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.

When is the decedent’s final Ohio school district income tax return due?

The decedent’s final school district income tax return, Ohio form SD 100, is due on the same date that the decedent’s final U.S. individual income tax return is due. The estate does not need to contact the Ohio Department of Taxation to secure an extension of time to file. If the estate has secured an extension of time to file the decedent’s final U.S. individual income tax return, then the estate also has the same extension of time to file the decedent’s final school district income tax return.

However, even if the estate has secured an extension of time for filing the decedent’s final U. S. individual income tax return, at least 90 percent of the school district income tax due must be paid by the unextended due date. To make extension payments of school district income taxes, use Ohio voucher form SD 40EP.

These forms are 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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