Individuals may be required to file an SD 100 even if they do not have an Ohio income tax liability. To avoid delinquency billings, the Department of Taxation recommends residents of a taxing school district file the SD 100, even if they are not required to file.
Does an employers have to withhold school district taxes in Ohio?
No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).
How to file a school district tax return in Ohio?
School district returns (both original and amended) are subject to the same filing and extension requirements as Ohio’s individual income tax return (Ohio IT 1040). Based on that income, s/he has a school district income tax liability (SD 100, line 2).
Which is Ohio school districts require me to file an SD-100?
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.
How is a school district income tax calculated?
A school district income tax is in addition to any federal, state, and city income or property taxes. The Department of Taxation does not determine which school districts are taxing. Instead, the Department simply collects and administers the school district income tax (es) on behalf of the school districts. See R.C. 5748.02.
Do you have to file income tax in Ohio?
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.
