Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 57

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2012 Ohio Form SD 100 / Instructions
If your employer is not withholding any tax,
Do Both Married Filing Jointly
Do I Have To Make School District
provide us with the facts in writing along
Taxpayers Have To Sign The Return?
Estimated Income Tax Payments for
with a copy of last year's W-2 (if you were
2013?
with the employer then) and submit them to
Both married fi ling jointly spouses must sign
Employer Withholding Unit, P.O. Box 2476,
unless one of the spouses was not domiciled
Except as discussed below, you must
Columbus, OH 43216-2476.
in the school district for the entire year. In this
make school district estimated income tax
case the nondomiciled, married fi ling jointly
payments if you will owe more than $500
How to Complete the 2012 Ohio Form
spouse does not have to sign.
in combined state and local school district
SD 100
income tax for 2013 after subtracting your
Preparer's Name
Ohio and school district income tax withhold-
The 2012 Ohio form SD 100 has been de-
ing amounts and overpayment carryforward
The Ohio Department of Taxation follows
signed for electronic scanning, which allows
from 2012 to 2013.
for faster processing with fewer errors. In
IRS Notice 2004-54. For more information,
order to avoid unnecessary delays caused
see the section entitled "Does Ohio Follow
Even if you will owe more than $500, you
by manual processing, taxpayers should use
the Alternative Preparer Signature Proce-
do not have to make estimated school dis-
dures?" on page 11.
the following guidelines:
trict income tax payments if either (i) your
1. Use black ink ONLY.
2013 combined Ohio and school district
How Do I Correct My Ohio Form SD 100
2. Use this form ONLY for the taxable year
income tax withholding amounts and over-
After I Have Already Filed?
2012.
payment carryforwards from 2012 to 2013
3. Round numbers to the nearest dollar. Do
are at least 90% of your 2013 combined
Make any correction to your return by fi ling
not print over the preprinted zeros in the
state and school district income tax or
an amended school district income tax return
boxes at the far right of the return, which
(ii) your 2013 combined state and school
(Ohio form SD 100X) for the year that you
designate cents (.00).
district income tax withholding amounts
are correcting. To speed up the processing
4. Print your numbers and letters (UPPER-
and overpayment carryforwards from 2012
of your amended return:
CASE only) inside the boxes as shown
to 2013 are equal to or greater than your
Include a copy of your W-2(s) and
below:
2012 combined state and school district
1099-R(s) if there was any school district
income tax. For purposes of these tests,
1 2 3
A N
Y
S
T
R
E
E
T
income tax withheld; AND
your year 2012 overpayment credited to
Include documentation to support any
year 2013 does not include any year 2012
If the boxes don't appear on your return, do
adjustments to line items.
tax payment that you made after April 15,
not hand-draw the boxes.
If changing school district residency sta-
2013.
tus to part year or full year nonresident,
Name(s), Address and Social Security
include documentation to support your
Estimated payments can be made electroni-
Number(s). Enter your name and address
claim.
cally on our Web site at tax.ohio.gov. Or
on page 1 and your Social Security number
you can obtain Ohio form SD 100ES from
on pages 1 and 2 of your return (if married
Ohio form SD 100X is available on our Web
our Web site at tax.ohio.gov or by calling
fi ling jointly, also enter your spouse's name
site at tax.ohio.gov or by calling toll-free
toll-free 1-800-282-1782.
and Social Security number on page 1).
1-800-282-1782. If you correct your federal
income tax return or if you are audited by
Where Can I Find the Ohio Law
School District Number: Enter the school
the IRS, you must fi le Ohio form SD 100X
References About School District
district number for which you are fi ling this
within 60 days of the fi nal determination of
Taxes?
return in the school district number box in
the IRS correction.
the upper right-hand corner on page 1 of
To see the sections of the Ohio Revised Code
the return and in the school district number
The IRS tells us about all
that relate to the line items on Ohio form
box in the upper left-hand corner on page 2
changes it makes to your
!
SD 100, go to our Web site at:
of the return. Pages SD 7-8 list each taxing
federal income tax return. To
school district and its school district number.
avoid penalties, be sure to fi le
CAUTION
your amended school district
references.stm.
School District Domicile: Check the
income tax return, Ohio form SD 100X,
appropriate box ("full-year resident," "part-
within 60 days of the fi nal determination
year resident" or "full-year nonresident")
of the federal change.
for the school district number that you have
indicated on the return.
- SD 3 -

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