- 2 -
|
SD 100E
General Information for the SD 100E
Which Estates Are Required to File an SD 100E? originally filed return. An amended return can result in either a tax
An estate is required to file the SD 100E if all of the following are true: due or a refund based on the changes. Under certain circumstances,
● The decedent was a resident of a traditional income tax base an amended return may be required.
school district at the time of death;
● The estate has Ohio taxable income (Ohio IT 1041, line 3); AND To amend the SD 100E, file a new return, reflecting all proposed
● Based on that income, the estate has a school district income tax changes, and indicate that it is amended by checking the box at
liability (SD 100E, line 3). the top of the return.
Note: Estates in earned income tax base districts do not have to If the IRS makes changes to the estate’s federal return, either based
file and pay school district income tax. on an audit or an amended return, and those changes affect the
SD 100E, the fiduciary is required to file an amended return. The
For a list of taxing school districts, and their applicable tax rates, IRS notifies the Department of these changes.
click the applicable link for the estate’s tax year:
Caution: Your amended Ohio IT 1040 and/or SD 100 must be filed
2017 school district tax rates 2020 school district tax rates no later than 90 days after the IRS completes its review of your
2018 school district tax rates 2021 school district tax rates 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
2019 school district tax rates 2022 school district tax rates or a denial of your refund claim.
See R.C. 5747.08. See R.C. 5747.10.
When Is The SD 100E Due? What Information Must a Preparer Provide?
The fiduciary generally must file the SD 100E by April 15th. The A tax return preparer must provide his/her printed name and
return must be filed by this date even if the estate is unable to pay Preparer Tax Identification Number (PTIN) on all returns. The
the tax due. 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, Can the Tax Preparer Contact the Department About the SD
its due date for filing the SD 100E is the same as its federal due 100E?
date. Check the box indicating the estate is a federal extension filer The fiduciary may check the box below the tax preparer’s name to
and include a copy of the IRS extension or IRS acknowledgment, authorize the preparer to:
and/or the extension confirmation number. ● Contact the Department about the status of the return, payments,
An extension of time to file does not extend the time for or refund;
payment of the tax due. The estate must make extension payments ● Provide the Department with information missing from the return;
by April 15 on the SD 40P. Interest will accrue on any tax not paid AND
by the unextended due date, and penalties may also apply. ● Respond to inquiries or notices from the Department related to
the return.
Note: If the due date is a weekend or holiday, then the return and
payment are due on the next business day. The fiduciary may also complete form TBOR 1, Declaration of
Tax Representative available at tax.ohio.gov/forms. This form
See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05. authorizes a tax representative to represent the estate in any matter
before the Department.
How Do I Amend the SD 100E?
An estate can file an amended SD 100E to report changes to the See R.C. 5747.08(J).
SD 100E Line Instructions
Line 4: Generally, if the decedent was a wage earner and had Line 7: When filing an amended return, enter the amount reported
Ohio school district withholding, the estate will not owe an interest on line 12 of the previously filed return(s).
penalty. If the decedent had non-wage income or no Ohio school
district withholding, use Ohio IT/SD 2210 to determine if an interest Line 10: Interest is due from the unextended due date until the
penalty is due. See R.C. 5747.09(D) and (E). 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
Line 6: Enter the following amounts: payment due date. For applicable interest rates, see tax.ohio.gov/
● School district tax withheld as reported on the decedent’s income interest. See also R.C. 5747.08(G).
statements (W-2, 1099);
● Estimated payments made with an Ohio SD 100ES; AND
● Extension payments made with an Ohio SD 40P.
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.
- 2 -
|