change your filing status (see Change in Filing Status at
Earned income only tax base school district You must start with 1B below
Mail to:
report IRS changes that affected the number of exemptions
SCHEDULE A Traditional Tax Base School District Amounts
SCHEDULE B Earned Income Tax Base School District Amounts
Traditional tax base school district You must start with 1A below
$50 per return)
(1) Attach a copy of your amended federal income tax return
(2) Attach either a copy of the federal refund check or a copy of
(Complete and attach Explanation
(IRS form 1040X) and
1 00 1 00
1 A Traditional tax base school district filer Complete Schedule A on
1 Generally you can claim a refund within four years from the date
1 Use Ohio form SD 100X for the following:
10 00
10 Total of lines 7 through 9
11 00
11 Overpayment shown on original return on previously filed amended returns and on previously
12 00
12 Line 10 minus line 11
13 00
13 If line 12 is less than line 6 (as amended) subtract line 12 from line 6 and enter the amount owed
14 00
14 If line 12 is greater than line 6 (as amended) subtract line 6 from line 12 Enter the amount of your
15 Enter on this line your Ohio taxable income reported on line 5 of Ohio form IT 1040EZ
16 Small business investor income deduction add back (see page SD 5 in the 1040
17 Total traditional tax base school district income (add lines 15 and 16)
18 The amount of traditional tax base school district income if any you earned while
19 School district taxable income (line 17 minus line 18; enter 0 if less than zero) Enter
1974 requires us to inform you that providing us with your Social Security number is mandatory
2 00 2 00
2 If your school district amended return shows a refund on account
2 School district tax rate % times line 1
2 You can file Ohio school district form SD 100X only after you
20 Wages and other compensation described on page SD 6 of the IT 1040 instructions 20
21 Net earnings from self employment described on page SD 6 of the instructions
22 Depreciation expense adjustment if any described on page SD 6 of the instructions 22
23 School district taxable income (add lines 20 21 and 22; enter 0 if less than zero) Enter
3 00 3 00
3 Senior citizen credit (you must be 65 or older to claim this credit; limit
3 You must complete all of the information requested on the front
4 00 4 00
4 If your amended school district income tax return shows a refund
4 School district tax less credit (line 2 minus line 3)
5 00 5 00
5 If you file your return after the unextended due date and if you
5 Interest penalty (attach Ohio form IT/SD 2210)
6 00 6 00
6 Total due before withholding and payments (add lines 4 and 5)
7 00 7 00
7 School district income tax withheld
8 00 8 00
8 School district estimated tax SD 40P payments and previous year's
9 00 9 00
9 Amounts previously paid
A Enter the school district number from your original Ohio form IT
Additional explanation (attach additional sheet(s) if necessary):
always have at least 60 days from the date the IRS agreed to the
Amend next year's return (if already filed) to show the reduction
Amount paid with original filing did not equal amount reported
amount shown on line 7 as amended is greater than the withholding
amount you reported on your originally fi led return
Amounts you claimed as an overpayment credit to the following
and belief it is true correct and complete Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge
and include form IT NOL Net Operating Loss Carryback
and school district number shown on the front of this form
and we will return it to you
AND/OR
As Amended
As Filed
as paid with the return
B Earned income only tax base school district fi ler Complete
B To calculate the amounts you will show in the "as amended"
Because we require you to provide us with a Social Security number the Federal Privacy Act of
but without taking into consideration any extension of time to file
Calendar Year
carryforward overpayment decreased
carryforward overpayment increased
Change in amount of earned income (earned income
Change in Filing Status
Check applicable box Check applicable box for spouse (only if married fi ling jointly)
City town or post office state and ZIP code
claimed; AND/OR
Columbus OH 43218 2389
column use the school district income tax instruction booklet for
Complete this schedule only if you filed a traditional tax base school district return (SD 100)
Complete this schedule only if you filed an earned income only tax base school district return (SD 100)
correct your school district tax return; AND/OR
corrected returns (even if you have not yet received the refund)
credit carryover to year whose return you are amending
Date received Code Interest
decrease to file your Ohio and school district amended income
district taxable income from the last line of Schedule B
Do you authorize your preparer to contact us regarding this return? Yes No
due on account of either (a) a change in your federal adjusted
E mail address (optional) Telephone number (optional)
Estimated and/or Ohio form SD 40P amount or previous year
even if you have not yet received the refund
Exemptions decreased (traditional tax base filers)
Exemptions increased (traditional tax base filers)
Explanation of Corrections
extra weeks to process your refund
Federal adjusted gross income decreased (see #4 in
Federal adjusted gross income increased (see #4 in
Federal Privacy Act Notice
filing jointly to married filing separately you can speed up the
