Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 53

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2014 Ohio Form SD 100 / Instructions
state and school district income tax of at
year resident" or "full-year nonresident") for
Do I Have To Make School District
least $500, you are required to fi le a school
the school district number that you have
Estimated Income Tax Payments for
district estimated income tax voucher (Ohio
indicated on the return.
2015?
form SD 100ES), which is on our Web site
Do Both Married Filing Jointly
at tax.ohio.gov.
Except as discussed below, you must
Taxpayers Have To Sign the Return?
make school district estimated income tax
If your employer is not withholding any tax,
payments if you will owe more than $500
provide us with the facts in writing along
Both married fi ling jointly spouses must sign
in combined state and local school district
with a copy of last year's W-2 (if you were
unless one of the spouses was not domiciled
income tax for 2015 after subtracting your
with the employer then) and submit them to
in the school district for the entire year. In this
Ohio and school district income tax withhold-
Employer Withholding Unit, P.O. Box 2476,
case the nondomiciled, married fi ling jointly
ing amounts and overpayment carryforward
Columbus, OH 43216-2476.
spouse does not have to sign.
from 2014 to 2015.
How to Complete the 2014 Ohio Form
Preparer's Name
Even if you will owe more than $500, you do
SD 100
not have to make estimated school district
The Ohio Department of Taxation follows
income tax payments if either (i) your 2015
federal Notice 2004-54. For more informa-
The 2014 Ohio form SD 100 has been de-
combined Ohio and school district income
tion, see the section entitled "Does Ohio
signed for electronic scanning, which allows
tax withholding amounts and overpayment
Follow the Alternative Preparer Signature
for faster processing with fewer errors. In
carryforwards from 2014 to 2015 are at
Procedures?" on page 10.
order to avoid unnecessary delays caused
least 90% of your 2015 combined state and
by manual processing, taxpayers should use
How Do I Correct My Ohio Form SD 100
school district income tax or (ii) your 2015
the following guidelines:
combined state and school district income
After I Have Already Filed?
1. Use black ink ONLY.
tax withholding amounts and overpayment
2. Use this form ONLY for the taxable year
carryforwards from 2014 to 2015 are equal
Make any correction to your return by fi ling
2014.
to or greater than your 2014 combined Ohio
an amended school district income tax return
3. Round numbers to the nearest dollar. Do
and school district income tax. For purposes
(Ohio form SD 100X) for the year that you
not print over the preprinted zeros in the
of these tests, your year 2014 overpayment
are correcting. To speed up the processing
boxes at the far right of the return, which
credited to year 2015 does not include any
of your amended return:
designate cents (.00).
year 2014 tax payment that you made after
Include a copy of your W-2(s), W-2G(s)
4. Print your numbers and letters (UPPER-
April 15, 2015.
and/or 1099-R(s) if there was any school
CASE only) inside the boxes as shown
district income tax withheld; AND
below:
Estimated payments can be made electroni-
Include documentation to support any
cally on our Web site at tax.ohio.gov. Or
1 2 3
A N
Y
S
T
R
E
E
T
adjustments to line items; AND
you can obtain Ohio form SD 100ES from
If changing school district residency sta-
our Web site at tax.ohio.gov or by calling
tus to part-year or full-year nonresident,
If the boxes don't appear on your return, do
toll-free 1-800-282-1782.
include documentation to support your
not hand-draw the boxes.
claim.
Where Can I Find the Ohio Law
Name(s), Address and Social Security
References About School District
Ohio form SD 100X is available on our Web
Number(s). Enter your name and address
Taxes?
site at tax.ohio.gov or by calling toll-free
on page 1 and your Social Security number
1-800-282-1782. If you correct your federal
on pages 1 and 2 of your return (if married
To see the sections of the Ohio Revised
income tax return or if you are audited by
fi ling jointly, also enter your spouse's name
Code that relate to the line items on Ohio
the IRS, you must fi le Ohio form SD 100X
and Social Security number on page 1).
form SD 100, go to our Web site at:
within 60 days of the fi nal determination of
Ohio School District Number: Enter the
the IRS correction.
school district number for which you are fi ling
references.stm.
The IRS tells us about all
this return in the school district number box
changes it makes to your
in the upper right-hand corner on page 1 of
!
federal income tax return. To
the return and in the school district number
avoid penalties, be sure to fi le
box in the upper left-hand corner on page 2
CAUTION
your amended school district
of the return. Pages SD 7-8 list each taxing
income tax return, Ohio form SD 100X,
school district and its school district number.
within 60 days of the fi nal determination
School District Domicile: Check the
of the federal change.
appropriate box ("full-year resident," "part-
- SD 3 -

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