Rev. 7/27/22
   Department of
   Taxation
hio

Scan Specifications for the 

2022 Ohio SD 40XP

   Important Notes

The following document (2022 SD 40XP) contains grids for placement of 
information on this specific tax form. To accurately print, do not reduce 
the size, rotate or center this document. Doing so jeopardizes the 
integrity of the grid. When printing from Adobe Reader, select “None” 
for “Page Scaling,” which is under “Page Handling.”

The 2022 SD 40XP vouchers must be initially submitted by August 
31, 2022 and approved no later than Oct. 14, 2022. 

                        Ohio Department of Taxation

                        4485 Northland Ridge Blvd.

                        Columbus, OH 43229

                        tax.ohio.gov

    Ohio Department of Taxation Scannable Tax Forms
1. Introduction:
  The Ohio Department of Taxation (ODT) prescribes the format of Ohio tax returns and forms. 
 The department’s primary objective is to ensure that the tax forms are compatible with the 
 department’s automated remittance processing systems and can be processed in an efficient, 
 accurate and economical manner.
 
  These  guidelines  are  for  computerized  tax  processors,  software  developers,  computer 
 programmers, commercial printers, and others who develop and use substitute and reproduced 
 tax forms.

2. Definitions:
  2.01  Scannable Tax Forms 
    Software generated scannable forms are similar to the official ODT tax forms with the 
    following exceptions: 1) the taxpayer-entity information layout, 2) a scanline that contains 
    the taxpayers’ tax data, and 3) a variable data 2D barcode that contains the taxpayer's data.

  2.02 Substitute Tax Forms 
    Software generated substitute forms are exact replicas of the official ODT tax forms. ODT 
    must be able to process substitute tax forms in the same manner as the official forms. 
    Substitute tax forms that are electronically produced must duplicate the appearance 
    and layout of the official form including size of margins, special keying symbols and line 
    numbers.

  2.03 Demographic Fields 
    The area where the name, address, account number/Social Security number (SSN) are printed.
 2.04 Static Text 
    The text, including item numbers, specifying the information to be entered into a data field. 
    Static text must not go into capture areas.
  2.05  OCR-Readable Field 
    The scanline field that will be read using Optical Character Recognition (OCR) technology. 
    Subsequent OCR fields include the SSN fields, three character last name fields, school 
    district number and payment amount.
  2.06  Record Layout 
    A 6-line-per-inch vertical (row) and 10-characters-per-inch horizontal (column) spacing 
    grid,  specifying the exact placement of all fields and characters on the facsimile form, is 
    provided with each form specification to assist in proper spacing and alignment.
 
  2.07  Capture Area
    The specific space on the form where an OCR-Readable field is captured.

3. Specifications: 
  3.01 Field Length 
    Each form must contain the exact number of Demographic Fields and Capture Areas as 
    the department-issued form.

  3.02  Name and Address 
    Name and address must be placed in the row and column specified in the grid format 
    provided with each form.

  3.03  Account/SSN 
    The account or SSN(s) must be printed with spaces in the exact locations specified in 
    the record layout. 

  3.04  Scanline Font 
    The OCR scanline must be printed using a fixed 10-pitch, OCR-A (12-point size) font. No 
    boldface or italicized font. No special characters. 

 3.05  Scanline Position 
   The bottom of the characters in the scanline must be ½ of an inch from the bottom edge of 
   the form and 1 inch from the right edge. See grid layout and Scanline Specifications Format 
   for exact location of scanline.

  3.06  Total Remittance Field 
   This field is read by our remittance-processing equipment and requires a dollar sign ($) 
   followed by a space preceding the remitted amount. The total remittance field must also 
   include a decimal point to separate the dollar and cents digits. (Example: $ 12345.00)

  3.07  OCR 
   Underlining or enclosing OCR readable data fields is not acceptable nor are vertical bars 
   to be used to separate dollar and cents fields.

  3.08  2D Barcode (PDF 417)
   2D barcodes will consist of the "Tax Year", "Form Identifier", "VRN", and certain taxpayer 
   specific variable data within the scanline. Both the Schema and the 2D Barcode Instructions 
   provided must be referenced for data guidelines and placement within the 2D barcode. The 
   PDF 417 barcode will measure 1.75" wide X 1.25" high, follow grid layout for positioning.

  3.09  Back of Form  
   Vouchers must be printed on one side only. 

  3.10  Shading 
   The use of shading or solid black areas for sidebars, headings or other areas is not 
   permitted unless specified on tax return samples.

