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Ohio Free Printable  for 2024 Ohio School District Estimated Income Tax Payment Voucher for Individuals

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Form SD 100ES is obsolete, and is no longer supported by the Ohio Department of Revenue.

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School District Estimated Income Tax Payment Voucher for Individuals
Form SD 100ES

Ohio Universal Payment Coupon (SD ES) Include the coupon below with your 2024 Ohio school district income tax estimated payment. Important • Make payment payable to: School District Income Tax • Include the tax year, “SD 100”, the last four digits of your SSN, and the school district number on the “Memo” line of your payment. • Do not send cash. • Do not use this coupon to make a payment for an individual income tax return. Electronic Payment Options You can make your payment electronically even if you file by paper. To pay by electronic check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone. 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.  Cut on the dotted lines. Use only black ink. Ohio Universal Payment Coupon (OUPC) School District Income Tax ID Type 01 M.I. 2024 441 55 Using UPPERCASE letters, print the first three letters of the taxpayer’s last name. Last name  First name Coupon Type School district number Tax Year Address City, State, ZIP code Note: Pay online at tax.ohio.gov/pay Make payment payable to: School District Income Tax Mail to: Ohio Department of Taxation, P.O. Box 182389, Columbus, OH 43218-2389 Taxpayer’s SSN Amount of Payment 222 $ , , 00 2024 School District Estimated Income Tax Worksheet (DO NOT FILE) 1. Expected 2024 school district income tax base (see “School District Income Tax Base” below)...............1. 2. School district tax rate (see pages 2-4)......................................................................................................2. 3. Multiply line 1 by line 2...............................................................................................................................3. 4. If you or your spouse (if filing jointly) will be age 65 or older during 2024, enter $50.................................4. 5. Estimated 2024 school district income tax liability. Line 3 minus line 4......................................................5. 6. School district income tax liability from your 2023 SD 100, line 8..............................................................6. 7. Multiply line 5 by 90% (.90)........................................................................................................................7. 8. Enter the lesser of line 6 or line 7 (If you did not file a 2023 SD 100, enter the amount from line 7)..........8. 9. 2023 credit carryforward and expected 2024 school district income tax withholding.......................................9. 0. Estimated required installment. Line 8 minus line 9.................................................................................10. 1 11. Your quarterly estimated payment. Multiply line 10 by 25% (.25)........................................................11. 