Who is eligible to use Ohio I-File for completing the school district return?
You may use Ohio I-File for the Ohio school district income tax return, form SD100, UNLESS you meet any one of the following:
- You are attempting to file a school district return prior to tax year 2008.
- You are attempting to file an amended Ohio school district income tax return.
- You are filing a return for a deceased taxpayer as the executor or guardian.
- You have a foreign address or an in-care-of address.
- You do not have a social security number or taxpayer identification number.
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