SD 100: 2024 Ohio School District Income Tax Return (2024)
Ohio · Ohio Department of Taxation · Used for tax years 2024
Ohio Form SD 100 is the 2024 School District Income Tax Return. It reports school district residency, income, tax liability, withholding and payments to calculate the amount due or refund.
What you'll need
Have these records ready to complete your 2024 return:
- Ohio IT 1040: Your filing status, Ohio adjusted gross income from line 3, and exemption amount from line 4.
- Ohio Schedule of Adjustments: The business income deduction add-back from line 13.
- School district residency details: District numbers, dates of residency, and days as a resident for you and your spouse, if filing jointly.
- Payment records: Estimated and extension payments, plus any credit carried forward from last year’s returns.
- Federal return, if completing the Earned Income Tax Base Schedule: Wages and self-employment income reported on that return and received while living in the district.
Include these items when applicable:
- The Schedule of School District Withholding and income statements when reporting withholding on line 11.
- Ohio IT/SD 2210 for the interest penalty on underpayment of estimated tax.
- Ohio SD RE for an amended return.
- Schedule IT NOL for an NOL carryback.
- The Ohio Universal Payment Coupon (OUPC) and your check if paying by check.
How to file
- Enter your identifying information and use the same filing status reported on your Ohio IT 1040.
- Complete the Schedule of School District Residency for each district where you or your spouse, if filing jointly, lived during 2024. The form lists a residency calculation tool at tax.ohio.gov/SDresidency.
- If you were a resident of a taxing school district, complete the applicable schedules on page 3 to calculate lines 6 and 7. Full-year nonresidents of taxing school districts skip to line 11.
- Complete the payment and refund lines, include applicable schedules and statements, and sign the return.
Mail without a payment to:
Ohio Department of Taxation
P.O. Box 182197
Columbus, OH 43218-2197
Mail with a payment to:
Ohio Department of Taxation
P.O. Box 182389
Columbus, OH 43218-2389
You can pay electronically at tax.ohio.gov/pay. If paying by check, include the Ohio Universal Payment Coupon (OUPC) and your check.
Common mistakes
- Using the wrong format: Use only black ink, uppercase letters, and whole dollars.
- Stapling or paper-clipping the return: The form says not to do either.
- Leaving out required information: The primary taxpayer’s SSN and signature are required. Include your spouse’s SSN if filing jointly.
- Missing residency entries: Complete the residency schedule for each district where you or your spouse lived during 2024. Check both boxes if you both lived in the same district for the same period. Enter district number “9999” for any portion of the year you were a nonresident of Ohio.
- Leaving out extra district schedules: Use additional copies of page 3 if you lived in more than two traditional tax base districts or more than two earned income tax base districts.
- Discarding records too soon: Maintain tax records for four years.
Questions people ask
What if I lived outside Ohio for part of 2024?
Enter “9999” as the school district number on the residency schedule for any portion of the year you were a nonresident of Ohio.
How is the 2024 residency factor calculated?
The form calculates the residency factor as days as a resident divided by 366. It also lists tax.ohio.gov/SDresidency as a tool for calculating days as a resident and the residency factor.
Who can claim the senior citizen credit?
You must be 65 or older to claim the credit. Both tax base schedules list a limit of $50 per district.
What happens if my refund or amount owed is $1 or less?
No refund will be issued if your refund is $1.00 or less. No payment is necessary if you owe $1.00 or less.
How do I mark an amended return?
Check the “AMENDED RETURN” box and include Ohio SD RE. Lines 13 and 15 are for amounts previously paid and overpayments previously requested on original or amended returns.