After creating an Ohio SD-100 school district tax return, you may receive the following warning:
Since the School District Tax Rate is zero, the SD-100 will not be sent electronically
with the OH-1040, nor will it view or print.
This warning is shown when the school district entered in the return has a tax rate of zero. TaxSlayer Pro does not and should not produce the Ohio SD-100 for a non-taxing school district. The State of Ohio states that this form will not be accepted in this situation nor processed.
In this scenario, double-check the Ohio local and school district information on the W-2:
- Is the code for a city tax with a similar or same name as a non-taxing school district?
- Is the code for a RITA district, indicated by an R in front of the 4 digit code?
The State of Ohio states that if the employer withheld tax for a non-taxing school district, the taxpayer needs to go to the employer to correct this. The employer would not have been able to remit the tax withheld when it filed taxes withheld to the state, as the non-taxing school district wouldn’t have been an option for them when remitting.
Note: TaxSlayer Pro is aware that occasionally an employer will mistakenly withhold tax for a nontaxing school district. State of Ohio filing rules prohibit TaxSlayer Pro from producing Form SD-100 for a nontaxing school district.
Additional Information:
OH: IT 1040 & SD 100 Instructions (2023)
OH: Individual and School District Income Tax Instructions
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.