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.

Do I have to file estimated tax?

Yes, if your combined Ohio income tax and school district income tax liability exceeds by $500 any withholding.

However, three exceptions apply:

(i) if the total of combined Ohio income tax and school district income tax withholdings for the current year and overpayments carried over from the previous year equal or exceed 90 percent of the current combined tax liability, then no estimated payments are due.

(ii) if the total of combined Ohio income tax and school district income tax withholdings for the current year and overpayments carried over from the previous year equal or exceed 100 percent of the previous year's tax due after credits, then no estimated payments are due.

(iii) if the total of combined Ohio income tax and school district income tax liability for the current year minus the total combined withholdings for the current year, minus the previous year's overpayments carried over to the current year, are not greater than $500, then no estimated payments are due.

If you are required to make an estimated payment of school district income tax, use form SD 100ES to make the payment. This form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.