Does Ohio’s school district income tax apply to estates?
The school district income tax applies to every estate whose decedent at the time of death was domiciled in a school district that imposes the school district income tax, other than an “earned income only” school district (see FAQ #12). The return is filed on form SD 100E (this form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782). To find out which school districts in Ohio impose the school district income tax, and whether the tax is the traditional or “earned income only” type, click on the following letter that shows the rates and types of school district income tax in effect as of Jan. 1, 2010. School districts with an income tax in effect during 2009 are shown in this letter. Estates liable for school district income tax must also make estimated payments of the tax (use Ohio voucher form SD 100E ES; this form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782).
The school district income tax applies to every estate whose decedent at the time of death was domiciled in a school district that imposes the school district income tax, other than an “earned income only” school district (see FAQ #12). The return is filed on form SD 100E (this form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782). To find out which school districts in Ohio impose the school district income tax, and whether the tax is the traditional or “earned income only” type, click on the following letter that shows the rates and types of school district income tax in effect as of Jan. 1, 2009. School districts with an income tax in effect during 2008 are shown in this letter. Estates liable for school district income tax must also make estimated payments of the tax (use Ohio voucher form SD 100E-ES; this form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782).
