PDF document
- 1 -
                                         Rev. 8/12/16

  Scan Specifi cations for the 

        2017 SD 100ES

            Important Note

    The following document (2017 SD 100ES) contains grids for place-
    ment of information on this specifi c tax form. To accurately print, do 
    not reduce the size, rotate or center this document. Doing so will 
    jeopardize the integrity of the grid. When printing from Adobe Reader, 
    select “None” for  “Page Scaling,” which is under “Page Handling.”

                             Ohio Department of Taxation

        4485 Northland Ridge Blvd.

        Columbus, OH 43229

        tax.ohio.gov



- 2 -
       Ohio Department of Taxation Scannable Tax Forms

1. Introduction:
 The Ohio Department of Taxation (ODT) prescribes the format of Ohio tax returns and forms. The    
 department’s primary objective is to ensure that the tax forms are compatible with the department’s 
 automated remittance processing systems and can be processed in an effi cient, accurate and  
 economical manner.

 These guidelines are for computerized tax processors, software developers, computer programmers,    
 commercial printers, and others who develop and use substitute and reproduced tax forms.

2. Defi nitions:
 2.01 Substitute Tax Forms –
    A form other than the offi cial ODT form that is computer-produced, computer-programmed 
    or commercially typeset and printed. ODT must be able to process substitute tax forms in the 
    same manner as the offi cial forms. Substitute tax forms that are electronically produced must 
    duplicate the appearance and layout of the offi cial form including size of margins, special 
       keying symbols and line numbers.
 2.02  Facsimile (Text Mode) Forms– 
       For fi ling purposes, ODT does not accept dot matrix facsimile signature returns and schedules. 
       They do not contain the data-entry symbols and other requirements necessary for processing. 
       Companies must clearly print in the top margin of electronically processed text mode forms: 
       “DO NOT FILE THIS FORM.”
 2.03  Scannable Tax Forms –
       The computer-prepared scannable forms are similar to the offi cial ODT tax forms with the 
       following exceptions: 1) the taxpayer-entity information layout and 2) a scanline that contains 
       the taxpayers’ tax data.
 2.04 Reproduced Tax Forms –
       Reproduced tax forms are photocopies of the offi cial ODT forms. ODT will accept 
       reproductions of offi cial forms if the reproductions are:
       1)  Facsimiles of the offi cial form produced by photo-offset, photoengraving, photocopying or 
       other similar reproduction processes;
       2)  Printed in black ink on white paper of substantially the same weight, texture and quality as 
       the offi cial forms;
       3)  Legible in both the original text of the form and the fi lled-in data; AND
       4)  The same dimensions as the offi cial form, including the paper and the image produced on it.

       ODT will accept one-sided reproduced forms even if the offi cial form is two-sided. However, 
       ODT prefers two-sided reproduced forms that result in the same page arrangements as the 
       offi cial form. You may not fi le reproduced tax forms that do not meet the preceding guidelines. 
       Reproduced tax forms that deviate from the offi cial forms are considered substitute tax forms.
  2.05  ID Field –
       The area where the name, address, account number/Social Security number (SSN) are printed.



- 3 -
 2.06  ICR-Readable Fields 
       All elds that will be read using Intelligent Character Recognition (ICR) technology. 
 2.07 Line Item Text–   
       The text, including item numbers, specifying the information to be entered into a data fi eld.
 2.08  OCR-Readable Field– 
       The scanline fi eld that will be read using Optical Character Recognition (OCR) technology.
 2.09  Record Layout– 
       A 6-line-per-inch vertical (row) and 10-characters-per-inch horizontal (column) spacing grid,  
       specifying the exact placement of all fi elds and characters on the facsimile form, is provided 
       with each form specifi cation to assist in proper spacing and alignment.
 2.10  Data Field– 
       The specifi c space on the form where a numeric fi gure is entered.

