Tax Rules: Final: 5703-7
5703-7-09 - Taxpayers reporting of
school district of residence
Pursuant to Section 5747.04 of the Revised Code, as amended
by Am. Sub. S.B. No. 170 of the 111th General Assembly and
the decision in State, ex rel. Akron Edn. Assn. v.
Essex, 47 Ohio St. 2d 47 (July 14, 1976), each taxpayer
required by Chapter 5747., Revised Code, to file an annual
Ohio income tax return shall indicate thereon the public
school district in which the taxpayer resides.
The appropriate public school district shall be indicated on
the return by the taxpayer by the use of a number for such
public school district as designated by the Tax Commissioner
and reflected in the instructions to the return.
Taxpayers who file a joint return but reside in different
public school districts shall report the public school
district of the spouse earning the majority of the income.
Resident taxpayers who have moved from one location in Ohio
to another location in Ohio during the year shall indicate
the public school district in which they resided when the
majority of income was earned.
Partial year taxpayers who have moved into or out of Ohio
during the year shall indicate the Ohio public school
district in which they resided while in Ohio.
Taxpayers who were not residents of Ohio during the year
shall indicate such nonresidence in accordance with the
instructions to the return.
Effective: 9-15-76 as TX-47-09
Promulgated under: 5703.14