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Staple attachments here. Do not staple check.
Department of
Taxation
hio SD 100E
School District Estate Income Tax Return 10211411

For period beginning , 20 , and ending , 20 .

FEIN for estate SSN of decedent Amended Return

Name of estate Final Return
Name of fiduciary and title

Address of fiduciary Federal extension
filers - check here
City, State, ZIP code

Decedent’s school district of residence School district number

See the next page for instructions.
00
1. Ohio taxable income (Ohio IT 1041, line 3) ..............................................................................................1.
%
2. School district income tax rate (see instructions) .....................................................................................2.
00
3. School district income tax (line 1 times line 2) ..........................................................................................3.
00
4. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210) .......................................4.
00
5. Total school district income tax liability (line 3 plus line 4) ........................................................................5.

6. Withholding, estimated payments, extension payments, and any other amounts paid with previously 00
filed returns (include income statements) .................................................................................................6.
00
7. Amended return only – Overpayment previously requested on original and/or amended return ............7.

00
8. Line 6 minus line 7 ....................................................................................................................................8.

If line 8 is MORE THAN line 5, skip to line 12. OTHERWISE, continue to line 9.
9.Tax due (line 5 minus line 8) ......................................................................................................................9. 00

00
10. Interest due on late payment of tax ........................................................................................................10.

11. TOTAL AMOUNT DUE (line 9 plus line 10). Include SD 40P and make check
payable to “School District Income Tax” .....................................................................AMOUNT DUE 11. 00

00
12. REFUND (line 8 minus line 5) ............................................................................................REFUND 12.

SIGN Here (required): I have read this return. Under penalties of perjury, I declare that, to the best of my
knowledge and belief, the return and all enclosures are true, correct and complete.
Mail to:
Ohio Department of Taxation
Attn: School District Income Tax
Fiduciary’s signature Date Phone Number P.O. Box 182389
Columbus, OH 43218-2389

Preparer’s printed name PTIN Phone number

Check here to authorize your preparer to discuss this return with the Department.

SD 100E – page 1 of 1

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                                                                                                                                                 SD 100E

                                                General Information for the SD 100E
Which Estates Are Required to File an SD 100E?                              originally filed return. An amended return can result in either a tax 
An estate is required to file the SD 100E if all of the following are true: due or a refund based on the changes. Under certain circumstances, 
● The decedent was a resident of a traditional income tax base              an amended return may be required.
 school district at the time of death;
● The estate has Ohio taxable income (Ohio IT 1041, line 3); AND            To amend the SD 100E, file a new return, reflecting all proposed 
● Based on that income, the estate has a school district income tax         changes, and indicate that it is amended by checking the box at 
 liability (SD 100E, line 3).                                               the top of the return.
Note: Estates in earned income tax base districts do not have to            If the IRS makes changes to the estate’s federal return, either based 
file and pay school district income tax.                                    on an audit or an amended return, and those changes affect the 
                                                                            SD 100E, the fiduciary is required to file an amended return. The 
For a list of taxing school districts, and their applicable tax rates,      IRS notifies the Department of these changes.
click the applicable link for the estate’s tax year:
                                                                            Caution: Your amended Ohio IT 1040 and/or SD 100 must be filed 
2017 school district tax rates 2020 school district tax rates               no later than 90 days after the IRS completes its review of your 
2018 school district tax rates 2021 school district tax rates               federal return, even after the four-year period has passed. Failure to 
                                                                            file the return within the 90-day period may result in an assessment 
2019 school district tax rates 2022 school district tax rates               or a denial of your refund claim.
See R.C. 5747.08.                                                           See R.C. 5747.10.
When Is The SD 100E Due?                                                    What Information Must a Preparer Provide?
The fiduciary generally must file the SD 100E  by April 15th. The           A tax return preparer must provide his/her printed name and 
return must be filed by this date even if the estate is unable to pay       Preparer Tax  Identification  Number  (PTIN)  on  all  returns. The 
the tax due.                                                                PTIN serves as the preparer’s signature. The preparer should not 
                                                                            otherwise sign the return. See R.C. 5703.263(C) and 5747.08(F).
Filing extensions: Ohio does not have an extension request form, 
but honors the IRS extension. If the estate filed an IRS extension,         Can the Tax Preparer Contact the Department About the SD 
its due date for filing the SD 100E is the same as its federal due          100E?
date. Check the box indicating the estate is a federal extension filer      The fiduciary may check the box below the tax preparer’s name  to 
and include a copy of the IRS extension or IRS acknowledgment,              authorize the preparer to:
and/or the extension confirmation number.                                   ● Contact the Department about the status of the return, payments, 
An  extension  of  time  to  file  does  not  extend  the  time  for         or refund;
payment of the tax due. The estate must make extension payments             ● Provide the Department with information missing from the return; 
by April 15 on the SD 40P. Interest will accrue on any tax not paid          AND
by the unextended due date, and penalties may also apply.                   ● Respond to inquiries or notices from the Department related to 
                                                                             the return.
Note: If the due date is a weekend or holiday, then the return and 
payment are due on the next business day.                                   The fiduciary  may also complete  form TBOR 1, Declaration  of 
                                                                            Tax Representative available at                    tax.ohio.gov/forms. This form 
See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05.                           authorizes a tax representative to represent the estate in any matter 
                                                                            before the Department.
How Do I Amend the SD 100E?
An estate can file an amended SD 100E to report changes to the              See R.C. 5747.08(J).

                                                SD 100E Line Instructions
Line 4: Generally, if the decedent was a wage earner and had                Line 7: When filing an amended return, enter the amount reported 
Ohio school district withholding, the estate will not owe an interest       on line 12 of the previously filed return(s).
penalty. If the decedent had non-wage income or no Ohio school 
district withholding, use Ohio IT/SD 2210 to determine if an interest       Line 10: Interest is due from the unextended due date until the 
penalty is due. See R.C. 5747.09(D) and (E).                                date the tax is paid. Generally, the estate does not owe interest if 
                                                                            it is due a refund. An extension of time to file does not extend the 
Line 6: Enter the following amounts:                                        payment due date. For applicable interest rates, see tax.ohio.gov/
● School district tax withheld as reported on the decedent’s income         interest. See also R.C. 5747.08(G).
 statements (W-2, 1099);
● Estimated payments made with an Ohio SD 100ES; AND
● Extension payments made with an Ohio SD 40P.
See R.C. 5747.08(H) and 5747.09(B).

Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us 
with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social 
Security number in order to administer this tax.

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