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2016 SD 100
Rev. 9/16
School District Income Tax Return 
Note: This form encompasses the SD 100 and amended SD 100X.

Is this an amended return? Yes No If yes, include SD RE (do not include a copy of the previously ﬁ led return)
Is this a Net Operating Loss (NOL) carryback? Yes No If yes, include Schedule IT NOL
Taxpayer’s SSN (required)  If deceased Spouse’s SSN (if ﬁ ling jointly)  If deceased Enter school district # for
this return (see instructions).
check box check box SD#
First name M.I. Last name

Spouse's ﬁ rst name (only if married ﬁ ling jointly) M.I. Last name

Mailing address (for faster processing, use a street address)

City State ZIP code Ohio county (ﬁ rst four letters)

Home address (if different from mailing address) – do NOT include city or state ZIP code Ohio county (ﬁ rst four letters)

Foreign country (if the mailing address is outside the U.S.) Foreign postal code

School District Residency – File a separate SD 100 for each taxing school district in which you lived during the taxable year.
Check applicable box Check applicable box for spouse (only if married ﬁ ling jointly)
Full-year Part-year resident Full-year nonresident Full-year Part-year resident Full-year nonresident
resident of SD# above of SD# above resident of SD# above of SD# above
Enter date Enter date
of nonresidency to of nonresidency to
Filing Status – Check one (must match Ohio income tax return): Tax Type – Check one (for an explanation, see the instructions)
Single, head of household or qualifying widow(er) I am ﬁ ling this return because during the taxable year I lived in a(n):
Traditional tax base school district. You must start with Schedule A,
Married ﬁ ling jointly line 19 on page 2 of this return.
Earned income tax base school district. You must start with Schedule
Married ﬁ ling separately B, line 24 on page 2 of this return.

1.School district taxable income:Traditional tax base: Enter on this line the amount you show on line 23.
00
Earned income tax base: Enter on this line the amount you show on line 27 ....1. .

00
2. School district tax rate . times line 1 (rates found in the instructions) ......................................2. .
00
3. Senior citizen credit (you must be 65 or older to claim this credit; limit $50 per return) ...............................3. , .
00
4. School district income tax liability (line 2 minus line 3; if less than -0-, enter -0-) ..........................................4. .
5. Interest penalty on underpayment of estimated tax. Include Ohio IT/SD 2210 and the appropriate 00
worksheet if you annualize .............................................................................................................................5. .
00
6. Total school district income tax liability before withholding or estimated payments (line 4 plus line 5)....6. .

Do not write in this area; for department use only. / /
Postmark date Code

2016 SD 100 – pg. 1 of 2

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2016 SD 100
Rev. 9/16 School District Income Tax Return

SSN SD#
00
6a. Amount from line 6 on page 1 ....................................................................................................................6a. .
7. School district income tax withheld (school district number on W-2(s), W-2G(s) and/or 1099-R(s) must
agree with the school district number on this return). Include W-2(s), W-2G(s) and 1099-R(s) with the 00
return ............................................................................................................................................................7. .
8. School district estimated and extension payments made (2016 SD 100ES and/or SD 40P) and credit 00
carryforward from previous year return ........................................................................................................8. .
00
9. Amended return only – amount previously paid with original/amended return ..........................................9. .
00
10. Total school district income tax payments (add lines 7, 8 and 9) .........................................................10. .
00
11. Amended return only – overpayment previously requested on original/amended return ........................11. .
00
12. Line 10 minus line 11. Place a negative sign (“-”) before the ﬁ gure if the amount is less than -0- ....................12. .
If line 12 is MORE THAN line 6a, go to line 16. OTHERWISE, continue to line 13.

13. Tax liability (line 6a minus line 12). If line 12 is negative, ignore the negative sign (“-”) and add line 12 00
to line 6a .....................................................................................................................................................13. .
00
14. Interest and penalty due on late ﬁ ling or late payment of tax (see instructions) ..................................................14. .
15. TOTAL AMOUNT DUE (line 13 plus line 14). Include SD 40P (if original return) or SD 40XP (if 00
amended return) and make check payable to “School District Income Tax” ........ AMOUNT DUE15. .
00
16. Overpayment (line 12 minus line 6a) .........................................................................................................16. .

00
17. Original return only – amount of line 16 to be credited toward 2017 school district income tax liability ............17. .
00
18. REFUND (line 16 minus line 17) .................................................................................... YOUR REFUND18. .
Schedule A – Traditional Tax Base School District Amounts (see instructions)
Complete this schedule only if ﬁ ling a traditional tax base school district return.
19. Ohio income tax base reported on line 5 of Ohio IT 1040. Place a negative sign (“-“) before the ﬁ gure
00
if the amount is less than -0- ......................................................................................................................19. .
00
20. Business income deduction add-back (see instructions) ...........................................................................20. .
21. Total traditional tax base school district income (line 19 plus line 20). Place a negative sign (“-“) before
00
the ﬁ gure if the amount is less than -0- ......................................................................................................21. .
22. The amount of traditional tax base school district income from line 21, if any, that you earned while
00
not a resident of the school district whose number you entered on this return .........................................22. .
23. School district taxable income (line 21 minus line 22; if less than -0-, enter -0-). Enter here and on
00
line 1 of this return ......................................................................................................................................23. .