Filing status changed
filing status for school district income tax purposes must be
Filing Status: (Check only one box in each column)
following:
For Department Use Only
Full year
Full year nonresident
General Information
General Instructions
gross income or (b) a change in your filing status from married
have filed an Ohio school district income tax return (Ohio form
here and on line 1 of this return 19
here and on line 1 of this return 23
Home address (number and street) County
However you only have until the date the Ohio school district tax
If a joint return spouse's first name M I Last name Spouse's SSN (only if MFJ)
if the IRS issues you a refund check due to that decrease you
If you are unable to attach this information we will require several
If you want to reduce the amount of your overpayment credit shown
If your refund is less than $1 01 no refund will be issued If you owe less than $1 01 no payment is necessary Be sure to attach the page 2
in the amount of the overpayment credit you want to apply to
Include on line 11 only the amount of the overpayment credit
Income
income from the last line of Schedule A
income tax return instructions for the year for which you re filing
income; AND/OR
instructions to identify required documentation for complete processing of the amended return
instructions) 16
Line 11 Enter on this line all of the following:
Line 7 You must attach W 2s to the back of this form only if the
Line Instructions
Make your check or money order payable to School District Income Tax AMOUNT YOU OWE
Married fi ling separately
Married filing joint return (MFJ)
married filing jointly to married fi ling separately In any event your
Net operating loss carryback (please be sure to complete
not a resident of the school district number you entered on page 1 18
Note: Be sure to complete and attach the "Reason and Explanation of Corrections" on page 2
now want applied to the next year; AND
of a decrease in your federal adjusted gross income and
of Corrections on page 2 )
of SD # above
of SD # above
of the form Otherwise we cannot process your amended return
of the overpayment of the tax For most taxpayers the four year
Ohio Amended School District
Ohio Department of TaxationP O Box 182389
Ohio form IT 1040 Schedule A additions to income
Ohio form IT 1040 Schedule A deductions from income
Ohio form IT/SD 2210 interest penalty amount decreased
Ohio form IT/SD 2210 interest penalty amount increased
Ohio public school district number(from original SD 100 return)
Ohio Revised Code sections 5703 05 5703 057 and 5747 08 authorize us to request this information
on the originally filed return for the year you must do both of the
only tax base filers)
or as Last Amended
or as Last Corrected
or IT 1040 Shade the negative sign ( ) at right if the amount is less than 0
Original Amended
owe interest
page 2 of this return and enter on this line the school district taxable
paid and/or will pay any tax after the unextended due date you
Part year resident
Payments
Penalty may be due on late filed returns and/or late paid tax
period begins on the date the school district income tax return
Please attach documentation to support any adjustments to line items Refer to page 3 of these
Please Print
Please see a discussion of interest and penalty in the individual
Preparer's name (please print) Phone number
qualifying widow(er)
Reason and Explanation of Corrections
Reason(s):
refund process if you do the following:
refund YOUR REFUND
Refund/Amount Owed
Refunds you claimed on previously filed returns for the year
report IRS changes that affected your federal adjusted gross
request a refund of tax interest and/or penalty previously paid;
Residency status changed
resident
return fi ling options)
return was due without extensions to change your filing status from
Rev 10/13
Rev 11/13
Rev 11/13 Income Tax Return for Year 2013
right)
Schedule B on page 2 of this return and enter on this line the school
School District Residency File a separate Ohio form SD 100X for each taxing school district in which you lived during the taxable year
School district withholding decreased
School district withholding increased
SD 100 is due on April 15 2010
SD 100 or any of the department s paperless or electronic tax
SD 100X
SD 100X
SD 100X Instructions for Year 2013
Senior citizen credit claimed
Shade the negative sign ( ) at right if the amount is less than 0
Single or head of household or
Special Rule
Spouse's signature (see Ohio form SD 100 instructions) Phone number
SS#Year SD# SS#Year SD#
Tax and Credits
tax returns
Taxpayer Sign Here
that you claimed on your originally filed return and that you
the IRS acceptance letter
the next year
the return year you are amending
the same as your filing status for Ohio form IT 1040
the SD 100X instructions)
Time Period in Which to File (Statute of Limitations)
to married filing jointly anytime within the statute of limitations
Under penalties of perjury I declare that I have examined this return including accompanying schedules and statements and to the best of my knowledge
was due (without extensions) For example the 2009 Ohio form
We need your Social Security number in order to administer this tax
Worksheet)
year (for the exception see "Special Rule" below)
You can change your filing status from married fi ling separately
Your amended return may not be processed until after Oct 15
Your first name M I Last name Your Social Security number
Your signature Date