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

Q&A

Are my children liable for

Yes, if they have school district taxable income. There is no age limitation.

the school district tax?

I’m retired. Am I liable for

Yes, if you have school district taxable income. Taxpayers who are 65 years old

before January 1, 2004, may claim a senior citizen credit of $50 per return.

school district tax?

Can I E-file my school

Yes. In order to E-file your school district return, you must be a full-year resident

of the school district for which you are filing. You must also be filing an electronic

district return?

Ohio income tax return.

I can’t file my SD-100

Yes, if you are requesting an extension to file your federal 1040. Ohio does not

have its own extension, but honors the federal extension. You should attach a

by April 15. Can I

copy of your federal extension or extension confirmation number to the SD-100

get an extension?

when you file. Remember, there is no extension for paying your tax.

I am not able to pay

File your return by April 15 to avoid the late-filing penalty, unless you have a

federal extension. Whatever you pay will lessen the amount of interest and late-

by April 15. What

payment penalty you receive on your billing notice.

should I do?

What are the late charges

If you fail to file your SD-100 by April 15 (or the extended due date), the penalty

for failure to file timely may be the greater of $50 per month up to a maximum of

for not filing or paying

$500 or 5% per month up to a maximum of 50% of the tax. If you fail to pay the

on time?

full amount of the tax by April 15, the penalty for failure to pay may be double the

interest charged (4% for 2004).

How do I correct my

Any change or correction to your return can be made by filing an Amended

School District Income Tax return (Form SD-100X). To speed up the process-

SD-100 after I have

ing of your amended return:

already filed it?

• Attach a copy of your original return, AND

• Attach a copy of any cancelled checks used as payment on your original

return.

You can get Ohio Form SD-100X from our web site at or by

calling toll-free 1-(800)-282-1782. If you correct your federal income tax return

or if you are audited by the Internal Revenue Service, you must file Ohio Form

SD-100X within 60 days of the final determination of the federal change.

CAUTION: The Internal Revenue Service tells us about all changes it makes

to your federal return. To avoid penalties, be sure to file your Ohio amended

return within 60 days of the final determination of the federal change.

My W-2 does not identify

You should ask your employer for a corrected W-2 identifying both the withhold-

ing amount and the school district by its four-digit number or ask for a letter from

my school district with-

your employer identifying the withholding amount and school district.

holding. What can I do?

What can I do if my

You should put the facts in writing along with a copy of last year’s W-2 (if you

were with the company then) and submit them to School District Income Tax,

employer will not

P.O. Box 182837, Columbus, Ohio 43218-2837.

withhold the tax?

- 4 -

Form Sd-40p - School District Income Tax Payment Voucher - 2003 Page 4

Related Articles

Related forms

Related Categories