Schedule B – Earned Income Tax Base School District Amounts (see instructions)
Complete this schedule only if ﬁ ling an earned income tax base school district return.
00
24. Wages and other compensation (see instructions) ....................................................................................24. .
25. Net earnings from self-employment to the extent included in Ohio adjusted gross income. Place
00
a negative sign (“-“) before the ﬁ gure if the amount is less than -0- ...........................................................25. .
00
26. Depreciation expense adjustment (see instructions) .................................................................................26. .
27. School district taxable income (add lines 24, 25 and 26; if less than -0-, enter -0-). Enter here and on
00
line 1 of this return ......................................................................................................................................27. .

Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to If your refund is $1.00 or less, no refund will be issued.
the best of my knowledge and belief, the return and all enclosures are true, correct and complete. If you owe $1.00 or less, no payment is necessary.
NO Payment Included –Mail to:

Your signature Date (MM/DD/YY) School District Income Tax
P.O. Box 182197
Spouse’s signature (see instructions) Phone number Columbus, OH 43218-2197
Payment Included –Mail to:
School District Income Tax
Preparer’s printed name (see instructions) PTIN Phone number P.O. Box 182389
Do you authorize your preparer to contact us regarding this return? Yes No Columbus, OH 43218-2389

2016 SD 100 – pg. 2 of 2

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Electronic Payment Available 2016 Ohio SD 40P
You can eliminate writing a paper check by using any of
our electronic payment methods. Go to our Web site at
tax.ohio.gov for all electronic payment options.

Federal Privacy Act Notice
Because we require you to provide us with a Social Se-
curity number, the Federal Privacy Act of 1974 requires
us to inform you that providing us with your Social Secu-
rity 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.

Rev. 6/16 DO NOT STAPLE OR
SD 40P OTHERWISE ATTACH Do NOT fold check or voucher.
School District Income Tax Payment Voucher YOUR PAYMENT TO
THIS VOUCHER. 2016SP Use UPPERCASE letters
DO NOT SEND CASH.
to print the ﬁ rst three letters of
First name M.I. Last name School district Taxpayer’s Spouse’s last name
number last name (only if joint ﬁ ling)
Spouse’s ﬁ rst name (only if joint ﬁ ling) M.I. Last name

Address Your SSN

Spouse’s SSN
City, state, ZIP code (if joint ﬁ ling)

Amount of
If you are sending this voucher and paper check or money order (payable to School
District Income Tax) with or separately from your school district income tax return, mail Payment $ 0 0
to: School District Income Tax, P.O. Box 182389, Columbus, OH 43218-2389. Write
the last four digits of the taxpayer’s SSN on the check or money order.

508

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Electronic Payment Available 2016 SD 40XP
You can eliminate writing a paper check by using any of
our electronic payment methods. Go to our Web site at
tax.ohio.gov for all electronic payment options.

Rev. 6/16 DO NOT STAPLE OR
SD 40XP OTHERWISE ATTACH Do NOT fold check or voucher.
Amended School District Income Tax Payment Voucher YOUR PAYMENT TO
THIS VOUCHER. 2016SP
DO NOT SEND CASH. Use UPPERCASE letters
to print the ﬁ rst three letters of
First name M.I. Last name School district Taxpayer’s Spouse’s last name
number last name (if joint ﬁ ling)
Spouse’s ﬁ rst name (only if joint ﬁ ling) M.I. Last name

Address Your SSN

Spouse’s SSN
City, state, ZIP code (if joint ﬁ ling)

If you are sending this voucher and paper check or money order (payable to School District Amount of
Income Tax) with or separately from your amended school district income tax return, mail Payment $ 0 0
to: School District Income Tax, P.O. Box 182389, Columbus, OH 43218-2389. Write the
last four digits of the taxpayer’s SSN on the check or money order.

515

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                                                                                                                        SD RE
                                                                                                                        Rev. 10/16

                                                           16290101

               2016 SD RE – Reason and Explanation of Corrections
                                 Note: For amended school district return only
                          Complete the SD 100 (checking the amended return box) and include this 
                          form with documentation to support any adjustments to line items on the return. 
Taxpayer's SSN (required) 

First name                                            M.I. Last name

Reason(s):

   Net operating loss carryback (IMPORTANT: Be sure to complete        Ohio IT 1040, Schedule A, additions to income
   and include Ohio IT NOL, Net Operating Loss Carryback Schedule,     Ohio IT 1040, Schedule A, deductions from income
   [available at tax.ohio.gov] and check the box on the front of the 
   SD 100 indicating that you are amending for a NOL.                  Senior citizen credit claimed
   Federal adjusted gross income increased                             Ohio IT/SD 2210 interest penalty amount increased
   Federal adjusted gross income decreased*                            Ohio IT/SD 2210 interest penalty amount decreased
   Change in amount of earned income (earned income tax base           School district withholding increased
   ﬁ lers)                                                             School district withholding decreased
   Filing status changed*                                              Estimated and/or SD 40P amount or previous year carryforward 
   Residency status changed                                            overpayment increased
                                                                       Estimated and/or SD 40P amount or previous year carryforward 
   Exemptions increased (traditional tax base ﬁ lers)*                 overpayment decreased
   Exemptions decreased (traditional tax base ﬁ lers)
                                                                       Amount paid with original ﬁ ling did not equal amount reported 
                                                                       as paid with the original ﬁ ling

*To avoid delays you must include a copy of your federal account transcript OR a copy of your federal amended income tax return with a 
copy of the federal acceptance letter or refund check.
Detailed explanation of adjusted items (include additional sheet(s) if necessary):

E-mail address                                                         Telephone number

                                            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 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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