3. Specifi cations: 
 3.01 Field Length –
       Each form must contain the exact number of ID fi elds, line item texts and data fi elds, as the 
       department-issued form.
 3.02  Signature –
       The signature, title and date area must be formatted in the same manner as the department-
       issued form.
 3.03  Name and Address –
       Name and address must be placed in the row and column specifi ed in the grid format provided 
       with each form.
 3.04  Account/SSN – 
       The account or SSN(s) must be printed with spaces in the exact locations specifi ed in the record 
       layout. 
 3.05  Scanline Font –
       The OCR scanline must be printed using a fi xed 10-pitch, OCR-A (12-point size) font. The use 
       of Courier or OCR-B font is not permitted.
 3.06  Scanline Position – 
       ODT remittance scanline reads from right to left.  The bottom of the characters in the scanline 
       must be  2 of an inch from the bottom edge of the form and 1-  inches from the2        right edge. 
       See grid layout and Scanline Specifi cations Format for exact location of scanline.
 3.07 ICR–    
       Dollar signs ($) are not permissible in ICR-readable fi elds. Commas and periods are not 
       allowed as separators between the digits in ICR-readable fi elds. ICR fi elds are defi ned in the 
       record layout of each form.
 3.08  Total Remittance Field –
       This is the remittance line on the form that shows the tax due amount and payment submitted 
       with the form. This fi eld is read by the Courtesy Amount Reader (CAR) on our remittance-
       processing equipment and requires a dollar sign ($) followed by a space preceding the remitted 
       amount. The total remittance fi eld must also include a decimal point to separate the dollar and 
       cents digits. (Example: $ 12345.00)



- 4 -
   3.09  OCR/ICR Fields –
         Underlining or enclosing OCR/ICR readable data fi elds is not acceptable nor are vertical bars to 
         be used to separate dollar and cents fi elds.
   3.10  Finished Form Size– 
         Form size is as specifi ed in the grid layout for each form. Extraneous borders are not permitted. 
          Edges MUST be trimmed to meet specifi cations. DO NOT HAND-CUT BOTTOM OR RIGHT 
          SIDE OF FORM.  
    3.11  Paper Requirement–   
          The paper must be white, high-quality bond paper with a minimum weight between 20 and 24 
          pounds.
    3.12  Back of Form – 
          Forms must be printed on one side only, unless the form is a two sided form. If two-sided, see 
          section 2.04.
    3.13  Inks –
          Forms must be printed using black ink, non-MICR (non-ferrous) ink or toner.
    3.14  Shading –
          The use of shading or solid black areas for sidebars, headings or other areas is not permitted 
          unless specifi ed on tax return samples.
    3.15  Reference Marks –
          On all scannable returns and vouchers there are target marks on the form. Exact locations of the 
          target marks are listed on the grid layout for each form. Target marks must be a solid black box 
          and should be .2”W x  .167”H.
    3.16  Software Developer Identifi cation – 
          The software developer identifi cation is a three-letter vendor registration number (VRN) that 
          will be assigned to each developer. The identifi cation will be assigned to you by the Ohio 
          Department of Taxation. The three-digit VRN refers to the developer who designs the software 
          to perform the tax calculations and to the developer who designs the form templates. The VRN 
          must be printed on each document in the exact area specifi ed on the form grid. The use of a 
          standard font size is acceptable.

 4. Testing: 
   All documents must be tested on ODT equipment before production runs. The ODT requests a certain    
   amount (see section 8 for quantities) of test samples (cut to exact size) with the appropriate scanline and  
  all data fi elds fi lled. Test documents must be submitted for approval to:   
                                
       Ohio Department of Taxation
                                Forms Unit
                                4485 Northland Ridge Blvd.
                                Columbus, OH  43229

  Note: When submitting your forms for approval, include form STF – Approval Request for 
   Scannable Tax Forms with your order. This will allow us to communicate any required changes to a 
   contact person within your organization.

 5. Approval Process: 
   After you have submitted approval form STF, the Forms Unit will confi rm receipt. Allow at least two 
   weeks for the Forms Unit to review and approve your order. You will receive written confi rmation 
   when your submittal has been approved.