2024 School District Estimated Income Tax Instructions Do I Have To Make Estimated Payments? If your income is subject to school district withholding, you generally do not need to make estimated payments. You should make estimated payments for tax year 2024 if your estimated school district tax liability (total tax minus total credits) less school district withholding is more than $500. Depending on the district’s tax base, individuals generally must make estimated payments if they are: If you do not make the required estimated payments, you may be subject to an interest penalty for underpayment of estimated taxes. See form IT/SD 2210.  Employees What Are My Payment Options? Once you have calculated your estimated payments, you must pay them quarterly through any of the following methods:  Retirees pensions; For more information, see the “Income - Estimated Income/School District Taxes and the 2210 Interest Penalty” topic at tax.ohio.gov/ faq-IncomeEstimated. who are under-withheld by their employers; without school district tax withholding from their  Pass-through  Individuals entity investors or sole proprietors; AND/OR with large amounts of investment income.  By Electronic Check - Pay by electronic check using the Department’s OH|TAX eServices at tax.ohio.gov/pay. There is no fee for using this payment method. Estimated payments are due as follows: Credit or Debit Card - Pay by credit or debit card using the Department’s OH|TAX eServices at tax.ohio.gov/pay. These payments are processed by ACI Payments, Inc. There is a convenience fee equal to 2.65% of your payment or $1, whichever is greater. The state of Ohio does not receive any of this fee.  By 1st quarter - April 15, 2024 2nd quarter - June 17, 2024 3rd quarter - Sept. 16, 2024 4th quarter - Jan. 15, 2025 Use the Ohio Universal Payment Coupon (OUPC) to make estimated school district income tax payments. Married taxpayers unsure of their filing status for 2024 should make separate estimated payments based on their individual estimated school district tax liabilities. Estimated payments will only be applied to the return associated with the Social Security number listed on the OUPC. Payments will not be split between you and your spouse if you combine your tax liabilities, but file separately. Mail - Send a check or money order with the OUPC. Make the payment payable to “School District Income Tax.”  By School District Income Tax Base Taxing school districts use one of the following two tax bases: The traditional tax base uses modified adjusted gross income less exemptions to calculate the tax base. Refer to lines 1-5 of the 2023 SD 100 to assist you in estimating this tax base. Note: Special rules regarding estimated payments apply to certain taxpayers with farming and/or fishing income. See Adm. Code 5703-7-04. The earned income tax base uses “earned income” to calculate the tax base. Refer to lines 30-36 of the 2023 SD 100 to assist you in estimating this tax base. -1- 10211411 School Districts With an Income Tax for 2024 Bold indicates a newly enacted rate, a rate change for 2024 or a change in the tax type SD# School District Name (and Counties) Rate Percent SD# Earned Income Only Tax Base School Districts 0501 Alexander LSD (Athens, Meigs, .0100 School District Name (and Counties) Rate Percent Earned Income Only Tax Base School Districts 1% Vinton) 4508 North Fork LSD (Licking, Knox) .0100 1% 1203 Northeastern LSD (Clark, Champaign) .0100 1% 2301 Amanda-Clearcreek LSD (Fairfield) .0200 2% 4509 Northridge LSD (Licking, Delaware, Knox) .0050 ½% 0502 Athens CSD (Athens) .0100 1% 7612 Northwest LSD (Stark, Summit, Wayne) .0100 1% 2801 Berkshire LSD (Geauga) .0100 1% 1204 Northwestern LSD (Clark, Champaign) .0100 1% 2302 Berne Union LSD (Fairfield, Hocking) .0200 2% 8706 Northwood LSD (Wood) .0025 ¼% 5501 Bethel LSD (Miami) .0075 ¾% 7711 Norton CSD (Summit) .0050 ½% 1401 Blanchester LSD (Clinton, Brown, .0100 1% 8504 Norwayne LSD (Wayne, Medina) .0075 ¾% Clermont, Warren) 5103 Pleasant LSD (Marion) .0100 1% 1¼% 5104 Ridgedale LSD (Marion, Crawford, .0100 1% 5901 Cardington-Lincoln LSD (Morrow, Marion) .0075 ¾% 5401 Celina CSD (Mercer) .0100 1% 5105 River Valley LSD (Marion, Morrow) .0100 1% 8501 Chippewa LSD (Wayne) .0100 1% 4604 Riverside LSD (Logan, Shelby) .0150 1½% 6501 Circleville CSD (Pickaway) .0075 ¾% 0908 Ross LSD (Butler) .0125 1¼% 7001 Clear Fork Valley LSD (Richland, Knox) .0100 1% 5008 Sebring LSD (Mahoning) .0100 1% 1402 Clinton-Massie LSD (Clinton, Greene, .0050 ½% 7508 Sidney CSD (Shelby, Logan) .0075 ¾% 3118 Southwest LSD (Hamilton, Butler) .0075 ¾% 5204 Cloverleaf LSD (Medina) .0100 1% 0604 St Mary’s CSD (Auglaize) .0100 1% 7201 Clyde-Green Springs EVSD (Sandusky, .0150 1½% 6503 Teays Valley LSD (Pickaway, Fairfield, .0150 1½% .0100 1% 7502 Botkins LSD (Shelby, Auglaize) .0125 Warren) Seneca) Wyandot) Franklin) 1704 Crestline EVSD (Crawford, Richland) .0025 ¼% 6806 Tri-County North LSD (Preble, Darke, 1505 East Palestine CSD (Columbiana) .0050 ½% Montgomery) 8702 Eastwood LSD (Wood) .0100 1% 8509 Triway LSD (Wayne, Holmes) .0100 1% 8603 Edon-Northwest LSD (Williams) .0100 1% 5509 Troy CSD (Miami) .0150 1½% 5101 Elgin LSD (Marion, Delaware, Hardin) .0075 ¾% 2308 Walnut Township LSD (Fairfield) .0175 1¾% 0404 Geneva Area CSD (Ashtabula) .0125 1¼% 2402 Washington Court House CSD (Fayette) .0100 1% 7203 Gibsonburg EVSD (Sandusky, Wood) .0100 1% 2607 Wauseon EVSD (Fulton) .0175 1¾ 8503 Green LSD (Wayne) .0050 ½% 3907 Willard CSD (Huron, Crawford) .0075 ¾% 3603 Greenfield EVSD (Highland, Fayette, Ross) .0125 1¼% 7107 Zane Trace LSD (Ross) .0075 ¾% 0302 Hillsdale LSD (Ashland, Wayne) .0125 1¼% 7403 Hopewell-Loudon LSD (Seneca) .0050 ½% 7506 Jackson Center LSD (Shelby, Auglaize, .0150 1½% Logan) 6704 James A Garfield LSD (Portage) .0150 1½% 4901 Jefferson LSD (Madison) .0100 1% 4902 Jonathan Alder LSD (Madison, Franklin, .0125 1¼% Union) 2305 Lancaster CSD (Fairfield) .0150 1½% 6502 Logan Elm LSD (Pickaway, Hocking) .0100 1% 4904 Madison Plains LSD (Madison, Fayette, .0125 1¼% Franklin) 5403 Marion LSD (Mercer, Auglaize, Darke) .0050 ½% 5504 Miami East LSD (Miami, Champaign) .0175 1¾% 5505 Milton-Union EVSD (Miami) .0125 1¼% 3902 Monroeville LSD (Huron, Erie) .0150 1½% 8605 Montpelier EVSD (Williams) .0125 1¼% 8705 North Baltimore LSD (Wood, Hancock) .0125 1¼% -2- School Districts With an Income Tax for 2024 Bold indicates a newly enacted rate, a rate change for 2024 or a change in the tax type SD# School District Name (and Counties) Rate Percent SD# Traditional Tax Base School Districts School District Name (and Counties) Rate Percent Traditional Tax Base School Districts 3301 Ada EVSD (Hancock, Hardin) .0150 1½% 2903 Fairborn CSD (Greene, Clark, Montgomery) .0050 ½% 7501 Anna LSD (Shelby) .0150 1½% 2304 Fairfield Union LSD (Fairfield, Hocking, .0200 2% 1901 Ansonia LSD (Darke) .0175 1¾% Perry) 6301 Antwerp LSD (Paulding) .0150 1½% 7503 Fairlawn LSD (Shelby) .0075 ¾% 3201 Arcadia LSD (Hancock, Seneca) .0100 1% 2603 Fayette LSD (Fulton) .0100 