PDF document

- 1 -

                                                                                        SD 100E ES Voucher 
Federal Privacy Act Notice 
Because we require you to provide us with a Social Se                                  Due the 15th day of the 
curity number, the Federal Privacy Act of 1974 requires                                 fourth, sixth and ninth 
us to inform you that providing us with your Social Secu                               months of the taxable year 
rity number is mandatory. Ohio Revised Code sections 
5703.05, 5703.057 and 5747.08 authorize us to request                                   and the 15th day of the 
this information. We need your Social Security number in                                  ﬁrst month following the 
order to administer this tax.                                                           close of the taxable year 

Note: If the due date is a weekend or holiday, then this voucher and payment are due 
on the next business day. 

                                                   ✁  Please detach here. 

SD 100E ES                                                                     Do NOT fold check or voucher. 
School District Estate Estimated                           Rev. 12/13 Taxable Year 
Income Tax Voucher #                                                                           Please use UPPERCASE letters 
                                                                                               to print the ﬁ rst three letters of... 
Name of estate                                                                 School district   Decedent’s 
                                                                               number            last name 
Name and title of ﬁduciary 

Address of ﬁduciary 
                                                                      Estate’s FEIN 
City, state, ZIP code 
                                                                             Decedent’s 
                                                                      Social Security
DO NOT STAPLE CHECK TO FORM OR ATTACH CHECK STUB.                              number 
DO NOT SEND CASH. Return this voucher with check or money 
order made payable toSchool District Income Taxand mail to Ohio       Amount of
Department of Taxation, Attn: Personal and School District Income     Payment         $        ,             ,  Q0 0 
Tax, 4485 Northland Ridge Blvd., Columbus, OH  43229-6596.

- 2 -

SD 100E ES
Ohio School District Estimated Payment Worksheet – Estates Rev. 12/13
If the estate ﬁ led a school district income tax return for the previous year and if the estate will be making this year’s
estimates based on the “last year’s tax” method, skip lines 1 through 3 and enter on line 4 below 100% of the tax
shown on line 3 of last year’s Ohio form SD 100E.
Estates are not subject to the alternative earned income only school district income tax.

1. Enter the current year’s Ohio school district taxable income .................................................. 1.

2. School district income tax rate (see pages 2 and 3) .................................................................. 2.

3. School district income tax. Multiply the Ohio taxable income on line 1 by the rate on line 2 ...... 3.
4. Multiply line 3 by 90% (or enter 100% of the tax shown on line 3 of last year’s Ohio form SD
100E) .............................................................................................................................................. 4.

5. Estimated school district income tax to be withheld. Enter the amount of school district
income tax that the decedent’s employer will withhold from the decedent’s wages this year ........ 5.

6. School district income tax overpayment from the immediately preceding year. Note: Do
not show on this line any portion of the immediately preceding year’s overpayment attributable
to that year’s tax paid after the unextended due date for ﬁling the income tax return for that year.
Treat such tax payments as a current year estimated tax payment ............................................... 6.

7. Add lines 5 and 6 .......................................................................................................................... 7.
8. Estimated school district tax due. Subtract line 7 from line 4 and enter here. This is the
estate’s estimated school district income tax liability ......................................................................8.

9. Estimated Ohio income tax due. Enter the estimated Ohio income tax liability from line 16
of the estate’s current year’s Ohio declaration of estimated income tax (Ohio form IT 1041ES)
worksheet. If the estate is not required to ﬁle Ohio estimated income tax, enter -0- on this line
and proceed to the next line ........................................................................................................... 9.

10. Add line 8 and line 9. If line 10 is LESS THAN $500 – STOP – the estate is not required to
pay the school district estimated income tax. If line 10 is $500 or more, the estate is required
to ﬁle and pay the estimated school district income tax. Complete the rest of this worksheet to
ﬁgure the correct amount of each quarterly payment ................................................................... 10.

11. Multiply the amount on line 8 by .25 and enter the result on this line. This is the
amount of each school district estimated income tax quarterly payment. Estimated income tax
payments are due on the 15th day of the fourth, sixth and ninth month of the taxable year. The
ﬁnal estimated tax payment is due on the 15th day following the last day of the taxable year..... 11.

Credit Card Payments
You can use your Discover, VISA, Master Card or American Express card to pay your estimated Ohio income taxes.
Make your credit card payments either by calling 1-800-2PAY-TAX or by visiting tax.ohio.gov and clicking on the “Make
a Payment” link and selecting the Ohio ePayment option. There is a convenience fee equal to 2.5% (or $1, whichever is
greater) for this service. This fee is paid directly to Ofﬁ cial Payments Corporation and is based on the amount of your tax
payment. Do not ﬁ le Ohio voucher SD 100E ES if you use the credit card method of payment.

Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Pri-
vacy 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.

- 1

- 3 -

                                                                                                                                                                Rev. 12/13 
                              School Districts With an Income Tax for 2014 
                     Boldface indicates a newly enacted rate, a rate change for 2014 or a change in the tax type. 

                                                Decimal	                                                                                                Decimal 
SD#  School District Name (and Counties)          Rate                   Percent      SD# 	 School District Name (and Counties)                           Rate  Percent 

        Earned Income Only Tax Base School Districts                                        Traditional Tax Base School Districts (cont’d.) 
2301  Amanda-Clearcreek LSD (Fairﬁ eld) .......   .0150                  1½%          3202  Arlington LSD (Hancock) ........................   .0125            1¼% 
0502  Athens CSD (Athens) .............................   .0100          1%           2001  Ayersville LSD (Deﬁ ance) ......................   .0100            1% 
2801  Berkshire LSD (Geauga) ........................   .0100            1%           3901  Bellevue CSD (Erie, Huron, Sandusky, 
5501  Bethel LSD (Miami) ................................   .0075        ¾%                 Seneca).................................................. .0050     ½%
7502  Botkins LSD (Auglaize, Shelby) .............   .0125               1¼%          2302  Berne-Union LSD (Fairﬁ eld, Hocking) ....  .0100                    1% 
5901 	 Cardington-Lincoln LSD (Marion,                                                7401  Bettsville LSD (Seneca) .........................   .0100           1% 
       Morrow) ................................................. .0075   ¾%           2501  Bexley CSD (Franklin) ............................   .0075          ¾% 
5401  Celina CSD (Mercer) ..............................   .0075         ¾%           2101  Big Walnut LSD (Delaware)....................   .0075               ¾% 
8501  Chippewa LSD (Wayne) .........................   .0100             1%           2303  Bloom-Carroll LSD (Fairﬁ eld) .................   .0125             1¼% 
6501  Circleville CSD (Pickaway) .....................   .0075           ¾%           0203  Bluffton EVSD (Allen, Hancock) .............   .0050                ½% 
7001  Clear Fork Valley LSD (Knox,                                                    8701  Bowling Green CSD (Henry, Wood) .......   .0050                     ½% 
       Richland) ................................................ .0100  1%           5502  Bradford EVSD (Darke, Miami, Shelby) .   .0175                      1¾% 
5204  Cloverleaf LSD (Medina) ........................   .0050           ½%           8601  Bryan CSD (Williams) ............................. .0100            1% 
7201  Clyde-Green Springs EVSD                                                        1701  Buckeye Central LSD (Crawford, Huron, 
       (Sandusky, Seneca) ............................... .0100          1%                 Richland, Seneca).................................. .0150           1½%
1704  Crestline EVSD (Crawford, Richland) ....   .0025                   ¼%           2102  Buckeye Valley LSD (Delaware, Marion, 
8702  Eastwood LSD (Wood) ...........................   .0100            1%                 Morrow, Union)....................................... .0100         1%
5101  Elgin LSD (Delaware, Hardin, Marion) ...   .0075                   ¾%           2502  Canal Winchester LSD (Fairﬁeld, 
7203  Gibsonburg EVSD (Sandusky, Wood)   .0075                           ¾%                 Franklin) ................................................. .0075   ¾%
3603  Greenﬁ	   eld EVSD (Fayette, Highland,                                          8801  Carey EVSD (Seneca, Wyandot) ...........                     .0100  1%
       Ross)...................................................... .0125 1¼%          8301  Carlisle LSD (Montgomery, Warren) .......  .0100                    1%
0302 	 Hillsdale LSD (Ashland, Wayne) .........   .0125                  1¼%          2902  Cedar Cliff LSD (Clark, Greene) .............                .0125  1¼%
7403 	 Hopewell-Loudon LSD (Seneca) ............  .0050                  ½%           4201  Centerburg LSD (Delaware, Knox, 
7506 	 Jackson Center LSD (Auglaize,                                                        Licking)................................................... .0075   ¾%
       Logan, Shelby)...................................... .0150        1½%          2002  Central LSD (Deﬁ ance, Williams) ...........  .0075                 ¾% 
4901  Jefferson LSD (Madison) ........................   .0050           ½%           1303  Clermont-Northeastern LSD (Brown, 
4902  Jonathan Alder LSD (Franklin, Madison,                                                Clermont)................................................  .0100    1% 
