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Staple attachments here. Do not staple check.
SD 100E
Department of Rev. 07/08/20
Taxation
hio
10211411

School District Estate Income Tax Return
For period beginning , 20 , and ending , 20 .

Name of estate Amended Return

Name of fiduciary and title Final Return
Address of fiduciary

City, State, ZIP code

FEIN for estate SSN of decedent

Decedent’s school district of residence School district number (see instructions on page 2)

Instructions are on page 2 of the return.

If you have an extension of time to file the federal 1041, staple to this return either a copy of the federal extension form or the federal
extension number.
00
1. Ohio taxable income (Ohio IT 1041, line 3) ................................................................................................1.
%
2. School district income tax rate (see instructions on page 2).......................................................................2.
00
3. School district income tax (line 1 times line 2) ............................................................................................3.

4. Interest and penalty on late-paid tax and/or late-filed return and interest penalty on underpayment of
estimated income tax. Check if Ohio IT/SD 2210 is included (may be required; see instructions 00
on page 2) ...................................................................................................................................................4.
00
5. Line 3 plus line 4 .........................................................................................................................................5.

6. Estimated payments, extension payments and W-2 withholding, net of refunds, if any, previously
received. Include W-2s. Note: If the amount on this line is greater than the amount on line 5, skip 00
to line 8 .......................................................................................................................................................6.

7. Amount due (if line 6 is less than line 5, subtract line 6 from line 5 and enter here). Make your check
payable to School District Income Tax and include voucher SD 40EP (see page 3)
00
...........................................................................................................................................................AMOUNT DUE7.

00
8. Refund (if line 5 is less than line 6, subtract line 5 from line 6 and enter here) ........................ REFUND8.
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.

Fiduciary’s signature Date (MM/DD/YY)

Preparer’s name (print and see note on page 2) Phone number

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

Mail to:
Ohio Department of Taxation
Attn: School District Income Tax
P.O Box 182389
Columbus, OH 43218-2389
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SD 100E
Rev. 07/08/20

Instructions for Filing SD 100E
What Estates Are Required To File SD 100E? Note: An extension of time to file is not an extension of time to
If at the time of death the decedent was a resident of a school district pay. By April 15th, the estate must pay all school district income tax
with a “traditional” income tax base and if the estate is required to due. To make an extension payment, the estate should send in the
file an Ohio Fiduciary Income Tax Return, Ohio IT 1041, then the payment along with a school district estate income tax payment
fiduciary of the estate must file a School District Estate Income Tax voucher (SD 40EP) for the appropriate taxable year, which is
Return, SD 100E, for the estate’s taxable year. available on page 3.
What School Districts Impose School District Tax on What Period Is To Be Reflected on SD 100E?
Estates? Use the same period of time as shown on the federal 1041 and the
Estates in “traditional” income tax base districts must file and pay Ohio IT 1041.
school district income tax on their income. Estates in “earned
income” tax base districts do not have to file and pay school district Is This Your Final Return?
income tax on their income. Click on the appropriate link to view If this is your final return, check the box on page 1 of this return.
school districts with an income tax and applicable tax rates. Available
What if I Need to Correct My Estate Return After I File?
on our website at
tax.ohio.gov. You may make any change or correction to your already filed return
2015 school district tax rates 2018 school district tax rates by filing another Estate Income Tax Return, SD 100E, with corrected
figures and checking the “Amended Return” box. To speed up the
2016 school district tax rates 2019 school district tax rates processing of your amended return:
• Include a copy of your original return; AND
2017 school district tax rates 2020 school district tax rates
• Include a copy of any cancelled checks used as payment on the
What is the “Traditional” Tax Base? originally filed return.
For purposes of school district estate tax, the “traditional” tax base is
the estate’s Ohio taxable income, found on line 3 of the Ohio IT 1041. If the fiduciary amends the Federal Fiduciary Income Tax Return
or if the fiduciary is audited by the IRS, the fiduciary must file an
When Is SD 100E Due? amended SD 100E within 90 days of the final determination of the
The fiduciary should file SD 100E and pay any tax due on or before federal change.
April 15th. However, if the estate has an extension of time to file the
federal 1041, the estate has the same extension of time to file the Caution: The IRS tells us when it makes changes to tax returns. To
school district income tax return, SD 100E. avoid penalties, be sure to file the amended SD 100E return within
90 days of the final determination of the federal change.
Note: If April 15th is a weekend or holiday, then the return and
payment are due on the next business day.

Line Instructions for Filing SD 100E
Line 2: School district tax rates. Click on the appropriate link above Estates that have a tax liability on line 3 of more than $500 may
to view the year-specific tax rates that apply. owe an interest penalty for the underpayment of estimated taxes.
Use form Ohio IT/SD 2210 to determine if the penalty is due and to
Click the appropriate link above to view the tax rates that apply to the calculate the penalty. This form is available on our website at tax
year reported on this return. Find and enter the rate listed for the ohio.gov.
school district number reported on this return.
Procedure for Preparer’s Name
Line 4: If you file your return after the unextended due date and The Ohio Department of Taxation follows IRS Notice 2004-54, which
you paid and/or will pay any tax after the unextended due date, you provides for alternative preparer signature procedures for federal
owe interest unless the refund, if any, shown on line 8 is greater income tax paper returns that paid preparers prepare on behalf of
than any tax you paid after the unextended due date. Interest is due their clients. See Ohio Revised Code sections 5703.262(B) and
on late-paid tax even if the IRS has granted you a filing extension. 5747.08(F).
For a listing of each year’s interest rate, visit our Website at tax. Exception: The paid preparer should print his/her name on the form
ohio.gov and click on “Professionals” and then click on “Interest if the taxpayer checks the box authorizing the preparer to discuss
Rates.” Interest is due on all tax that you paid and/or will pay after this return with the Department.
the unextended due date.

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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                                                                       Ohio SD 40EP

  Include the voucher below with your payment  for your school district estate income 
  tax return (Ohio SD 100E).

  Important

  • Make payment payable to: School District Income Tax
  •  Do not send cash.
  • Do not use this voucher to make a payment for an original school district income 
    tax return (Ohio SD 100). Use Ohio SD 40P.
  • Do not use this voucher to make a payment for an amended school district income 
    tax return (Ohio SD 100). Use Ohio SD 40XP.
  • Do not use this voucher to make a payment for an Ohio income tax return (Ohio 
    IT 1040). Use Ohio IT 40P for an original Ohio income tax return (Ohio IT 1040). Use 
    Ohio IT 40XP for an amended Ohio income tax return (Ohio IT 1040).

                                                                       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.

       ESTATE PAYMENT

 Cut on the dotted lines. Use only black ink.
               Rev. 07/08/20                                                Taxable Year 
SD 40EP                                                                     Beginning in 
Estate School District Income Tax Payment Voucher 
• Do NOT staple or paper clip.                      • Do NOT send cash.
                                                                                                     Use UPPERCASE letters
                                                                                                 SPto print the firstthree letters of
Name of estate                                                              School district                 Decedent’s
                                                                                   number                   last name
Address

City, State, ZIP code                                                       Estate’s FEIN

                                                                            Decedent’s SSN
• Make payment payable to: School District Income Tax
• Mail to:School District Income Tax, P.O. Box 182389                       Amount of
  Columbus, OH 43218-2389                                                   Payment              $    ,              ,              0 0

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