Please review the below information from the Ohio Department of Taxation
The Ohio Department of Taxation has made the following updates to their 2023 Form Ohio SD-100 and instructions which impact the filing of “Earned Income School District Tax Base” returns. This may require amended returns to be completed for previously filed returns.
Per the agency, filing for these changes should not take place prior to February 8, 2024. At this time, our updated form release date has not been determined, but it will be as soon as possible.
Form OH SD-100:
- Lines 33, 34 & 35 will no longer be used on the form and will display as “reserved for future use”.
- Line 36 description will change to display as “Line 36 – Earned Income School District Tax Base (see instructions)”
OH SD-100 instructions:
- The current instructions for lines 33 and 34 will be removed entirely from the online booklet.
- Line 35 is currently a total line and does not have any instructions in the booklet.
- Line description updated to “Line 36 – Earned Income School District Tax Base (see instructions)”
- If you lived in the school district for the entire year: Enter the lesser of line 3 or line 32.
- If you lived in the school district for only part of the year: Enter the lesser of line 32 or a prorated portion of line 3 based on how long you resided in the school district you entered at the top of the column. To prorate, divide line 3 by 12 months, then multiply the result by the number of months you resided in the school district. Alternatively, you may use days instead of months for your proration.
Important: For certain taxpayers, a prorated share of line 3 may not fairly reflect the portion of modified adjusted gross income received while a resident of the school district. Such taxpayers instead may determine the portion of modified adjusted gross income received while a resident of the district by specifically identifying income and deductions received while a resident of that district. They will then enter the lesser of that amount or line 32.
See the guidance for part-year residents on pages 64-65.
To stay up to date on the latest information, please visit: https://tax.ohio.gov/individual/school-district-income-tax
