Ohio Form Sd 100e - School District Estate Income Tax Return Page 2
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3SD 100E
Rev. 10/12
Page 2
General Instructions for Filing Ohio Form SD 100E
What Estates Are Required To File Ohio Form SD 100E?
Note: If the 15th day of the fourth month following the close of the
If at the time of death the decedent was a resident of a school district
taxable year is a weekend or holiday, then the return and payment
with a “traditional” income tax base and if the estate is required to
are due on the next business day.
fi le an Ohio Fiduciary Income Tax Return, Ohio form IT 1041, then
What Period Is To Be Refl ected on Ohio Form SD 100E?
the fi duciary of the estate must fi le a School District Estate Income
Use the same period of time as shown on IRS form 1041 and on
Tax Return, Ohio form SD 100E, for the estate’s taxable year.
Ohio form IT 1041.
What School Districts Impose School District Tax on
Is This Your Final Return?
Estates?
If this is your fi nal return, please check the box on page 1 of this return.
Estates in “traditional” income tax base districts must fi le and pay
school district income tax on their income. Estates in “earned
What if I Need to Correct My Estate Return After I File?
income only” tax base districts do not have to fi le and pay school
You may make any change or correction to your already fi led return
district income tax on their income. Click on the appropriate link to
by fi ling another Estate Income Tax Return, Ohio form SD 100E,
view school districts with an income tax and applicable tax rates.
with corrected fi gures and checking the “Amended Return” box. To
speed up the processing of your amended return:
2007 school district tax rates
2010 school district tax rates
•
Attach a copy of your original return, AND
2008 school district tax rates
2011 school district tax rates
•
Attach a copy of any cancelled checks used as payment on the
2009 school district tax rates
2012 school district tax rates
originally fi led return.
When Is Ohio Form SD 100E Due?
You can obtain Ohio form SD 100E from our Web site at
The fi duciary should fi le Ohio form SD 100E and pay any tax due
tax.ohio.gov.
th
on or before the 15
day of the fourth month following the close of
If the fi duciary amends the Federal Fiduciary Income Tax Return or if
the estate’s taxable year. However, if the estate has an extension of
the fi duciary is audited by the IRS, the fi duciary must fi le an amended
time to fi le federal form 1041, the estate has the same extension of
time to fi le the school district income tax return, Ohio form SD 100E.
Ohio form SD 100E within 60 days of the fi nal determination of the
federal change.
Note: An extension of time to fi le is not an extension of time to
pay. By the 15
th
day of the fourth month following the close of the
Caution: The IRS tells us when it makes changes to tax returns. To
estate’s taxable year, the estate must pay all school district income
avoid penalties, be sure to fi le the amended SD 100E return within
60 days of the fi nal determination of the federal change.
tax due. To make an extension payment, the estate should send in
the payment along with a school district estate income tax payment
What If I Have Other Questions About This Return?
voucher (Ohio form SD 40EP) for the appropriate taxable year,
Contact us via our Web site at tax.ohio.gov or call us at
which is available on page 3.
1-800-282-1780.
Line Instructions for Filing Ohio Form SD 100E
Procedure for Preparer’s Name
Line 2 School district tax rates. Click on the appropriate link below
to view the year-specifi c tax rates that apply.
The Ohio Department of Taxation follows IRS Notice 2004-54, which
provides for alternative preparer signature procedures for federal
2007 school district tax rates
2010 school district tax rates
income tax paper returns that paid practitioners prepare on behalf
2008 school district tax rates
2011 school district tax rates
of their clients. Paid preparers can follow those same procedures
with respect to the following Ohio paper returns: individual income
2009 school district tax rates
2012 school district tax rates
tax, school district income tax, withholding tax (employer and pass-
through entity) and corporation franchise tax. See Ohio Revised
Line 4 If you fi le your return after the unextended due date and you
Code sections 5703.262(B) and 5747.08(F).
paid and/or will pay any tax after the unextended due date,
you owe interest unless the refund, if any, shown on line 8
Exception: The paid preparer should print (rather than write) his/her
is greater than any tax you paid after the unextended due
name on the form if the taxpayer checks “Yes” to the question, “Do
date. Interest is due on late-paid tax even if the IRS has
you authorize your preparer to contact us regarding this return?”
granted you a fi ling extension. For a listing of each year’s
interest rate, visit our Web site at tax.ohio.gov and click
Federal Privacy Act Notice
on “Tax Professionals” and then click on “Interest Rates.”
Interest is due on all tax that you paid and/or will pay after
Because we require you to provide us with the decedent’s social se-
the unextended due date.
curity account number, the Federal Privacy Act of 1974 requires us to
inform you that your providing us the decedent’s Social Security num-
Ohio law requires that the estate pay an interest penalty if the
ber is mandatory. Ohio Revised Code sections 5703.05, 5703.057
tax due, net of (i) withholding and (ii) timely paid estimates,
and 5747.08 authorize us to request this information. We need the
is $500 or more. However, some exceptions may apply. Use
decedent’s Social Security number in order to administer this tax.
Ohio form IT/SD 2210 to compute the interest penalty and
to see if any of the exceptions apply.
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