Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 52
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602014 Ohio Form SD 100 / Instructions
Do I Owe Penalties and Interest?
Any prior year's tax; OR
Are My Children Liable for the School
Your Ohio individual income tax.
District Tax?
A failure-to-fi le penalty, the greater of $50 per
What if I Received a W-2 With School
month up to a maximum of $500, or 5% per
District Income Tax Withheld, But I Am
Your children are liable if they have school
month up to a maximum of 50% of the tax, may
Not Domiciled in a School District With
district taxable income (see line 1 of Ohio
be charged if you fail to fi le your Ohio school
a Tax?
form SD 100). There is no age limit.
district income tax return by the due date.
Filing Due Date
A failure-to-pay penalty of double the inter-
You are not subject to the school district
est charged generally will apply if you do not
income tax. In order to get a full refund of
‰
pay the tax by April 15, 2015.
Generally, you must fi le this return and
the school district income tax withheld for a
make all payments by April 15, 2015. If
school district in which you were not domi-
An additional $50 bad-check charge may
you choose a paperless method and use
ciled at any time during the year, you must
be imposed against any taxpayer whose
direct deposit, most likely you will receive
complete Ohio form SD 100.
payment is dishonored by the bank.
your refund in 10 to 15 business days.
‰
On the front page of the return be sure to
For due date exceptions that may apply,
Except for certain military servicemembers
(i) enter in the boxes provided the school
see "I Can't File My Ohio Form..." and
(see "Income Taxes and the Military" on page
district number shown on your W-2(s) and
"I'm Not Able to Pay..." below.
12), interest is due from April 16, 2015 until
‰
(ii) check the "full-year nonresident" box.
If you were in a combat zone, see "In-
the date the tax is paid.
come Taxes and the Military" on page
If school district income tax was withheld
12.
If you fi le your return after the due date and
for a traditional tax base school district
you paid and/or will pay any tax after the due
(see listings on pages SD 7-8), complete
Can I e-File My School District Return?
date, you owe interest unless your refund, if
Schedule A (lines 17-21) on page 2 of Ohio
any, is greater than any tax you paid after the
form SD 100. Complete lines 17 through 19,
Yes. Residents, part-year residents and
due date. Interest is due on late-paid tax even
and enter on line 20 the same amount that
nonresidents of the school district for which
if the IRS has granted you a fi ling extension.
you entered on line 19. Then enter a -0- on
you are fi ling may e-File. You also must fi le
The interest rate for calendar year 2015 is 3%.
line 21 and on lines 1, 2, 4, 5 and 6. Enter the
an electronic Ohio income tax return at the
amount of school district income tax withheld
same time.
How Can I Be Sure of the School
on lines 7, 9, 10, 12 and 16.
District in Which I Live or Am
I Can't File My Ohio Form SD 100 By
Domiciled?
If school district income tax was withheld for
April 15, 2015. Can I Get an Extension?
an earned income only tax base school
If you are not sure of the school district
district (see listings on page SD 7), complete
Yes, if you have an extension of time to fi le
in which you live, the Ohio Department of
Schedule B (lines 22-25) on page 2 of Ohio
your federal form 1040, 1040A or 1040EZ.
Taxation has an online resource called The
form SD 100 by entering a -0- on lines 22,
Ohio does not have its own extension re-
Finder to assist you. Instructions for using
23 and 25. Then enter a -0- on lines 1, 2, 4,
quest form, but honors the federal extension
The Finder are on page 44.
5 and 6. Enter the amount of school district
of time to fi le. When you fi le Ohio form SD
income tax withheld on lines 7, 9, 10, 12
100, you must include a copy of your federal
I Lived or Was Domiciled Only
and 16.
extension or extension confi rmation number.
Part-Year in a Taxable School District.
However, there is no extension of time for
What Must I Do?
When you mail us your return, you must
paying your tax. You will owe interest and
include a copy of the W-2(s) showing the
penalty on any payment you make after
You must fi le Ohio form SD 100 for each
school district income tax withheld for the
April 15, 2015.
taxing school district in which you lived dur-
school district number that you entered in
ing the year.
the boxes in the upper right-hand corner on
Exception to the General Rule: Certain
page 1 of your return.
members of the military have an extended
What if I Am a Part-Year Resident or a
time to pay as well as an extended time to
My W-2 Does Not Show My School
Part-Year Domiciliary of Two Taxing
fi le. For more information see "Income Taxes
District Withholding. What Should I
School Districts?
and the Military" on page 12.
Do?
I'm Not Able To Pay By April 15, 2015.
You must fi le a separate Ohio form SD 100
You should ask your employer for either a
for each taxing school district. Be sure to
What Should I Do?
corrected W-2 or a letter showing both the
include the correct school district number
school district withholding amount and the
on each return.
By law all tax is due on this date except
four-digit school district number.
for certain members of the military (see
Can I Apply My Refund Against Any
"Exception to the General Rule" above).
What Should I Do if My Employer Is Not
Other Balance Due?
Whatever amount you pay by the required
Withholding Enough Tax or Any Tax?
due date will reduce the amount of inter-
No. You can't apply a refund against any of
est and late-payment penalty you will be
the following:
Employer withholding requirements are
charged. Even if you are unable to pay the
A balance due for another school district's
found in Ohio Revised Code section
full amount of tax, you must fi le your return
tax;
5747.06(E). If your employer is not with-
by the due date.
A school district tax that has expired;
holding either enough or any school district
Another person's tax;
income tax and you will owe combined
- SD 2 -
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