1% 1902 Arcanum-Butler LSD (Darke) .0150 1½% 7504 Fort Loramie LSD (Shelby, Darke) .0150 1½% 3202 Arlington LSD (Hancock) .0175 1¾% 5406 Fort Recovery LSD (Mercer, Darke) .0150 1½% 2001 Ayersville LSD (Defiance) .0100 1% 1903 Franklin Monroe LSD (Darke, Miami) .0075 ¾% 3901 Bellevue CSD (Erie, Huron, Sandusky, .0050 ½% 7202 Fremont CSD (Sandusky) .0125 1¼% 1305 Goshen LSD (Clermont, Warren) .0100 1% Seneca) 2501 Bexley CSD (Franklin) .0075 ¾% 4501 Granville EVSD (Licking) .0075 ¾% 2101 Big Walnut LSD (Delaware) .0075 ¾% 2904 Greeneview LSD (Greene, Clinton, Fayette) .0100 1% ½% 2303 Bloom-Carroll LSD (Fairfield) .0125 1¼% 1904 Greenville CSD (Darke) 0203 Bluffton EVSD (Allen, Hancock) .0050 ½% 3302 Hardin Northern LSD (Hardin, Hancock) .0175 1¾% .0050 8701 Bowling Green CSD (Henry, Wood) .0050 ½% 7505 Hardin-Houston LSD (Shelby) .0075 ¾% 5502 Bradford EVSD (Darke, Miami, Shelby) .0175 1¾% 2004 Hicksville EVSD (Defiance) .0150 1½% 8601 Bryan CSD (Williams) .0100 1% 5902 Highland LSD (Morrow, Delaware) .0050 ½% 1½% 3604 Hillsboro CSD (Highland) .0100 1% 3501 Holgate LSD (Henry) .0150 1½% 6903 Jennings LSD (Putnam) .0075 ¾% 1701 Buckeye Central LSD (Crawford, Huron, .0150 Richland, Seneca) 2102 Buckeye Valley LSD (Delaware, Marion, .0100 1% Morrow, Union) 4503 Johnstown-Monroe LSD (Delaware, Licking) .0100 1% 2502 Canal Winchester LSD (Franklin, Fairfield) .0075 ¾% 6904 Kalida LSD (Putnam) .0100 1% 8801 Carey EVSD (Wyandot, Seneca) .0100 1% 3303 Kenton CSD (Hardin, Wyandot) .0100 1% 8301 Carlisle LSD (Warren, Montgomery) .0100 1% 7204 Lakota LSD (Sandusky, Seneca, Wood) .0150 2902 Cedar Cliff LSD (Greene, Clark) .0125 1½% 1¼% 6905 Leipsic LSD (Putnam) .0075 ¾% 4201 Centerburg LSD (Knox, Delaware, Licking) .0075 ¾% 3502 Liberty Center LSD (Henry, Fulton) .0175 1¾% 2002 Central LSD (Defiance, Williams) 1¼% 2306 Liberty Union-Thurston LSD (Fairfield) .0175 1¾% 1% 3205 Liberty-Benton LSD (Hancock) .0075 ¾% .0125 1303 Clermont-Northeastern LSD (Clermont, .0100 Brown) 5402 Coldwater EVSD (Mercer) .0050 1703 Colonel Crawford LSD (Crawford) .0125 1502 Columbiana EVSD (Columbiana, Mahoning) .0100 4506 Licking Valley LSD (Licking, Muskingum) .0100 1% ½% 4903 London CSD (Madison) 1% .0100 1¼% 0303 Loudonville-Perrysville EVSD (Ashland, .0125 1% 1¼% Holmes, Knox, Richland) 6901 Columbus Grove LSD (Putnam, Allen) .0100 1% 0905 Madison LSD (Butler) 6902 Continental LSD (Putnam) .0100 1% 3206 McComb LSD (Hancock, Putnam, Wood) .0150 1½% 3203 Cory-Rawson LSD (Hancock) .0175 1¾% 1102 Mechanicsburg EVSD (Champaign, .0150 1½% 5503 Covington EVSD (Miami) .0200 2% Madison) 1503 Crestview LSD (Columbiana) .0100 1% 8604 Millcreek-West Unity LSD (Williams) .0100 1% 8101 Crestview LSD (Van Wert) .0100 1% 6906 Miller City-New Cleveland LSD (Putnam) .0125 1¼% 8502 Dalton LSD (Wayne) .0075 ¾% 0601 Minster LSD (Auglaize, Darke, Mercer, .0100 1% 4202 Danville LSD (Knox, Holmes) .0150 1½% Shelby) 2003 Defiance CSD (Defiance, Paulding) .0050 ½% 1905 Mississinawa Valley LSD (Darke) 0204 Delphos CSD (Allen, Van Wert) .0050 ½% 8802 Mohawk LSD (Crawford, Seneca, Wyandot) .0100 1% 6803 Eaton CSD (Preble) .0150 1½% 5903 Mount Gilead EVSD (Morrow) .0150 1½% 8602 Edgerton LSD (Williams, Defiance) .0100 1% 6802 National Trail LSD (Preble, Darke) .0175 1¾% .0100 1% .0125 1¼% 8703 Elmwood LSD (Wood, Hancock) .0125 1¼% 0602 New Bremen LSD (Auglaize, Mercer, 2602 Evergreen LSD (Fulton, Lucas) .0150 