Form SD100 "School District Income Tax Return" - Ohio

This version of the form is not currently in use and is provided for reference only.
Download this version of Form SD100 for the current year.

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, 2018;
  • 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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Reset Form
Do not staple or paper clip.
2018 Ohio SD 100
School District Income Tax Return
Rev. 10/18
18020106
Use only black ink and UPPERCASE letters.
File a separate Ohio SD 100 for each taxing school district in which you lived during the taxable 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 this is a Net Operating Loss (NOL) carryback. Include Ohio Schedule IT NOL.
Taxpayer’s SSN (required)
Spouse’s SSN (if filing jointly)
 
If deceased
 
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.)
Ohio county (first four letters)
City
State
ZIP code
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)
The school district for which this return is being filed is a(n):
Single, head of household or qualifying widow(er)
Traditional tax base school district. You must start with Schedule A,
Married filing jointly
line 19, on page 2 of this return.
Earned income tax base school district. You must start with Schedule
Married filing separately
B, line 24, on page 2 of this return.
1. School district taxable income: Traditional tax base: Enter on this line the amount you show on line 23.
0 0
.
Earned income tax base: Enter on this line the amount you show on line 27 .... 1.
0 0
.
.
2. School district tax rate
times line 1 (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. School district income tax liability (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.
/
/
Postmark date
Code
2018 Ohio SD 100 – page 1 of 2
Reset Form
Do not staple or paper clip.
2018 Ohio SD 100
School District Income Tax Return
Rev. 10/18
18020106
Use only black ink and UPPERCASE letters.
File a separate Ohio SD 100 for each taxing school district in which you lived during the taxable 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 this is a Net Operating Loss (NOL) carryback. Include Ohio Schedule IT NOL.
Taxpayer’s SSN (required)
Spouse’s SSN (if filing jointly)
 