       Union)..................................................... .0075 ¾%           5402  Coldwater EVSD (Mercer) ......................  .0050               ½% 
2305  Lancaster CSD (Fairﬁ eld) .......................   .0150          1½%          1703  Colonel Crawford LSD (Crawford) ..........  .0125                   1¼% 
2805  Ledgemont LSD (Ashtabula, Geauga) ...   .0125                      1¼%          1502  Columbiana EVSD (Columbiana, 
6502  Logan Elm LSD (Hocking, Pickaway) .....  .0100                     1%                 Mahoning) .............................................. .0100      1%
5504  Miami East LSD (Champaign, Miami) ....        .0175                1¾%          6901  Columbus Grove LSD (Allen, Putnam) ...  .0100                       1%
5505  Milton-Union EVSD (Miami) ...................   .0125              1¼%          6902  Continental LSD (Putnam) .....................  .0100               1%
3902  Monroeville LSD (Erie, Huron) ...............   .0150              1½%          3203  Cory-Rawson LSD (Hancock) ................  .0175                   1¾%
8605  Montpelier EVSD (Williams) ...................  .0125              1¼%          5503  Covington EVSD (Miami) .....................  .0200                 2%
8705  North Baltimore LSD (Hancock,                                                   1503  Crestview LSD (Columbiana) .................  .0100                 1%
       Wood)..................................................... .0125  1¼%          8101  Crestview LSD (Van Wert) ......................  .0100              1%
4508  North Fork LSD (Knox, Licking) .............. .0100                1%           8502  Dalton LSD (Wayne) ...............................  .0075           ¾%
7612  Northwest LSD (Stark, Summit,                                                   4202  Danville LSD (Holmes, Knox) .................  .0175                1¾%
       Wayne) ................................................... .0100  1%           2003 Deﬁ ance CSD (Deﬁ ance, Paulding) .......  .0050                     ½%
1204  Northwestern LSD (Clark, Champaign) ..   .0100                     1%           6803  Eaton CSD (Preble) ................................  .0150          1½%
8504  Norwayne LSD (Medina, Wayne) .........   .0075                     ¾%           8602  Edgerton LSD (Deﬁ ance, Williams) ........  .0100                   1%
0908  Ross LSD (Butler) ..................................   .0075       ¾%           8703  Elmwood LSD (Hancock, Wood) ............  .0125                     1¼%
5008  Sebring LSD (Mahoning) ........................   .0100            1%           2602  Evergreen LSD (Fulton, Lucas) ..............  .0200                 2%
3118  Southwest LSD (Hamilton, Butler) .......... .0075                  ¾%           8001  Fairbanks LSD (Madison, Union) ...........  .0100                   1%
6503  Teays Valley LSD (Fairﬁ eld, Franklin,                                          2903  Fairborn CSD (Clark, Greene, 
       Pickaway)............................................... .0150    1½%                Montgomery) .......................................... .0050        ½%
8509  Triway LSD (Holmes, Wayne) ................   .0075                ¾%           2304 Fairﬁ eld Union LSD (Fairﬁ eld, Hocking, 
5509  Troy CSD (Miami) ...................................   .0150       1½%                Perry)......................................................  .0200 2%
2308  Walnut Township LSD (Fairﬁ eld) ........   .0175                   1¾%          7503  Fairlawn LSD (Shelby) ...........................  .0075            ¾%
3907 	 Willard CSD (Crawford, Huron) ..............  .0075               ¾%           7504  Fort Loramie LSD (Darke, Shelby) .........                   .0150  1½%
                                                                                      5406  Fort Recovery LSD (Darke, Mercer) .......  .0150                    1½%
               Traditional Tax Base School Districts                                  1903  Franklin Monroe LSD (Darke, Miami) .....  .0075                     ¾%
3301 	 Ada EVSD (Hancock, Hardin) ..............  .0150                  1½%          7202  Fremont CSD (Sandusky) ......................                .0125  1¼%
7501  Anna LSD (Shelby) ................................. .0125          1¼%          2603  Gorham Fayette LSD (Fulton) ................  .0100                 1%
1901  Ansonia LSD (Darke) .............................   .0175          1¾%          1305  Goshen LSD (Clermont, Warren) ...........  .0100                    1%
6301  Antwerp LSD (Paulding) .........................   .0150           1½%          2904  Greeneview LSD (Clinton, Fayette, 
3201  Arcadia LSD (Hancock, Seneca) ............ .0100                   1%                 Greene) .................................................. .0100    1%
1902  Arcanum-Butler LSD (Darke) .................   .0150               1½%                                                   (continued on next page)
                                                                                 - 2