1½% Shelby) 8001 Fairbanks LSD (Union, Madison) .0100 1% 0603 New Knoxville LSD (Auglaize, Shelby) -3- .0050 .0175 ½% 1¾% School Districts With an Income Tax for 2024 Bold indicates a newly enacted rate, a rate change for 2024 or a change in the tax type SD# School District Name (and Counties) Rate Percent SD# Traditional Base School Districts 5708 New Lebanon LSD (Montgomery) .0125 School District Name (and Counties) Rate Percent Traditional Base School Districts 1¼% 7106 Union-Scioto LSD (Ross) .0050 ½% 3903 New London LSD (Huron, Ashland, Lorain) .0100 1% 1510 United LSD (Columbiana) .0050 ½% 0907 New Miami LSD (Butler) .0100 1% 8803 Upper Sandusky EVSD (Crawford, .0125 1¼% 7404 New Riegel LSD (Seneca) .0150 1½% 4507 Newark CSD (Licking) .0100 1% 3306 Upper Scioto Valley LSD (Auglaize, .0050 ½% 5506 Newton LSD (Darke, Miami) .0175 1¾% 8003 North Union LSD (Union, Delaware) Marion, Wyandot) Hardin, Logan) .0100 1% 5713 Valley View LSD (Montgomery, Preble) .0175 1¾% 5904 Northmor LSD (Morrow, Marion, Richland) .0100 1% 3207 Van Buren LSD (Hancock) .0100 1% 8505 Northwestern LSD (Wayne, Ashland) .0125 1¼% 8104 Van Wert CSD (Van Wert) .0100 1% 3904 Norwalk CSD (Huron) .0050 ½% 3208 Vanlue LSD (Hancock, Seneca, Wyandot) .0100 1% 4712 Oberlin CSD (Lorain) .0200 2% 1907 Versailles EVSD (Darke, Shelby) .0100 1% 7405 Old Fort LSD (Seneca, Sandusky) .0100 1% 0605 Wapakoneta CSD (Auglaize) .0075 ¾% 8707 Otsego LSD (Wood, Henry, Lucas) .0100 1% 6303 Wayne Trace LSD (Paulding, Putnam, .0125 1¼% 6907 Ottawa-Glandorf LSD (Putnam) .0150 1½% 6908 Ottoville LSD (Putnam, Paulding) .0075 ¾% 0606 Waynesfield-Goshen LSD (Allen, .0100 1% 6909 Pandora-Gilboa LSD (Putnam, Allen) .0175 1¾% 5405 Parkway LSD (Mercer, Auglaize, Van Wert) .0100 1% 4715 Wellington EVSD (Lorain, Huron) .0100 1% 3504 Patrick Henry LSD (Henry, Putnam, Wood) .0175 1¾% 1105 West Liberty-Salem LSD (Champaign, .0175 1¾% 6302 Paulding EVSD (Paulding, Putnam) .0100 1% 8708 Perrysburg EVSD (Wood) .0050 ½% 3906 Western Reserve LSD (Huron, Erie) .0125 1¼% .0125 Van Wert) Auglaize, Logan) Logan) 2604 Pettisville LSD (Fulton, Henry) .0100 1% 3122 Wyoming CSD (Hamilton) 2307 Pickerington LSD (Fairfield, Franklin) .0100 1% 2906 Xenia Community CSD (Greene, Warren) .0050 ½% 2605 Pike-Delta-York LSD (Fulton) .0100 1% 2907 Yellow Springs EVSD (Greene, Clark) .0200 2% 5507 Piqua CSD (Miami) .0125 1¼% 7007 Plymouth-Shiloh LSD (Crawford, Huron, .0100 1% Richland) 6804 Preble Shawnee LSD (Butler, .0175 2509 Reynoldsburg CSD (Franklin, Fairfield, .0050 1¾% Montgomery, Preble) ½% Licking) 3304 Ridgemont LSD (Hardin, Logan) .0175 3305 Riverdale LSD (Hancock, Hardin, Wyandot) .0100 1¾% 1% 7507 Russia LSD (Shelby, Darke) .0075 ¾% 7406 Seneca East LSD (Huron, Seneca) .0100 1% 7008 Shelby CSD (Richland) .0100 1% 3905 South Central LSD (Huron, Richland) .0125 1¼% 1205 Southeastern LSD (Clark, Greene) .0100 1% 4510 Southwest Licking LSD (Licking, Fairfield) .0075 ¾% 0209 Spencerville LSD (Allen, Auglaize, .0100 1% 5010 Springfield LSD (Mahoning) .0100 1% 8607 Stryker LSD (Williams) .0150 1½% 2606 Swanton LSD (Fulton, Lucas) .0075 ¾% 0909 Talawanda CSD (Butler, Preble) .0100 1% 1103 Triad LSD (Champaign, Logan, Union) .0150 1½% 1906 Tri-Village LSD (Darke) .0150 1½% 6805 Twin Valley Community LSD (Preble) .0150 1½% Van Wert) -4- 1¼%
Extracted from PDF file 2024-ohio-form-sd-100es.pdf, last modified December 2023

