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.

I only lived part of the year in a school district that imposes school district income tax. How do I complete my return?

Be sure to use the school district number for the district that imposes the tax on your return. If you are filing this return for a "traditional"school district, complete Schedule A, starting on line 17 on page 2 of the return. Place  place on line 20 the portion of your Ohio taxable income you earned while you were not a resident of the school district imposing the tax. Then enter the amount from line 21 on line 1, page 1 and continue to complete the return.

If you are filing this return for an "earned income only" school district (see FAQ #11), complete Schedule B, starting on line 22 on page 2 of the return (using only amounts earned while a resident of the school district imposing the tax) and enter the amount from line 26 on line 1, page 1 and continue to complete the return.

The SD 100 return form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.

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