  3.11  Reference Marks 
   On all scannable returns and vouchers there are target marks on the form. Exact locations 
   of the target marks are listed on the grid layout for each form. Target marks must be a 
   solid black circle and should be .2” in diameter.
  3.12 Software Developer Identification  
   The software developer identification is a two-digit vendor registration number (VRN) 
   that will be assigned to each developer. The identification will be assigned to you by the 
   Ohio Department of Taxation. The two-digit VRN refers to the developer who designs 
   the software to perform the tax calculations and to the developer who designs the form 
   templates. The VRN must be printed on each document in the exact area specified on 
   the form grid. The use of a standard font size is acceptable. This is the same two-digit 
   number assigned to you on your full-page scannable forms.     For any questions or 
   VRN assignments, email: Forms@tax.state.oh.us
  3.13 Date Generated 
   Indicates the date the voucher was generated.

4. Testing: 
 4.01 Pre-release testing
   All documents must be tested on ODT equipment before production runs. ODT will 
   accept PDFs of voucher submissions. Testing instructions and information can be 
   found on the “2D Barcode Instructions” page.  

 4.02 Printed Voucher
   All non-applicable fields on the printed voucher must be left blank. The same             
   guidelines do not apply to the scanline. Vendors must reference the scanline section of  
   these specifications for additional information.

5. Approval Process: 
  The Forms Unit will confirm receipt of the submission by e-mail. The Forms Unit will send 
 notification of your approval status by e-mail when your submittal has been reviewed and 
 tested. Allow up to 10 business days for the submission to be completely reviewed. 

6. Check Digit Routine (Modulus 10) For Scanline

     1)         Multiply each digit of the number by 1 or 2, starting from the left and going to the 
                right.  You will start with a 1 then 2, and continue this pattern to the end of that 
                number.
    2)          Add all the digits together. Do not add the sum of the totals. For example, if your 
                numbers are 1, 3, 4 and 19 your answer will be: 1 + 3 + 4 + 1 + 9 = 18.
    3)          Divide the total from the digits by 10.
    4)          Subtract the remainder from 10. The answer is your check digit. If your  
                remainder is zero, your check digit will always be zero.

     Note:  This same procedure is followed for all check digit calculations throughout these  
               specifications.

Example:

Check digit calculation for SSN and school district number:
 
Step 1 – Multiply each digit in the number by weights 121212.

       1  2  3  4  5   6   7   8   9          (SSN)                 2   5    0    9                         (school district number)
 X  1  2  1  2  1   2   1   2   1                                            1       X X 1  22   1   1   220
       1  4  3  8  5  12  7  16  9                                    2 2   10  10   0 0   1818

Step 2 – The digits of the individual products are summed.

           1 + 4 + 3 + 8 + 5 + 1 + 2 + 7 + 1 + 6 + 9 = 47                   2 + 1 + 0 + 0 + 1 + 8 = 12

Step 3 – Divide the sum by the modulus (10):

                                                 4 (quotient)                                                   1 (quotient)
                      (Modulus) 10   47 (sum)                                            10   12                  (sum)
                                              40                                                              10
                                                 7 (remainder)                                            2  (remainder)

Step 4 – To compute the check digit:

  Modulus – Remainder = Check Digit                               Modulus – Remainder = Check Digit

  10 - 7 =    3 (This is your check digit.)                       10 - 2  =    8                 (This is your check digit.)

Step 5 – Append a space and the check digit to the right of the number: The complete form for 
the SSN is 123456789 3 and for the school district number is 2509 8.  

7. Check Digit for Scanline Payment Period

Form          Period                        Check Digit

202 3IT 1040ES012 3- April 1 , 2028       3 0

              022 3- June 15, 202         3 8

              032 3- Sept. 15, 202        3 6

              042 3- Jan. 1 , 2026        4 4

202 3SD 100ES 012 3- April 1 , 2028       3 0

              022 3- June 15, 202         3 8

              032 3- Sept. 15, 202        3 6

              042 3- Jan. 1 , 2026        4 4

202 2IT 40P   052 2- April 1 , 2028       3 3

202 2SD 40P   052 2- April 1 , 2028       3 3

202 2IT 40XP  052 2- April 1 , 2028       3 3

202 2SD 40XP  052 2- April 1 , 2028       3 3

8. Scanline Specifications Format:              2022 SD 40XP                   Size: 8.5” X 3.667”

SD 40XP is for the amended school district tax return payment and should populate with Amended Ohio SD100.

                                                                    Number             Character 
Description 
                                                                   of Positions        Length
SSN                                                                   1-10             9
Check Digit for SSN                                                   11-12            1
Voucher and Year                                                      13-17            4
Check Digit for Voucher and Year                                      18-19            1
Spouse’s SSN 
(if single return or married filing separately, zero fill field)      20-29            9 
Check Digit for Spouse’s SSN                                          30-31            1 
School District Number                                                32-36            4
Check Digit for School District Number                                37-38            1
Form Type                                                             39-41            3

Placement of the Scanline: Will start on line 63 at position 35 and end at position 75. Blank spaces 
must be as noted. Print zeros in fields that contain no data. The scanline font is OCR-A (12-point 
size), 10 pitch (pica spacing). 

