Ohio School District Estate Income Tax Return and Instructions

School District Estate Income Tax Return and Instructions
Form SD 100E
Staple attachments here. Do not staple check.

Clear Form

SD 100E

School District Estate Income Tax Return
For period beginning

, 20

	FEIN for estate	

, and ending

, 20

10211411
.

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.
1. Ohio taxable income (Ohio IT 1041, line 3)...............................................................................................1.	
2. School district income tax rate (see instructions)......................................................................................2.
3. School district income tax (line 1 times line 2)...........................................................................................3.
4. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210)........................................4.
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
  filed returns (include income statements)..................................................................................................6.
7. Amended return only – Overpayment previously requested on original and/or amended return............. 7.
8. Line 6 minus line 7.....................................................................................................................................8.

00
%
00
00
00
00
00
00

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.
10. Interest due on late payment of tax.........................................................................................................10.
11. TOTAL AMOUNT DUE (line 9 plus line 10). Include the Ohio Universal Payment
Coupon (OUPC) and make check payable to “School District Income Tax”...............AMOUNT DUE 11.
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.

Fiduciary’s signature	

Date	

Phone Number

Preparer’s printed name	

PTIN	

Phone number

00
00
00
00

Mail to:
Ohio Department of Taxation
Attn: School District Income Tax
P.O. Box 183050
Columbus, OH 43218-3050

Check here to authorize your preparer to discuss this return with the Department.
SD 100E – page 1 of 1

SD 100E

General Information for the SD 100E
Which Estates Are Required to File an SD 100E?
An estate is required to file the SD 100E if all of the following are true:
●	 The decedent was a resident of a traditional income tax base
school district at the time of death;
●	 The estate has Ohio taxable income (Ohio IT 1041, line 3); AND
●	 Based on that income, the estate has a school district income tax
liability (SD 100E, line 3).

originally filed return. An amended return can result in either a tax
due or a refund based on the changes. Under certain circumstances,
an amended return may be required.

Note: Estates in earned income tax base districts do not have to
file and pay school district income tax.

If the IRS makes changes to the estate’s federal return, either based
on an audit or an amended return, and those changes affect the
SD 100E, the fiduciary is required to file an amended return. The
IRS notifies the Department of these changes.

For a list of taxing school districts, and their applicable tax rates,
click the applicable link for the estate’s tax year:
2018 school district tax rates	

2021 school district tax rates

2019 school district tax rates	

2022 school district tax rates

2020 school district tax rates	

2023 school district tax rates

To amend the SD 100E, file a new return, reflecting all proposed
changes, and indicate that it is amended by checking the box at
the top of the return.

Caution: Your amended Ohio IT 1040 and/or SD 100 must be filed
no later than 90 days after the IRS completes its review of your
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
or a denial of your refund claim.

See R.C. 5747.08.

See R.C. 5747.10.

When Is The SD 100E Due?	
The fiduciary generally must file the SD 100E  by April 15th. The
return must be filed by this date even if the estate is unable to pay
the tax due.

What Information Must a Preparer Provide?
A tax return preparer must provide his/her printed name and
Preparer Tax Identification Number (PTIN) on all returns. The
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,
its due date for filing the SD 100E is the same as its federal due
date. Check the box indicating the estate is a federal extension filer
and include a copy of the IRS extension or IRS acknowledgment,
and/or the extension confirmation number.
An extension of time to file does not extend the time for
payment of the tax due. The estate must make extension payments
by April 15 on the OUPC. Interest will accrue on any tax not paid by
the unextended due date, and penalties may also apply.
Note: If the due date is a weekend or holiday, then the return and
payment are due on the next business day.
See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05.
How Do I Amend the SD 100E?
An estate can file an amended SD 100E to report changes to the

Can the Tax Preparer Contact the Department About the SD
100E?
The fiduciary may check the box below the tax preparer’s name  to
authorize the preparer to:
●	 Contact the Department about the status of the return, payments,
or refund;
●	 Provide the Department with information missing from the return;
AND
●	 Respond to inquiries or notices from the Department related to
the return.
The fiduciary may also complete form TBOR 1, Declaration of
Tax Representative available at tax.ohio.gov/forms. This form
authorizes a tax representative to represent the estate in any matter
before the Department.
See R.C. 5747.08(J).

SD 100E Line Instructions
Line 4: Generally, if the decedent was a wage earner and had
Ohio school district withholding, the estate will not owe an interest
penalty. If the decedent had non-wage income or no Ohio school
district withholding, use Ohio IT/SD 2210 to determine if an interest
penalty is due. See R.C. 5747.09(D) and (E).
Line 6: Enter the following amounts:
●	 School district tax withheld as reported on the decedent’s income
statements (W-2, 1099); AND
●	 Estimated and extension payments made with an OUPC.

Line 7: When filing an amended return, enter the amount reported
on line 12 of the previously filed return(s).
Line 10: Interest is due from the unextended due date until the
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
payment due date. For applicable interest rates, see tax.ohio.gov/
interest. See also R.C. 5747.08(G).

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.