- 5 -
6. Check Digit Routine (Modulus 10) For Scanline
 1) Multiply each digit of the number by 1 or 2, starting from the left and going to the right.  You will 
  start with a 1 then 2, and continue this pattern to the end of that number.
 2) Add all the digits together. Do not add the sum of the totals. For example, if your numbers are 1, 
  3, 4 and 19 your answer will be: 1 + 3 + 4 + 1 + 9 = 18.
 3) Divide the total from the digits by 10.
 4) Subtract the remainder from 10. The answer is your check digit. Note: If your remainder is zero, 
  your check digit will always be zero.

 Note: This same procedure is followed for all check digit calculations throughout these                             
 specifi cations.

Example:

Check digit calculation for SSN and school district number:
 
Step 1 – Multiply each digit in the number by weights 121212.
  1  2  3  4  5   6   7   8   9  (SSN)                                      2   5    0    9 (school district number)
  X   1  2  1  2  1   2   1   2   1                         X  1   2    1    2
    1  4  3  8  5  12  7  16  9                                   2  10   0  18

Step 2 – The digits of the individual products are summed.

   1 + 4 + 3 + 8 + 5 + 1+ 2 + 7 + 1 + 6 + 9 = 47              2 + 1 + 0 + 0 + 1 + 8 = 12

Step 3 – Divide the sum by the modulus (10):

                                         4  (quotient)                                 1 (quotient)
                (Modulus) 10 47                                             (Modulus)10   12
                                         40                                              10
                                           7 (remainder)                                   2   (remainder)

Step 4 – To compute the check digit:

  Modulus – Remainder = Check Digit                         Modulus – Remainder = Check Digit

  10 - 7 =  3  (This is your check digit.)                  10 - 2  =  8  (This is your check digit.)

Step 5 – Append a space and the check digit to the right of the number: The complete form for the SSN 
is 123456789 3 and for the school district number is 2509 8.  



- 6 -
7. Check Digit for Scanline Payment Period

               Form Period                Check Digit

2017 IT 1040ES      0117 - April 18, 2017 2

                    0217 - June 15, 2017  0

                    0317 - Sept. 15, 2017 8

                    0417 - Jan. 16, 2018  6

2017 SD 100ES       0117 - April 18, 2017 2

                    0217 - June 15, 2017  0

                    0317 - Sept. 15, 2017 8

                    0417 - Jan. 16, 2018  6

2016 IT 40P         0516 - April 18, 2017 5

2016 SD 40P         0516 - April 18, 2017 5

2016 IT 40XP        0516 - April 18, 2017 5

2016 SD 40XP        0516 - April 18, 2017 5

2017 IT 1041ES      0117 - First Quarter  2

                    0217 - Second Quarter 0

                    0317 - Third Quarter  8

                    0417 - Fourth Quarter 6

2017 IT 1140ES      0117 - First Quarter  2

                    0217 - Second Quarter 0

                    0317 - Third Quarter  8

                    0417 - Fourth Quarter 6

2017 IT 4708ES      0117 - First Quarter  2

                    0217 - Second Quarter 0

                    0317 - Third Quarter  8

                    0417 - Fourth Quarter 6

2016 IT 1041P       0616 - April 18, 2017 3

2016 IT 1140P       0616 - April 18, 2017 3

2016 IT 4708P       0616 - April 18, 2017 3



- 7 -
8. Scanline Specifi cations Format:          2017 SD 100ES              Size:  8.5” X 3.667”

                                                                   Number        Character 
Description                                                       of Positions   Length

SSN 1-10 9
Check Digit for SSN                                                11-12            1
Voucher and Year                                                   13-17            4
Check Digit for Voucher and Year                                   18-19            1
Spouse’s SSN (if single or married fi ling separately return, zero fi ll fi eld)  20-29 9 
Check Digit for Spouse’s SSN                                       30-31            1
School District Number (see list for current taxable districts)    32-36            4
Check Digit for School District Number                             37-38            1
Form Type                                                          39-41            3
Placement of the Scanline: Will start on line 63 at position 30 and end at position 70. Blank spaces 
must be as noted. Print zeros in fi elds that contain no data. The scanline font is OCR-A (12-point size), 
10 pitch (pica spacing).   Example:    123456789 3 0117 2 987654321 3 2801 9 100X X X X X X X X
    