Example: 123456789X3X0522X 3 987654321X3 2801 9 515

             1                2 3 4             5              6 7  8         9

                                                     Important Note: 
                                                     Make sure that there is no masking of 
1. SSN (9 digits and a space)                        numbers any place on the vouchers.
2. Check Digit for SSN (1 digit and a space)
3. Voucher and Year – will always be 0522 for year 2022 (4 digits and a space)
4. Check Digit for Voucher and Year (1 digit and a space)
5. Spouse’s SSN – Print zeros in field if single or married filing separately return (9 digits and a space)
6. Check Digit for Spouse’s SSN (1 digit and a space)
7. School District Number (4 digits and a space)
8. Check Digit for School District Number (1 digit and a space)
9. Form Type: This will remain a constant “515” on all vouchers. (3 digits and a space)

Note: The Cature Areas will be the tax year, first three characters of the taxpayer's last name, 
first three characters of the spouse's last name, taxpayer’s SSN, spouse’s SSN, school district 
number, and amount.  

               2D Barcode (PDF 417) Instructions
                         General Information

• The Ohio SD 40XP must be enabled for a PDF 417 2D barcode to include variable
  taxpayer data
• A form enabled for 2D barcode must not allow users or practitioners the option to turn off/on
  the 2D barcode function
• The minimum error correction code level is 4
• Optimal dpi level is 300 dpi. The mimimum dpi level is 200 dpi
• Refer to schema and specifications on field length and character guidleines.
• Spouse fields will be left blank on single or married filing seperate taxpayer vouchers

                         Size and Placement on the Form
• 2D barcode must be placed in the designated area indicated in the grid layout
• The 2D barcode will be PDF 417 with a maximum size of 1.75 inches wide by 1.25 inches
  in height. The 2D barcode must fit within the designated space in the grid layout
• 2D barcode must not be bigger than the allocated area
                         Barcode Layout
• Data included in the 2D barcode can be broken down into three general sections

  Header
  Tax Year
        • Will always be 22 for the 2022 SD 40XP
  Form Code
        • Will always be 515 for the SD 40XP
  Vendor Number
        • 2 digit Vendor Registration Number assigned by ODT

  Tax Year
  Tax Year
        • Will always be 0522 on all 2022 IT and SD 40P and 40XP vouchers
  Form Specific Data – Please see encoding schemas for form specific data

  Primary SSN
        • 9 digit Social Security Number of the Primary Taxpayer
  Spouse SSN
        • 9 digit Social Security Number of the Spouse
        • Leave blank for single or married filing seperate taxpayer vouchers
  School District Number
        • 4 digit school district number (valid, taxing school district)
  First Three Letters of the Primary Taxpayer’s Last Name
        • First three letters of the Primary Taxpayer’s last name. Omit special characters.
  First Three Letters of the Spouse’s Last Name
        • First three letters of the Spouse’s last name. Omit special characters.
        • Leave blank for single or married filing seperate taxpayer vouchers
  Amount of Payment
        • Amount of the payment, including cents.  Numeric only, up to 11 characters total.
        • Must be greater than one dollar

Examples of 2D Barcode data streams

    Header                                           2251599 <CR>
    Year                                             0522 <CR>
    Primary Taxpayer’s SSN                           123456789 <CR>
    Spouse’s SSN                                     987564321<CR>
    School District Number                           2801<CR>
    First Three Letters of Primary Taxpayer’s SSN    CIT <CR>
    First Three Letters of Spouse’s SSN              PUB <CR>
    Amount of Payment (including cents)              12345678900 <CR>                     
                                                     *EOD* <CR>

                             Submission Process

• The deadline for 2022 Ohio SD 40XP voucher approval is October 14th, 2022
• Vouchers may be submitted by email to Forms@tax.state.oh.us
• The email subject line must include the vendor number, product name, tax year and 
  voucher number in that order e.g. 12_ABCTax_ 22_515
•  Submissions must include
  • One (1) full field sample in a PDF format
  • Five (5) test scenarios for the Ohio SD 40XP voucher provided by the Ohio Department 
    of Taxation. 
•  Each test scenario must be in a separate PDF using the following naming convention: 
  vendor number, product name, tax year, voucher number, test number 12_
  ABCTax_22_515_Test 1
• An emailed confirmation is sent to the vendor indicating the packet was received
•  Submissions missing any of the items above will be rejected

