters.
File a separate Ohio SD 100 for each taxing school district in which you lived during the tax year.
Check here if this is an amended return. Include the Ohio SD RE (do NOT include a copy of the previously filed return).
Check here if claiming a Net Operating Loss (NOL) carryback. Include Ohio Schedule IT NOL.
 
 
Primary taxpayer’s SSN (required)
If deceased
Spouse’s SSN (if filing jointly)
If deceased
Enter school district # for
this return (see instructions).
SD#
 
check box
check box
First name
M.I.
Last name
Spouse's first name (only if married 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
Ohio county (first four letters)
City
State
Foreign country (if the mailing address is outside the U.S.)
Foreign postal code
School District Residency –
Check applicable box
Check applicable box for spouse (only if married filing jointly)
Full-year
Part-year resident
Full-year nonresident
Full-year
Full-year nonresident
Part-year resident
resident
of SD# above
of SD# above
resident
of SD# above
of SD# above
Enter date
Enter date
of nonresidency
to
of nonresidency
to
Filing Status –
Tax Type –
Check one (must match the Ohio IT 1040)
Check one (for an explanation, see instructions)
Single, head of household or qualifying widow(er)
Traditional tax base school district. You must start with line 19 on page
2 of this return.
Married filing jointly
Earned income tax base school district. You must start with line 24
Spouse’s SSN
on page 2 of this return.
Married filing separately
1. School district taxable income: Traditional tax base: Amount from line 23 on page 2.
0
0
.
Earned income tax base: Amount from line 27 on page 2 ................................ 1.
0 0
.
.
2. School district income tax liability: line 1 times tax rate
(rates found in the instructions) ..... 2.
0 0
.
3. Senior citizen credit (you must be 65 or older to claim this credit; limit $50 per return) ............................... 3.
0 0
.
4. Line 2 minus line 3 (if less than zero, enter zero) ........................................................................................... 4.
0 0
.
5. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210) ............................................ 5.
0 0
.
6. Total school district income tax liability before withholding or estimated payments (line 4 plus line 5).... 6.
Do not write in this area; for department use only.
MM-DD-YY
Code
Rev. 10/19. SD 100 – page 1 of 2
Clear Form
2019 Ohio SD 100
Do not staple or paper clip.
School District Income Tax Return
19020106
Use only black ink/UPPERCASE letters.
File a separate Ohio SD 100 for each taxing school district in which you lived during the tax year.
Check here if this is an amended return. Include the Ohio SD RE (do NOT include a copy of the previously filed return).
Check here if claiming a Net Operating Loss (NOL) carryback. Include Ohio Schedule IT NOL.
 
 
Primary taxpayer’s SSN (required)
If deceased
Spouse’s SSN (if filing jointly)
If deceased
Enter school district # for
this return (see instructions).
SD#
 
