Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Who is eligible to use Ohio I-File for completing the school district return?

You may use Ohio I-File for the Ohio school district income tax return, form SD100, UNLESS you meet any one of the following:

  • You are attempting to file a school district return prior to tax year 2009.
  • You are attempting to file an amended Ohio school district income tax return.
  • You are filing a return for a deceased taxpayer as the executor or guardian.
  • You have a foreign address or an in-care-of address.
  • You do not have a social security number or taxpayer identification number.