If deceased
 
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.)
Ohio county (first four letters)
City
State
ZIP code
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)
The school district for which this return is being filed is a(n):
Single, head of household or qualifying widow(er)
Traditional tax base school district. You must start with Schedule A,
Married filing jointly
line 19, on page 2 of this return.
Earned income tax base school district. You must start with Schedule
Married filing separately
B, line 24, on page 2 of this return.
1. School district taxable income: Traditional tax base: Enter on this line the amount you show on line 23.
0 0
.
Earned income tax base: Enter on this line the amount you show on line 27 .... 1.
0 0
.
.
2. School district tax rate
times line 1 (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. School district income tax liability (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.
/
/
Postmark date
Code
2018 Ohio SD 100 – page 1 of 2
2018 Ohio SD 100
School District Income Tax Return
Rev. 10/18
18020206
SSN
SD#
0 0
.
6a. Amount from line 6 on page 1 .................................................................................................................... 6a.
7. School district income tax withheld. School district number on W-2(s) and/or 1099-R(s) must
0 0
.
agree with the school district number on this return. Include W-2(s) and 1099-R(s) with the return ............. 7.
8. Estimated (2018 Ohio SD 100ES) and extension (2018 Ohio SD 40P) payments and credit
0 0
.
carryforward from previous year 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.
13. Tax liability (line 6a minus line 12). If line 12 is negative, ignore the “-” and add line 12
0 0
.
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 2019 school district income tax liability ............17.
0 0
.
18. REFUND (line 16 minus line 17) .................................................................................... YOUR REFUND
18.
Schedule A – Traditional Tax Base School District Amounts (see instructions)
Complete this schedule only if filing a traditional tax base school district return.
19. Ohio income tax base (Ohio IT 1040, line 3 minus Ohio IT 1040, line 4). Place a “-” in the box
0 0
.
at the right if the amount is less than zero .....................................................................................
... 19.
0 0
.
20. Business income deduction add-back (from Ohio Schedule A, line 11) ..................................................... 20.
21. Total traditional tax base school district income (line 19 plus line 20). Place a “-” in the box at
0 0
.
the right if the amount is less than zero ...........................................................................................
... 21.
22. The amount from line 21, if any, that you earned while not a resident of the school district whose
0 0
.
number you entered on this return ............................................................................................................. 22
23. School district taxable income (line 21 minus line 22; if less than zero, enter zero). Enter here and on
0 0
.
line 1 of this return ...................................................................................................................................... 23.
Schedule B – Earned Income Tax Base School District Amounts (see instructions)
Complete this schedule only if filing an earned income tax base school district return.
24. Wages and other compensation earned while a resident of the school district and included
0 0
.
in Ohio adjusted gross income ................................................................................................................... 24.
25. Net earnings from self-employment earned while a resident of the school district and
0 0
.
included in Ohio adjusted gross income .........................................................................................
... 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 on
0 0
.
line 1 of this return ...................................................................................................................................... 27.
Sign Here (required):
If your refund is $1.00 or less, no refund will be issued.
I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge
If you owe $1.00 or less, no payment is necessary.
and belief, the return and all enclosures are true, correct and complete.
Your signature
Phone Number
NO Payment Included – Mail to:
School District Income Tax
P.O. Box 182197
Spouse’s signature
Date (MM/DD/YY)
Columbus, OH 43218-2197
Check here to authorize your preparer to discuss this return with Taxation.
Payment Included – Mail to:
School District Income Tax
Preparer's printed name
P.O. Box 182389
P
Phone number
Preparer's TIN (PTIN)
Columbus, OH 43218-2389
2018 Ohio SD 100 – page 2 of 2
Reset Form
Tax Year
SD RE
Rev.11/18
18290106
Ohio SD RE
Reason and Explanation of Corrections
Note: For amended school district return only
Complete the Ohio SD 100 (checking the amended return box) and include this
form with documentation to support any adjustments to the line items on the return.
Taxpayer's SSN (required)
First name
M.I.
Last name
Reason(s):
Ohio income tax base change
Residency status changed
(Traditional tax base only)
Senior citizen credit claimed
Business income deduction add-back change
School district withholding increased
(Traditional tax base only)
(include W-2 and/or 1099 forms)
Wages and other compensation change
School district withholding decreased
(Earned income tax base only)
(include W-2 and/or 1099 forms)
Net self-employment income change
Other (describe the reason below)
(Earned income tax base only)
Filing status changed
If the changes to your school district return are due to an amended Ohio IT 1040, file your amended SD 100 at the same time. See the
instruction booklet and Ohio form IT RE on when to file your amended returns.
Detailed explanation of adjusted items (include additional sheet[s] if necessary):
E-mail address
Telephone number
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 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.
SD RE
Rev. 11/18
Ohio SD RE Filing Tips
Common documentation to include (do not include a copy of the original return)
A. Federal Return Changes (do not file with Ohio until IRS has accepted your changes)
If you are amending your Ohio return and school district return due to federal return changes, file both returns after you've received
confirmation from the IRS that they have accepted the changes.
B. Residency Status Change
A copy of your other state return, mortgage statement, lease agreement, utility bill, driver’s license, voter registration, vehicle
registration or any other document which provides evidence of your residency change.
C. Increase in School District Withholding
A copy of your wage and income statement(s) supporting the withholding being claimed for the school district number you entered
on this return.
Tips on Filing SD 100 Amended Tax Return
1.
When not to file an amended return
a) Math errors - The Ohio Department of Taxation will make corrections and issue a notice.
b) Missing schedules - You’ll be contacted to provide such information. Please respond to the notice with supporting documentation.
c) Demographic errors – If an error has been made on the taxpayer name, address, and/or SSN, provide a copy of a driver’s
license, social security card, or utility bill which has the correct address on it.
d) Missing withholding – The Ohio Department of Taxation will send a variance notice if W2/1099 forms are needed. Respond to
the notice with the missing form(s) showing school district tax withheld.
NOTE: Generally, anytime you receive a variance notice, you should respond to the notice with documentation which will support
the income/deductions/credits claimed. Most instances would not require an amended return to be filed.
2.
Provide as much detail as possible on amended returns
Please utilize the “Detailed explanation” section on page 1 to fully explain exactly what you’re changing on the return.
3.
Pay additional tax
Please include an SD 40XP payment voucher along with your payment. Do not use the SD 40P payment voucher.
2018 Ohio SD 40P
Include the voucher below with your payment for your ORIGINAL 2018 school district
income tax return.
Important
• Make payment payable to: School District Income Tax
• Do not send cash.
• Do not use this voucher to make a payment for an amended school district income
tax return. Use Ohio SD 40XP.
• Do not use this voucher to make a payment for an Ohio income tax return. Use Ohio
IT 40P for an original Ohio income tax return. Use Ohio IT 40XP for an amended Ohio
income tax return.
Electronic Payment Options
You can eliminate writing a paper check by using any of our electronic payment methods.
If you make a payment using an electronic check, it is the equivalent of using a debit card
to withdraw money directly from your checking or savings account. Go to our website at
tax.ohio.gov for all electronic payment options.
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.
ORIGINAL PAYMENT
Reset Form
Print blank form
Cut on the dotted lines. Use only black ink.
OHIO SD 40P
2018SP
Rev. 11/18
Do NOT fold check or voucher.
Original School District Income Tax Payment Voucher
Use UPPERCASE letters
• Do NOT staple or paper clip.
• Do NOT send cash.
to print the first three letters of
First name
M.I.
Last name
School district
Taxpayer’s
Spouse’s last name
number
last name
(only if joint filing)
Spouse’s first name (only if joint filing)
M.I.
Last name
Address
Taxpayer’s SSN
Spouse’s SSN
City, state, ZIP code
(only if joint filing)
,
,
Amount of
• Make payment payable to: School District Income Tax
$
0
0
Payment
• Mail to: School District Income Tax, P.O. Box 182389
Columbus, OH 43218-2389
508
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