Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 56
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602014 Ohio Form SD 100 / Instructions
to the place where the servicemember
Part-year resident of the traditional tax
a $3,000 capital loss and paid $2,000 into a
performs his military duty. Periods of
base school district.
medical savings account she established on
training in which a servicemember, either
Full-year nonresident of the traditional
Dec. 31 (the $2,000 contribution qualifi es for
individually or as part of a unit, departs
tax base school district.
the medical savings account deduction on
from his/her permanent place of duty and
An individual not domiciled in the tradi-
Schedule A of Ohio form IT 1040).
then returns following the completion of the
tional tax base school district but merely
For a detailed example, see page SD 4.
training, is not included in the defi nition of
using a mailing address located within
"stationed."
that school district.
Schedule B – Earned Income Only Tax
Base (Lines 22, 23, 24 and 25)
Line 23 – Net Earnings from
If you claim that you are domiciled outside
the school district, include in your explana-
Self-Employment
Taxpayers domiciled in any of the earned
tion the full address where you claim to be
income only tax base school districts pay
domiciled.
Show on this line your net earnings from
school district income tax only on qualifying
self-employment (see federal form 1040,
Note: Be sure that your explanation includes
earned income, which is generally limited to
Schedule SE, Section A, line 4 or Section
your full name, your Social Security number
wages and self-employment income. For
B, line 6) that (i) you earned while you were
and the phrase "2014 SD 100."
additional information, see the "Tax Type"
a resident of an earned income only tax
discussion on page SD 1.
base school district and (ii) are included in
Show on this line the portion of your Ohio
Ohio taxable income (line 5 on Ohio form
taxable income (line 5 of Ohio form IT
Complete Schedule B on Ohio form SD 100
IT 1040). Do not include on this line min-
1040EZ or IT 1040) that you earned while
only if you entered on page 1 of Ohio form SD
ister housing allowances that are not part
you were a resident of another school dis-
100 an earned income only tax base school
of line 5 of Ohio form IT 1040 even though
trict. The amount you show on this line must
district number (see listings on page SD 7).
they do constitute net earnings from self-
be "net" of all related deductions that you
employment.
Note: If your fi ling status is married fi ling
claimed on the front page of your federal
jointly, then complete Schedule B for both
income tax return and on Schedule A of
Enter on this line only the portion of your
you and your spouse.
your Ohio form IT 1040 (see example that
net earnings while you were a resident of
follows).
the earned income only tax base school
Line 22 – Wages and Other
district. Enclose with this return a copy of
Compensation
Example: For only part of the year Lee was
federal form 1040, Schedule SE. Be sure
a resident of the Reynoldsburg City School
to enter the date of nonresidency on Ohio
District, which imposes a school district
Show on this line the amount you reported
form SD 100.
income tax and is not an earned income
on federal form 1040, line 7; 1040A, line 7;
only tax base school district. Lee lived in Co-
or 1040EZ, line 1 that you earned while you
Line 24 – Depreciation Expense
lumbus for the remainder of the year. There
were a resident of an earned income only
Adjustment
is no Columbus school district income tax.
tax base school district.
This depreciation expense adjustment might
While Lee was residing in the Reynoldsburg
Note: Do not include military pay and allow-
be used if Ohio were not in conformity with
City School District, she earned $39,000 in
ances, if any, that you received while you
the IRS based on entries from the Ohio
wages and $5,000 in interest from bonds
were stationed outside Ohio for active duty
IT 1040, lines 35e/f. At the time of this pub-
issued by another state (this interest is not
service in the U.S. Army, Air Force, Navy,
lication, Ohio was in conformity with the IRS,
subject to federal income tax, but is subject
Marine Corps, Coast Guard or Reserve
therefore all entries on this line would be "0."
to Ohio income tax and to Reynoldsburg
components thereof, or the National Guard.
For more information, see tax.ohio.gov for
City School District income tax). While Lee
The term "stationed" refers to an Ohio
our notice concerning Ohio Revised Code
was residing in the Columbus City School
resident servicemember's permanent duty
section 5701.11 and miscellaneous federal
District she earned $31,000 in wages and
station, as defi ned in the Joint Federal
tax adjustments.
dividends, paid $10,000 in alimony, incurred
Travel Regulations, Appendix A. This refers
For information on where to mail your return, see page 8.
- SD 6 -
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