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.

What should I do if I am a part-year resident of two taxing school districts?

You must file a separate Ohio SD 100 return for each taxing school district. Complete Schedule A, starting on line 19 on page 2 of the return for the "traditional" school district's income and placing on line 22 any income earned while you were not a resident of the school district imposing the tax then enter the amount from line 23 onto line 1, page 1, and continue to complete the return.

In the case of the “earned income” school district(see FAQ#11), complete Schedule B, starting on line 24 on page 2 of the return (using only amounts earned while a resident of the district imposing the tax) and enter the amount from line 27 onto line 1, page 1 and continue to complete the return. 

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