                                       1            2 3         4  5       6   7 8  9
1. SSN (9 digits and a space)
2. Check Digit for SSN (1 digit and a space)
3. Period: Voucher Number and Year:
    ¾ Voucher 1 (April 18, 2017)  =         0117 (4 digits and a space)
    ¾ Voucher 2 (June 15, 2017)   =         0217                        
    ¾ Voucher 3 (Sept. 15, 2017)  =         0317
    ¾ Voucher 4 (Jan. 16, 2018)   =         0417
4. Check Digit for Period: 
    ¾ Voucher 1          =   2 (1 digit and a space)
    ¾ Voucher 2 = 0
    ¾ Voucher 3 = 8
    ¾ Voucher 4 = 6
5. Spouse’s SSN – print zeros in fi eld if single or married fi ling separately return (9 digits and a space)
6. Check Digit for Spouse’s SSN (1 digit and a space)
7. School District Number (4 digits and a space)
8. Check Digit for School District Number (1 digit and a space)
9. Form Type: This will remain a constant “100” on all vouchers. (3 digits)

Note: The ICR-readable fi elds will be the school district number, the fi rst three letters of the taxpayer’s 
last name, the fi rst three letters of the spouse’s last name and the taxpayer’s and spouse’s SSNs. All 
periods, and joint and single fi lers, must be represented in a minimum of 8 test samples (20 test samples 
is the maximum amount) with at least two different names and addresses. A list of school district 
numbers can be provided upon request. The nine digit postal bar code for this form is 432181705. 



- 8 -
85
84
83
82
81
80
79
78
77
76
75
74
73                                                                                                                                                                                                                                                                               PUB
72
71
69                                                                                                                                                 Spouse’s last name                                             (only if joint fi ling)
70
68
67                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   100
66                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   X
65                                                                                                                                                                                                                                                                                                                                     6789                                                                                                                                                                                        4321                                                                                                                                                              9
64                                                                                 Use UPPERCASE letters                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             X
63                                                                                                          to print the fi rst three letters of                                                                                                                                     CIT
62
61                                                                                                                                                 Taxpayer’s                                      last name
60                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   2801
59                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   X
58                                               SD                                                         ES                                                                                                                                                                                                                         123 45                                                                                                                                                                                      987 65                                                                                                             123456789.00                                   3
57              Do NOT fold check or voucher.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        X
56                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    $
55
54
53                                                                                                                                                                                                                                                                        2801
52                                                                                                                                                                                                          number
51                                                                                                                                                 School district                                                                                                                                                             Your SSN
50                                                                                                                                                                                                                                                                                                                                                                                                                                              Spouse’s SSN
49                                                                                                          2017                                                                                                                                                                                                                                                                                                                                                                                                                    (only if joint fi ling)
48                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   987654321
47                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   X
46                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   2
45                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   X
44
43                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Amount of                          Payment
42
41                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   0117
40                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   X
39                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   3
38                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   X
37
36
35
34
33
32                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        , P.O. Box 182389, 
31
30                                                                                                                                                                                                                                                                                                          12345-2345
29                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   123456789
28
27                                                                                                                                                                                                                                                                                                          US
26                                                                                                                                                                                                                                                                                                                             
25
24
23
22
21                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         School District Income Tax                                                                                                 ABC
20
19
18
17
16    Rev. 6/16                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           and mail to                                                                       Vendor’s              Registration           Number
15
14                                                                                                                                                                                                                                                                            StreetXXXXXXXXXXXXXXXXXXXX                                                                                                                                                          Return this voucher with check or money order made payable to 
13                                                                                                                                                                    CitzenXXXXXXXXXXXXXXXXXXXXX                                          PublicXXXXXXXXXXXXXXXXXXXXX                  
12                                                                                                                                                                                                                                           
11
10                                                                                                                                                                    Q.                                                                   E.                                 Any
9                                                                                                                                                                                                                                                                                                           CityXXXXXXXXXXXX,
8                                                                                                                                                                                                                                                                                                                             
7
6
5               SD 100ES                      School District Estimated Income Tax                          (Voucher 1) Due April 18, 2017                            John                                                                 Jane                               1234                          Any                                                                 DO NOT STAPLE OR OTHERWISE ATTACH YOUR PAYMENT TO THIS VOUCHER.                   DO NOT SEND CASH.                                                                       School District Income Tax                           Columbus, Ohio 43218-2389.
4
3
2
1
   45           46                            47                                                         48                                     49 50                                                                                   51                             52                                53                    54             55                                                                                                                                                                                56                                                    57                                                 58 59                                        60       61 62 63       64 65   66



