Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 54
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602014 Ohio Form SD 100 / Instructions
Line Instructions for Ohio Form SD 100
Be sure to keep a copy of this return for your records. If during 2014 you resided in or had school district income tax withheld for
more than one of the school districts listed on pages SD 7-8, you must complete a separate return for each of those school districts.
Line 1 – Traditional Tax Base School
Line 11 – Overpayment Credited to Year
Place legible state copies of your
W-2(s), W-2G(s) and/or 1099-R(s) after
District Filer
2015
the last page of Ohio form SD 100. Do
not staple or otherwise attach.
Complete Schedule A (lines 17-21) on page
Indicate the amount of line 10 that you
Confi rm that the withholding reported is
2 of Ohio form SD 100 and enter on line 1
want us to credit to your 2015 school dis-
for school district withholding and not lo-
the amount you show on line 21.
trict tax liability. You can't apply a credit
cal withholding. Generally, school district
against a balance due for any of the fol-
Line 1 – Earned Income Only Tax Base
withholding appears directly below the
lowing: another school district's tax, a
School District Filer
local income tax in box 19 and the school
school district tax that has expired, another
district four-digit number or school district
person's tax, any prior year's tax or your
name appears in box 20. On occasion, the
Complete Schedule B (lines 22-25) on page
Ohio income tax.
school district withholding may appear in
2 of Ohio form SD 100 and enter on line 1
box 14.
Line 14 – Interest and Penalty Due
the amount you show on line 25.
If you have W-2(s), W-2G(s) and/or
Line 3 – Senior Citizen Credit
1099-R(s) for more than one taxing school
Except for certain military servicemembers
district, you must fi le a separate Ohio form
(see "Income Taxes and the Military" on page
To claim the senior citizen credit (limit $50
SD 100 for each taxing school district. Be
12), interest is due from April 16, 2015 until
per return), you or your spouse, if married
sure to include the correct school district
the date the tax is paid.
fi ling jointly, must be 65 or older before Jan.
number on each return.
If you file your return after the due date
1, 2015. If you are fi ling a joint return, only
Line 8 – 2014 Estimated and Extension
and you paid and/or will pay any tax after
one credit of $50 is allowed even if you and
Payments and 2013 Overpayment
the due date, you owe interest unless the
your spouse are both 65 or older.
refund, if any, shown on line 10 is greater
Credited to 2014
Line 5 – Interest Penalty
than any tax you paid after the due date.
Interest is due on late-paid tax even if the
Amounts carried over or paid for one school
Except as set forth below, if the tax on line
IRS has granted you a filing extension.
district cannot be used for any other school
4 minus the amount on line 9 is more than
The interest rate for calendar year 2015
district.
$500, complete and enclose Ohio form
is 3%.
IT/SD 2210, which can be found on our
Web site at tax.ohio.gov. Enclose the cor-
Example of Part-Year Resident Adjustment
responding worksheet only if you annualize.
Line 20 on Ohio Form SD 100 – Traditional Tax Base Filers
Last year's overpayment credited to this year
and timely paid estimated taxes reduce the
Computation of Federal Adjusted Gross Income
interest penalty you might otherwise owe.
Wages and dividends ....................................................................................
$70,000
Deduction for alimony paid............................................................................
- 10,000
Exception: You do not need to complete
Ohio form IT/SD 2210 if the sum of (i) line
Capital loss deduction ...................................................................................
- 3,000
7 of Ohio form SD 100 and (ii) your 2013
Federal adjusted gross income .....................................................................
$57,000
school district income tax overpayment
Computation of Ohio Taxable Income
credited to 2014 is equal or greater than
one of the following:
Interest earned – non-Ohio state bonds........................................................
+ 5,000
90% of your 2014 school district income
Medical savings account deduction ..............................................................
- 2,000
tax (line 6, 2014 SD 100); OR
Ohio adjusted gross income..........................................................................
$60,000
100% of your 2013 school district income
Less: Exemption amount...............................................................................
- 1,950
tax (line 6, 2013 SD 100).
Ohio taxable income (line 17 on Ohio form SD 100) ......................................
$58,050
Note: For purposes of this exception, you
Computation for Line 20 (Ohio Form SD 100), Adjustment for the Portion
must reduce your 2013 school district in-
of Lee's Ohio Taxable Income Not Earned While a Resident
come tax overpayment credited to 2014 by
of the Reynoldsburg City School District
any 2013 income tax you paid after April
Income earned while not a resident of the Reynoldsburg
15, 2014.
City School District ...................................................................... $31,000
Line 7 – School District Income Tax
Less: Related deductions ($10,000 alimony paid, $3,000
Withheld
capital loss deduction and $2,000 medical savings account
contribution deduction) ................................................................ - 15,000
Enter only the school district withholding tax
Line 20 (Ohio form SD 100) adjustment – the portion of school district
that is identifi ed on your W-2(s), W-2G(s)
taxable income earned while Lee was not a resident of the Reynoldsburg
and/or 1099-R(s) for the school district for
City School District ........................................................................................ ($16,000)
which you are fi ling this return (see the
upper right-hand corner on page 1 of Ohio
Reynoldsburg City School District taxable income (line 21 on Ohio form
form SD 100).
SD 100) .........................................................................................................
$42,050
- SD 4 -
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