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.

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 Ohio SD 100 return, unless you live in an "earned income" 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, 2018 may claim a senior citizen credit of $50 per 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.