FAQs - School District: Income

I'm retired and don't have to file a federal or state return. Do I need to file a school district return?

Yes, if you show an amount on line 6 of the SD 100 return, unless you live in an "earned income only" school district (see FAQ #11; most income that is not from wages or self-employment is not subject to school district income tax in these districts). Taxpayers who are 65 years of age before Jan. 1, 2014 may claim a senior citizen credit of $50 per return.

The SD 100 return form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.