Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 55
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642012 Ohio Form SD 100 / Instructions
hio
2012
School District Income Tax
Instructions
General Information for Ohio Form SD 100
Do I Have To File a School District Income
that the voters in each school district can
compensation, lottery winnings, interest,
dividends, capital gains, profi t from rental
vote to enact a school district income tax
Tax Return?
based upon income and deductions shown
activities, distributive shares of profit
on the Ohio income tax return. Under these
from S corporations, alimony received,
No, if ...
provisions of the law, individuals pay the
distributions from trusts and estates and all
‰
you were neither a resident of, nor domi-
other types of income that are not earned
school district income tax based upon Ohio
ciled in, a school district with an income
taxable income (Ohio adjusted gross income
income but that are part of Ohio adjusted
tax in effect during 2012; AND
less the exemption amount) as shown on
gross income.
‰
you had no school district income tax
line 5 of Ohio form IT 1040EZ or IT 1040, and
withheld.
Taxpayers in earned income only tax base
estates pay the school district income tax
school districts cannot claim any deductions
Yes, if ...
based upon Ohio taxable income as shown
‰
you were a resident of, or were
such as the alimony paid deduction or the
on line 3 of Ohio form IT 1041. Until recently,
capital loss deduction. In addition to these
domiciled in, a school district with an
this method of taxation was the only method
limitations, taxpayers in the earned income
income tax in effect for 2012 and either
available to school district voters. Taxpay-
only tax base school districts are not allowed
(i) had any income for a traditional tax
ers residing in traditional tax base school
a deduction for personal or dependency
base school district or (ii) had earned
districts must fi le Ohio form SD 100 even if
exemptions. Taxpayers residing in earned
income for an earned income only
none of their income is subject to the tax.
income only tax base school districts must
tax base school district (see "Tax Type"
Earned Income Only Tax Base School
fi le Ohio form SD 100 even if none of their
discussion below). Taxpayers residing in
District Method – Ohio Revised Code
income is subject to the tax.
traditional and earned income only tax
base school districts must fi le Ohio form
section 5748.01(E)(1)(b) provides that
I Don't File an Ohio Income Tax Return.
SD 100 even if none of their income is
voters in a school district can approve a
Must I File an Ohio Form SD 100?
school district income tax that will apply
subject to the tax; OR
‰
only to individuals – not to estates – and
you received a W-2 with erroneous
Yes, if you have a school district tax liability.
school district withholding tax taken
will apply only to each individual's earned
To determine this liability, you should start
out of your pay for 2012. If you are not
income without any deductions. This method
with what your Ohio taxable income would
of taxation is an alternative to the traditional
liable for school district income tax, but
be if you were fi ling an Ohio income tax
tax base school district method. For a listing
had school district tax withheld in error,
return. Then, if you show an amount on line
you must complete an Ohio form SD 100
of earned income only tax base school
8 of Ohio form SD 100, you must fi le the
for that school district number in order
districts, see page SD 7.
school district income tax return.
to request a refund. If you are liable for
"Earned income" is defined as wages,
tax in one school district, but you had
I'm Retired. Am I Liable for School
salaries, tips, other employee compensation,
withholding tax taken for another school
District Tax?
and self-employment income from sole
district, you must fi le separate Ohio SD
proprietorships and partnerships.
100 returns under each school district
Yes, if you show any amount of tax on Ohio
number (see listings on pages SD 7-8).
Under this alternative tax base, each
form SD 100, line 6. Note that taxpayers
taxpayer in the earned income only tax
Tax Type
who are 65 or older before Jan. 1, 2013
base school district does not pay school
may claim on line 5 a senior citizen credit
district income tax on any other types
of $50 per return.
Traditional Tax Base School District
of income such as retirement income,
Method – Ohio Revised Code sections
unemployment compensation, worker's
5748.01(E)(1)(a) and 5748.01(E)(2) provide
- SD 1 -
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