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.

Does Ohio’s school district income tax apply to estates?

The school district income tax applies to every estate whose decedent at the time of death was domiciled in a "traditional" school district that imposes the school district income tax.  It does not apply to an "earned income only" school district (see FAQ #11). The return is filed on form SD 100E (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).

To find out which school districts in Ohio impose the school district income tax, and whether the tax is "traditional" or "earned income only", click here to see the two pages that show the rates and school district income tax in effect as of Jan. 1, 2013.

Estates liable for school district income tax must also make estimated payments of the tax (use Ohio voucher form SD 100E ES; 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).

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