More about the Ohio Form SD 100ES Individual Income Tax Estimated TY 2024

Commencing 5th September, 2023, the Department of Taxation is introducing the latest Ohio Universal Payment Coupon (OUPC), which will be applicable instead of the Form SD ES and will be used for the following years.

We last updated the School District Estimated Income Tax Payment Voucher for Individuals in April 2024, so this is the latest version of Form SD 100ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form SD 100ES directly from TaxFormFinder. You can print other Ohio tax forms here.


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Other Ohio Individual Income Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Individual Tax Instructions Individual Income Tax Instruction Booklet
Income Tax Instructions Income Tax Instruction Booklet
Form IT 1040 Ohio Individual Income Tax Return Bundle
Form IT 1040ES Income Tax Estimated Payment Vouchers and Instructions
Form IT 1040EZ Ohio Individual Income Tax EZ Return

Download all OH tax forms View all 83 Ohio Income Tax Forms


Form Sources:

Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form SD 100ES from the Department of Taxation in April 2024.

Show Sources >

Form SD 100ES is an Ohio Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Ohio Form SD 100ES

We have a total of twelve past-year versions of Form SD 100ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form SD 100ES

sdit_sd100ees

2019 Form SD 100ES

0_2019_Ohio_SD 100ES_Cover_080818.indd

2016 Form SD 100ES

SDIT_SD100ES_Arrow_Final_2016_121615.indd

2015 Form SD 100ES

SDIT_SD100ES_Arrow_Final_2015_121614.indd

School District Estimated Income Tax Payment Voucher for Individuals 2014 Form SD 100ES

SDIT_SD100ES_Arrow_Final_2014_FI_112113.indd

School District Estimated Income Tax Payment Voucher for Individuals 2013 Form SD 100ES

SDIT_SD100ES_Arrow_Final_2012_FI_122711.indd

2012 Form SD 100ES

SDIT_SD100ES_Arrow_Final_2012_FI_122711.indd

2011 Form SD 100ES

SDIT_SD100ES_Arrow_Final_2011_FI_011910.indd


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While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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