Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 51
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
602014 Ohio Form SD 100 / Instructions
hio
2014
School District Income Tax
Instructions
General Information for Ohio Form SD 100
Do I Have To File a School District Income
5748.01(E)(1)(a) and 5748.01(E)(2) pro-
district income tax on any other types
of income such as retirement income,
vide that the voters in each school district
Tax Return?
can vote to enact a school district income
unemployment compensation, worker's
tax based upon income and deductions
compensation, lottery winnings, interest,
No, if ...
shown on the Ohio income tax return. Un-
dividends, capital gains, profi t from rental
‰
you were neither a resident of, nor domi-
activities, distributive shares of profit
der these provisions of the law, individuals
ciled in, a school district with an income
pay the school district income tax based
from S corporations, alimony received,
tax in effect during 2014; AND
upon Ohio taxable income (Ohio adjusted
distributions from trusts and estates and all
‰
you had no school district income tax
gross income less the exemption amount)
other types of income that are not earned
withheld.
income but that are part of Ohio adjusted
as shown on line 5 of Ohio form IT 1040EZ
Yes, if ...
or IT 1040, and estates pay the school dis-
gross income.
‰
you were a resident of, or were domiciled
trict income tax based upon Ohio taxable
Taxpayers in earned income only tax base
in, a school district with an income tax
income as shown on line 3 of Ohio form IT
school districts cannot claim any deductions
in effect for 2014 and either (i) had any
1041. Taxpayers fi ling an Ohio income tax
such as the alimony paid deduction or
income for a traditional tax base school
return and residing in traditional tax base
district or (ii) had earned income for an
the capital loss deduction. In addition to
school districts must fi le Ohio form SD 100
these limitations, taxpayers in the earned
earned income only tax base school
even if none of their income is subject to
income only tax base school districts are
district (see "Tax Type" discussion be-
the tax.
not allowed a deduction for personal or
low). Taxpayers residing in traditional
Earned Income Only Tax Base School
dependency exemptions.
tax base school districts must fi le Ohio
form SD 100 even if none of their income
District Method – Ohio Revised Code
I Don't File an Ohio Income Tax Return.
is subject to the tax; OR
section 5748.01(E)(1)(b) provides that
Must I File an Ohio Form SD 100?
‰
voters in a school district can approve a
you received a W-2 with erroneous
school district income tax that will apply
school district withholding tax taken
Yes, if you have a school district tax liability.
out of your pay for 2014. If you are not
only to individuals – not to estates – and
To determine this liability, you should start
liable for school district income tax, but
will apply only to each individual's earned
with what your Ohio taxable income would
income without any deductions. This method
had school district tax withheld in error,
be if you were fi ling an Ohio income tax
of taxation is an alternative to the traditional
you must complete an Ohio form SD 100
return. Then, if you show an amount on line
for that school district number in order
tax base school district method. For a listing
6 of Ohio form SD 100, you must fi le the
to request a refund. If you are liable for
of earned income only tax base school
school district income tax return.
districts, see page SD 7.
tax in one school district, but you had
withholding tax taken for another school
I'm Retired. Am I Liable for School
"Earned income" is defined as wages,
district, you must fi le separate Ohio SD
District Tax?
salaries, tips, other employee compensation,
100 returns under each school district
and self-employment income from sole
number (see listings on pages SD 7-8).
Yes, if you show any amount of tax on Ohio
proprietorships and partnerships.
Tax Type
form SD 100, line 6. Note that taxpayers
Under this alternative tax base, each
who are 65 or older before Jan. 1, 2015
taxpayer in the earned income only tax
may claim on line 3 a senior citizen credit
Traditional Tax Base School District
base school district does not pay school
of $50 per return.
Method – Ohio Revised Code sections
- SD 1 -
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012
Financial
Instructions For Filing The School District Estate Income Tax Return - Ohio School District Income Tax
Financial
Instructions For Form It-2210 - Interest Penalty On Underpayment Of Ohio Or School District Income Tax
Financial
Instructions For Form It-2105 - Estimated Income Tax Payment Voucher For Individuals - New York State Department Of Taxation And Finance - 1999
Financial
Instructions For Form It-220 - Minimum Income Tax - New York State Department Of Taxation And Finance - 2004
Financial
Related Categories
Parent category: Financial