check box
check box
First name
M.I.
Last name
Spouse's first name (only if married 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
Ohio county (first four letters)
City
State
Foreign country (if the mailing address is outside the U.S.)
Foreign postal code
School District Residency –
Check applicable box
Check applicable box for spouse (only if married filing jointly)
Full-year
Part-year resident
Full-year nonresident
Full-year
Full-year nonresident
Part-year resident
resident
of SD# above
of SD# above
resident
of SD# above
of SD# above
Enter date
Enter date
of nonresidency
to
of nonresidency
to
Filing Status –
Tax Type –
Check one (must match the Ohio IT 1040)
Check one (for an explanation, see instructions)
Single, head of household or qualifying widow(er)
Traditional tax base school district. You must start with line 19 on page
2 of this return.
Married filing jointly
Earned income tax base school district. You must start with line 24
Spouse’s SSN
on page 2 of this return.
Married filing separately
1. School district taxable income: Traditional tax base: Amount from line 23 on page 2.
0
0
.
Earned income tax base: Amount from line 27 on page 2 ................................ 1.
0 0
.
.
2. School district income tax liability: line 1 times tax rate
(rates found in the instructions) ..... 2.
0 0
.
3. Senior citizen credit (you must be 65 or older to claim this credit; limit $50 per return) ............................... 3.
0 0
.
4. Line 2 minus line 3 (if less than zero, enter zero) ........................................................................................... 4.
0 0
.
5. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210) ............................................ 5.
0 0
.
6. Total school district income tax liability before withholding or estimated payments (line 4 plus line 5).... 6.
Do not write in this area; for department use only.
MM-DD-YY
Code
Rev. 10/19. SD 100 – page 1 of 2
2019 Ohio SD 100
School District Income Tax Return
19020206
SSN
SD#
0 0
.
.
6a. Amount from line 6 on page 1 .................................................................................................................... 6a.
7. School district income tax withheld for the school district number entered above (include copies
0 0
.
.
of W-2 and 1099-R) ..................................................................................................................................... 7.
8. Estimated and extension payments (from Ohio SD 100ES and SD 40P), and credit
0 0
.
.
carryforward from last year’s return ............................................................................................................. 8.
0 0
.
.
9. Amended return only – amount previously paid with original and/or amended return .............................. 9.
0 0
.
.
10. Total school district income tax payments (add lines 7, 8 and 9) ......................................................... 10.
0 0
.
.
11. Amended return only – overpayment previously requested on original and/or amended return ............. 11.
0 0
.
.
12. Line 10 minus line 11. Place a “-” in the box at the right if the amount is less than zero .......................
... 12.
If line 12 is MORE THAN line 6a, go to line 16. OTHERWISE, continue to line 13.
0 0
.
.
13. Tax liability (line 6a minus line 12). If line 12 is negative, ignore the “-” and add line 12 to line 6a. ........... 13.
0 0
.
.
14. Interest and penalty due on late filing or late payment of tax (see instructions) .................................................. 14.
15. TOTAL AMOUNT DUE (line 13 plus line 14). Include Ohio SD 40P (if original return) or Ohio SD 40XP
0 0
.
(if amended return) and make check payable to “School District Income Tax” ..........AMOUNT DUE
15.
0 0
.
.
16. Overpayment (line 12 minus line 6a) ......................................................................................................... 16.
0 0
.
.
17. Original return only – amount of line 16 to be credited toward 2020 school district income tax liability ............17.
0 0
.
.
18. REFUND (line 16 minus line 17) .................................................................................... YOUR REFUND
18.
Traditional Tax Base School District Amounts (lines 19 to 23)
19. Ohio IT 1040, line 3 minus Ohio IT 1040, line 4. Place a “-” in the box at the right if the amount
0 0
.
is less than zero ..............................................................................................................................
... 19.
0 0
.
20. Business income deduction add-back (from Ohio Schedule A, line 11) ..................................................... 20.
0 0
.
21. Line 19 plus line 20. Place a “-” in the box at the right if the amount is less than zero ...................
... 21.
0 0
.
22. The portion of line 21 received while a nonresident of the school district entered above .......................... 22
23. School district taxable income (line 21 minus line 22; if less than zero, enter zero). Enter here and
0 0
.
on line 1 of this return ................................................................................................................................. 23.
Earned Income Tax Base School District Amounts (lines 24 to 27)
24. Wages and other compensation received while a resident of the school district and included
0 0
.
in modified adjusted gross income (see instructions) ................................................................................ 24.
25. Net earnings from self-employment received while a resident of the school district and
0 0
.
included in modified adjusted gross income (see instructions) .......................................................
... 25.
0 0
.
26. Federal conformity adjustments (see instructions)..........................................................................
... 26.
27. School district taxable income (add lines 24, 25 and 26; if less than zero, enter zero). Enter here and
0 0
.
on line 1 of this return ................................................................................................................................. 27.
Sign Here (required):
I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge
If your refund is $1.00 or less, no refund will be issued.
and belief, the return and all enclosures are true, correct and complete.
If you owe $1.00 or less, no payment is necessary.
Primary signature
Phone number
NO Payment Included – Mail to:
Ohio Department of Taxation
Spouse’s signature
Date (MM/DD/YY)
P.O. Box 182197
Columbus, OH 43218-2197
Check here to authorize your preparer to discuss this return with the Department
Payment Included – Mail to:
Preparer's printed name
Phone number
Ohio Department of Taxation
P.O. Box 182389
Preparer's TIN (PTIN)
Columbus, OH 43218-2389
Rev. 10/19. SD 100 – page 2 of 2
Page of 2