Form Sd-40p - School District Income Tax Payment Voucher

Common School District Income Tax Questions

Do I have to file a

Yes, if you

‰ were a

resident

of a school district with an income tax in effect for 2003. You

School District

would be required to file Form SD-100, OR

Income Tax return?

‰ received a W-2 with erroneous school district withholding tax taken out

of your pay for 2003. If you are liable for tax in one school district, but you had

withholding taken for another school district, you must file separate SD-100

returns under each school district number. If you are not liable for school

district tax, but had school district tax withheld in error, you must complete an

SD-100 return under that school district number for a refund.

No, if you

‰ were

not a resident

of a school district with an income tax in effect during

2003 and had no school district income tax withheld in error. You would not

be required to file Form SD-100.

How can I be sure of what

If you are not sure what school district you are in, you should contact your county

board of elections or county auditor. This information may also be available

school district I live in?

on your county auditor’s web site.

I don’t file a federal or

Yes, if you have a school district tax liability. You should start with what your

Ohio adjusted gross income would be if you were filing an Ohio return; then

Ohio return. Must I

allow for personal exemptions. If the end result is an amount due, you must file

file an SD-100?

the return.

What if I am a part-year

You must file a separate SD-100 return under each taxing district’s school dis-

trict number and deduct the other district’s income on line 2. You may claim your

resident of two

full personal exemption(s) on each return.

taxing districts?

What if I received a W-2

You must complete an SD-100. Be sure to use the school district number of the

school district your employer withheld for. Complete line 1 and list your correct

with SD tax, but I don’t live

school district name and number on the back. Deduct your entire income on line

in a district with a tax?

2. Complete lines 9, 11, 13 and 15. Write your explanation on the back of the

return.

I only lived part-year

Be sure to use the school district number for the taxing district on your return.

Deduct your part-year income from your residence in the non-taxing district on

in an affected district.

line 2. You may still claim your full personal exemption(s).

What must I do?

Do I have to file school

Yes, if your combined estimated Ohio and school district liability exceeds by

$500 any withholding. However, the two Ohio safe harbors apply: 1) your with-

district estimated tax by

holding amount is 90% of your estimated liability or 2) your withholding amount

using Form SD-100ES?

is 100% of last year’s tax (if you were liable for the full year).

Your military income is not taxable, but other Ohio employment is subject to

My military home of record

Ohio tax. Also, if your spouse resides with you and works in Ohio and does not

is New York, but I’m

maintain a place of abode in another state, their income is subject to the school

stationed at WPAFB.

district tax. Deduct your own military income on line 2 if you are filing a joint

Am I liable?

return. You may still claim the same number of exemptions you claim on your

Ohio return.

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Form Sd-40p - School District Income Tax Payment Voucher - 2003 Page 3

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