Numerous Ohio school districts have an additional income tax. For a list of school districts that are required to file Form SD-100, click here for a list of Ohio School Districts.
Do I need to file an SD-100 if I do not have a tax liability?
The state recommends you file an SD-100 even if you do not have a tax liability to avoid a delinquency notice,
You may electronically file the school district return with your Ohio state return using our program, or you can get Ohio Form SD 100 from the Ohio Department of Revenue web site at Ohio DOR website or from your local school board office.
Who must file an SD-100?
- Full or Part Year residents of Ohio
- Were a resident of an Ohio School District with an income tax or received income while living within the school district
- If you are not subject to school district tax but school district tax was withheld from your W-2
NOTE: If you are subject to school district income in more than one district, you must file a separate SD-100 for each district.
What are the School District Income Tax Bases?
- Traditional Tax Base School District Method: This method allows voter to enact a school district income tax based on modified adjusted gross income minus exemptions shown on the OH income tax return. Under this method, individuals pay the school district tax based on OH income tax base shown on your Ohio 1040, line 5 and estates pay the tax owed based off of OH taxable income shown on Ohio 1040, line 3.
- Earned Income Tax Base School District Method: This method allows voters to approve a school district income tax that will only apply to individuals, not estates, and will only apply to each individuals income tax. It is based on an individuals earned income which includes wages and salaries and self-employment income from a business. If you reside in an earned income school district your taxable income is only income included in your modified adjusted gross income.
Even if you do not have to file an Ohio Tax Return, you will have to file an SD-100 if you have a school district tax liability.
What if my employer withheld School District taxes in error?
You must file a nonresident SD 100 for the school district.
- If the school district uses the traditional tax base, you must deduct all of your income on Schedule A so that your taxable income is $0;
- If the school district uses the earned income tax base, you must enter zero as your earned income on the SD-100 so that your taxable income is $0.
What If I lived in more than on School District?
You must file a separate SD 100 for each taxing school district. Be sure to include the correct school district number on each return and enter the dates of non residency for the school district.
What if I am retired?
You will have to file an SD-100 if you show any amount of tax on line 6 of the SD-100. However, taxpayers who are age 65 or older at the end of the tax year and have Ohio tax base less than $100,000 may claim a $50 credit on line 3 for a senior citizen credit.
What if I am active duty Military?
The Ohio state website indicates that, beginning in tax year 2007, if you are an Ohio resident stationed outside of Ohio, you can exclude your military income from Ohio adjusted gross income. Therefore, no Ohio or school district tax will be calculated on the active duty pay.
For more information regarding the SD-100, please click here.