- 9 -
                                                                                                                                                                                                                                                         PUB

                                                                                                                                       Spouse’s last name                                       (only if joint fi ling)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               100
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               X
                                                                                                                                                                                                                                                                                                             6789                                                                                                                                                                                     4321                                                                                                                                                     9
                                                                             Use UPPERCASE letters                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             X
                                                                                                   to print the fi rst three letters of                                                                                                                      CIT
                                                                                                                                       Taxpayer’s                                      last name
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               2801
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               X
                                        SD                                                         ES                                                                                                                                                                                                        123 45                                                                                                                                                                                   987 65                                                                                                          123456789.00                             3
          Do NOT fold check or voucher.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        X
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      $

                                                                                                                                                                                                number                                            2801
                                                                                                                                       School district                                                                                                                                               Your SSN
                                                                                                   2017                                                                                                                                                                                                                                                                                                               Spouse’s SSN                                                                     (only if joint fi ling)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               987654321
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               X
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               2
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               X
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Amount of                          Payment
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               0117
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               X
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               3
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               X

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             , P.O. Box 182389, 
                                                                                                                                                                                                                                                                                  12345-2345
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               123456789
                                                                                                                                                                                                                                                                                  US
                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              School District Income Tax                                                                                              ABC

Rev. 6/16                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    and mail to                                                                    Vendor’s              Registration           Number
                                                                                                                                                                                                                                                      StreetXXXXXXXXXXXXXXXXXXXX                                                                                                                                                        Return this voucher with check or money order made payable to 
                                                                                                                                                          CitzenXXXXXXXXXXXXXXXXXXXXX                                 PublicXXXXXXXXXXXXXXXXXXXXX               
                                                                                                                                                                                                                        
                                                                                                                                                          Q.                                                          E.                              Any
                                                                                                                                                                                                                                                                                  CityXXXXXXXXXXXX,
                                                                                                                                                                                                                                                                                                    
          SD 100ES                      School District Estimated Income Tax                       (Voucher 1) Due April 18, 2017                         John                                                        Jane                            1234                        Any                                                                 DO NOT STAPLE OR OTHERWISE ATTACH YOUR PAYMENT TO THIS VOUCHER.                   DO NOT SEND CASH.                                                                    School District Income Tax                           Columbus, Ohio 43218-2389.



- 10 -
                                                                                                                                                                      Spouse’s last name                       (only if joint fi ling)

                                                                             Use UPPERCASE letters
                                                                                                  to print the fi rst three letters of
                                                                                                                                                                      Taxpayer’s          last name

          Do NOT fold check or voucher. SD                                                                                           ES

                                                                                                                                                                                                   number
                                                                                                                                                                      School district                                                Your SSN
                                                                                                                                       2017                                                                                                                                                                  Spouse’s SSN                                                                    (only if joint fi ling)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Amount of                          Payment

                                                                                                                                                                                                                                                                                                                                                                                                                   , P.O. Box 182389, 

                                                                                                                                                                                                                                                                                                                                                                                                                    School District Income Tax

Rev. 6/16                                                                                                                                                                                                                                                                                                                                                                                                          and mail to                                                                    Vendor’s              Registration        Number
                                                                                                                                                                                                                                                                                                                               Return this voucher with check or money order made payable to 

          SD 100ES                      School District Estimated Income Tax                                                           (Voucher 1) Due April 18, 2017                                                                        DO NOT STAPLE OR OTHERWISE ATTACH YOUR PAYMENT TO THIS VOUCHER.                   DO NOT SEND CASH.                                                                   School District Income Tax                           Columbus, Ohio 43218-2389.






PDF file checksum: 447898775

(Plugin #1/8.13/12.0)