                             Testing Process

• Testing of Ohio SD 40P voucher commences on July 25th, 2022. 
• Vouchers are reviewed in three (3) content areas - printed forms, 2D barcode data, and 
  scanline data
•  A submission is approved in its entirety once all sample documents pass in all areas

Printed forms
• Vendor full field matches template provided in the specifications
• All fields are present, formatted properly and aligned with grid layout
• Test scenarios contain values specified by Ohio Department of Taxation

2D Barcode Data
• Barcodes read as valid
•  All test scenarios can be decoded and match test scenario data exactly

Scanline Data
• Must meet requirements specified in scanline guidleines section of these specifications

                                  Notifications

• Communications regarding submissions are sent from Forms@tax.state.oh.us to the 
  vendor email address(es) on file for the product
• If forms are released prior to approval, vendors must ensure that the users cannot print 
  vouchers containing 2D barcodes and must include a visual indicator to alert the taxpayer 
  that the voucher cannot be filed
• An emailed confirmation is sent to the vendor indicating the voucher was approved
• An email confirmation is sent to the vendor for packets that are rejected
• Feedback is provided regarding the errors found
• Resubmissions of vouchers must include all test scenarios
• After the third submission of test materials, the department cannot guarantee timeliness of 
  the review
• Vouchers will be tested with applicable long form submissions. If a voucher changes before 
  January 1, 2023, long form test scenarios will be updated to reflect the changes. Vendors 
  will be notified of applicable changes and required to submit revised vouchers within their 
  long form test packets

   1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52  53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72  73 74 75 76 77 78 79 80 81 82 83 84   85
45                                                                                                                         Tax Year                   •  Do NOT send cash
           OHIO SD 40XP                                                             88 88 88                                                          •  Do NOT fold, staple,                    School district
46                                                                                                                                                        or paper clip                                number
47         Amended School District Income Tax Payment Voucher  
48                                                                                                                      2022                                                                           2801
49                                                                                                                                                                                Use UPPERCASE letters
50                                                                                                                                                                             to print   the first three letters       of
           John Q. CitizenXXXXXXXXXXXXXXXXXXXX  
51
                                                                                                                                                                                  Taxpayer’s              Spouse’s last name
52         Jane E. PublicXXXXXXXXXXXXXXXXXXXXX                                                                                                                                    last name                     (if filing jointly)
53
54         1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                                                                                       CIT                               PUB
55
56         Any CityXXXXXXXXXXXX, US 12345-2345
57                                                                                                                   99                Taxpayer’s SSN                                123 45 6789
58         Make payment payable to: School District Income Tax 
59         Mail to: Ohio Department of Taxation,                                                                                       Spouse’s SSN
           P.O. Box 182389, Columbus, OH 43218-2389                                                                                    (only if joint filing)                        987 65 4321
60
61                                                                                                                         Amount of
                                                                                                                              Payment                           $ 123456789.00
62
63                                                                                           123456789   3 0522   3 987654321 3 2801 9 515
64
65
66

                                                    Tax Year •  Do NOT send cash              School district
OHIO SD 40XP                          88 88 88               •  Do NOT fold, staple, 
                                                                or paper clip                 number
Amended School District Income Tax Payment Voucher 
                                                    2022                                            2801
                                                                                Use UPPERCASE letters
                                                                                to print the first three lettersof
John Q. CitizenXXXXXXXXXXXXXXXXXXXX  
                                                                                Taxpayer’s          Spouse’s last name
Jane E. PublicXXXXXXXXXXXXXXXXXXXXX                                             last name           (if filing jointly)

1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                CIT                    PUB

Any CityXXXXXXXXXXXX, US 12345-2345
                                                    99 Taxpayer’s SSN                123 45 6789
Make payment payable to: School District Income Tax 
Mail to: Ohio Department of Taxation,                  Spouse’s SSN
P.O. Box 182389, Columbus, OH 43218-2389               (only if joint filing)        987 65 4321
                                                    Amount of
                                                    Payment                   $ 123456789.00
                                         123456789   3 0522   3 987654321 3 2801 9 515

                                                    Tax Year •  Do NOT send cash          School district
OHIO SD 40XP                                                 •  Do NOT fold, staple, 
                                                              or paper clip               number
Amended School District Income Tax Payment Voucher  
                                                    2022
                                                                            Use UPPERCASE letters
                                                                            to print the first three lettersof
                                                                            Taxpayer’s          Spouse’s last name
                                                                            last name           (if filing jointly)

                                                    Taxpayer’s SSN
Make payment payable to: School District Income Tax 
Mail to: Ohio Department of Taxation,               Spouse’s SSN
P.O. Box 182389, Columbus, OH 43218-2389            (only if joint filing)
                                                    Amount of
                                                    Payment