- 4 -

                                                                                                                                                                     Rev. 12/13 
                         School Districts With an Income Tax for 2014 
                                           Decimal                                                                                        Decimal 
SD#  School District Name (and Counties)     Rate                               Percent      SD#  School District Name (and Counties)       Rate                          Percent 

      Traditional Tax Base School Districts (cont’d.)                                              Traditional Tax Base School Districts (cont’d.) 
1904  Greenville CSD (Darke) ..........................  .0050            ½%                 3504  Patrick Henry LSD (Henry, Putnam, 
7505  Hardin-Houston LSD (Shelby) ................  .0075                 ¾%                       Wood)..................................................... .0175  1¾%
3302  Hardin Northern LSD (Hancock,                                                          6302  Paulding EVSD (Paulding, Putnam) .......  .0100                   1% 
      Hardin)....................................................  .0175  1¾%                8708  Perrysburg EVSD (Wood) ......................  .0050              ½% 
2004  Hicksville EVSD (Deﬁ ance) ....................  .0150              1½%                2604  Pettisville LSD (Fulton, Henry) ...............  .0100            1% 
5902  Highland LSD (Delaware, Morrow) .........  .0050                    ½%                 2307  Pickerington LSD (Fairﬁ eld, Franklin) .....  .0100               1% 
3604  Hillsboro CSD (Highland) .......................  .0100             1%                 5507  Piqua CSD (Miami) ................................. .0125         1¼% 
3501  Holgate LSD (Henry) ..............................  .0150           1½%                7007  Plymouth-Shiloh LSD (Crawford, Huron, 
6903  Jennings LSD (Putnam) .........................  .0075              ¾%                       Richland) ................................................ .0100  1% 
4503  Johnstown-Monroe LSD (Delaware,                                                        6804  Preble Shawnee LSD (Butler, 
      Licking)................................................... .0100   1%                       Montgomery, Preble).............................. .0175           1¾%
6904  Kalida LSD (Putnam) ..............................  .0100           1%                 2509  Reynoldsburg CSD (Fairﬁ eld, Franklin, 
3303  Kenton CSD (Hardin, Wyandot) .............  .0150                   1½%                      Licking)................................................... .0050 ½%
7204  Lakota LSD (Sandusky, Seneca, Wood)        .0150                    1½%                3304  Ridgemont LSD (Hardin, Logan) ............   .0175                1¾% 
6905  Leipsic LSD (Putnam) ............................  .0075            ¾%                 3305  Riverdale LSD (Hancock, Hardin, 
3205  Liberty-Benton LSD (Hancock) ...............  .0075                 ¾%                       Wyandot)................................................ .0100    1% 
3502  Liberty Center LSD (Fulton, Henry) ........  .0175                  1¾%                4604  Riverside LSD (Logan, Shelby) ..............   .0200              2% 
2306  Liberty Union-Thurston LSD                                                             7507  Russia LSD (Darke, Shelby) ..................   .0075             ¾% 
      (Fairﬁ eld) ................................................  .0175 1¾%                7406  Seneca East LSD (Huron, Seneca) ........ .0100                    1% 
4506  Licking Valley LSD (Licking, Muskingum) .0100                       1%                 7008  Shelby CSD (Richland) ..........................   .0100          1% 
4903  London CSD (Madison) ..........................  .0100              1%                 3905  South Central LSD (Huron, Richland) ....   .0125                  1¼% 
0303  Loudonville-Perrysville EVSD (Ashland,                                                 1205  Southeastern LSD (Clark, Greene) ........   .0100                 1% 
      Holmes, Knox, Richland) ........................  .0125             1¼%                4510  Southwest Licking LSD (Fairﬁeld, 
0905  Madison LSD (Butler) .............................  .0050           ½%                       Licking)................................................... .0075 ¾%
3206  McComb LSD (Hancock, Putnam,                                                           0209  Spencerville LSD (Allen, Auglaize, 
      Wood)..................................................... .0150    1½%                      Van Wert)................................................ .0100   1% 
1102  Mechanicsburg EVSD (Champaign,                                                         5010  Springﬁ eld LSD (Mahoning) ...................     .0100          1% 
      Madison).................................................  .0150    1½%                8607  Stryker LSD (Williams) ...........................   .0150        1½% 
