The requirement to file an SD-100 depends on your residency and where you are stationed.
Ohio Resident Servicemembers
If Ohio is your state of legal residence (home of record), your tax obligations depend on where you were stationed:
Stationed Outside Ohio: Your active duty military pay and allowances are not subject to Ohio or school district income tax.
Stationed in Ohio: Your military pay and allowances are subject to Ohio and school district income tax if you live in a taxing school district.
Other Income: Any non-military income earned while an Ohio resident (e.g., civilian job, rental income) is generally taxable and may require filing the SD-100 if you have a tax liability and live in a taxing school district.
Ohio Nonresident Servicemembers
If your legal residence is another state, but you are stationed in Ohio:
- Your military pay is not taxable to Ohio or any Ohio school district.
- You are generally not required to file an SD-100.
- Any non-military income from Ohio sources may still be taxable and could require filing an Ohio IT 1040 and possibly an SD-100.