8604  Millcreek-West Unity LSD (Williams) ......  .0100                   1%                 2606  Swanton LSD (Fulton, Lucas) ................   .0075              ¾% 
6906  Miller City-New Cleveland LSD (Putnam) ..  .0125                    1¼%                0909  Talawanda CSD (Butler, Preble) ............. .0100                1% 
0601  Minster LSD (Auglaize, Darke, Mercer                                                   1103  Triad LSD (Champaign, Logan, Union) ..   .0150                    1½% 
      Shelby) ................................................... .0100   1%                 1906  Tri-Village LSD (Darke) ..........................   .0150        1½% 
1905  Mississinawa Valley LSD (Darke) ...........  .0175                  1¾%                6805  Twin Valley Community LSD (Preble) .   .0150                      1½% 
8802  Mohawk LSD (Crawford, Seneca,                                                          7106  Union-Scioto LSD (Ross) .......................   .0050           ½% 
      Wyandot)................................................ .0100      1%                 1510  United LSD (Columbiana) ......................   .0050            ½% 
5903  Mount Gilead EVSD (Morrow) ................  .0075                  ¾%                 8803  Upper Sandusky EVSD (Crawford, 
6802  National Trail LSD (Darke, Preble) .........  .0175                 1¾%                      Marion, Wyandot)................................... .0125         1¼% 
0602  New Bremen LSD (Auglaize, Mercer,                                                      3306  Upper Scioto Valley LSD (Auglaize, 
      Shelby) ................................................... .0100   1%                       Hardin, Logan)........................................ .0050      ½% 
0603  New Knoxville LSD (Auglaize, Shelby) ...  .0125                     1¼%                5713  Valley View LSD (Montgomery, Preble) ... .0125                    1¼% 
5708  New Lebanon LSD (Montgomery) ..........  .0125                      1¼%                8104  Van Wert CSD (Van Wert) ......................   .0100            1% 
3903  New London LSD (Ashland, Huron,                                                        3208  Vanlue LSD (Hancock, Seneca, 
      Lorain) .................................................... .0100  1%                       Wyandot)................................................ .0100    1%
0907  New Miami LSD (Butler) .........................  .0100             1%                 1907  Versailles EVSD (Darke, Shelby) ...........   .0100               1% 
7404  New Riegel LSD (Seneca) .....................  .0150                1½%                0605  Wapakoneta CSD (Auglaize)..................   .0075               ¾% 
4507  Newark CSD (Licking) ............................  .0100            1%                 6303  Wayne Trace LSD (Paulding, Putnam,
5506  Newton LSD (Darke, Miami) ...................  .0175                1¾%                      Van Wert)................................................ .0125   1¼% 
8003  North Union LSD (Delaware, Union) ......  .0100                     1%                 0606  Waynesﬁ eld-Goshen LSD (Allen, 
5904  Northmor LSD (Marion, Morrow,                                                                Auglaize, Logan) .................................... .0100       1%
      Richland) ................................................ .0100    1%                 4715  Wellington EVSD (Huron, Lorain) ...........   .0100               1% 
8505  Northwestern LSD (Ashland, Wayne).....  .0125                       1¼%                1105  West Liberty-Salem LSD (Champaign, 
3904  Norwalk CSD (Huron) .............................  .0050            ½%                       Logan) ................................................... .0175  1¾%
4712  Oberlin CSD (Lorain) ..............................  .0200          2%                 3906  Western Reserve LSD (Erie, Huron) ......   .0125                  1¼% 
7405  Old Fort LSD (Sandusky, Seneca) .........  .0100                    1%                 1404  Wilmington CSD (Clinton, Greene) ........   .0100                 1% 
8707  Otsego LSD (Henry, Lucas, Wood) ........  .0100                     1%                 3122  Wyoming CSD (Hamilton) ......................   .0125             1¼% 
6907  Ottawa-Glandorf LSD (Putnam) .............  .0050                   ½%                 2906  Xenia Community CSD (Greene, 
6908  Ottoville LSD (Paulding, Putnam) ...........  .0075                 ¾%                       Warren)................................................... .0050  ½% 
6909  Pandora-Gilboa LSD (Allen, Putnam) ......  .0175                    1¾%                2907  Yellow Springs EVSD (Clark, Greene) ...   .0100                   1% 
5405  Parkway LSD (Auglaize, Mercer, 
      Van Wert)................................................  .0100    1% 

                                                                                        - 3

PDF file checksum: 2025346521

(Plugin #1/9.12/13.0)