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Staple attachments here. Do not staple check. 
                                                                                                                                                                                         SD 100E
                                                                                                                                                                                         Rev. 12/18

                                                             10211411

                               School District Estate Income Tax Return
For period beginning                    ,  20  , and ending                   ,  20                                                                          .

Nameofestate                                                                                                                                                            Amended Return

Nameoffiduciaryandtitle                                                                                                                                                 Final Return
Addressoffiduciary

 City, state, ZIP code

FEINfor                                        SSNofdecedent

Decedent’s school district of residence        Schooldistrictnumber(seeinstructionsonpage2)

                           Instructions are on page 2 of the return.

If you have an extension of time to file the federal 1041, staple to this return either a copy of the federal extension form or the federal
extension number.
                                                                                                                                                                                         00
1. Ohio taxable income (Ohio IT 1041, line 3) ................................................................................................1. 
                                                                                                                                                                                         %
2. School district income tax rate (see instructions on page 2).......................................................................2.
                                                                                                                                                                                         00
3. School district income tax (line 1 times line 2) ............................................................................................3. 

Interestandpenaltyonlate-paidtaxand/orlate-filedreturnandinterestpenaltyonunderpaymentof
 estimatedincometax.CheckifOhioIT/SD2210isincluded(mayberequired;seeinstructions                                                                                                         00
  on page 2) ...................................................................................................................................................4.  
                                                                                                                                                                                         00
5. Line 3 plus line 4 .........................................................................................................................................5. 

Estimatedpayments,extensionpaymentsandW-2withholding,netofrefunds,ifany,previously
  received. Include W-2s. Note:Iftheamountonthislineisgreaterthantheamountonline5,skip                                                                                                   00
  to line 8 .......................................................................................................................................................6.

Amountdue(ifline6islessthanline5,subtractline6fromline5andenterhere).Makeyourcheck
 payable to School District Income Tax and include voucher SD 40EP (see page 3)
                                                                                                                                                                                         00
  ...........................................................................................................................................................AMOUNT DUE7. 
 
                                                                                                                                                                                         00
Refund(ifline5islessthanline6,subtractline5fromline6andenterhere)     ........................ REFUND8.
Ihavereadthisreturn.Underpenaltiesofperjury,Ideclarethat,tothebestofmyknowledgeandbelief,thereturnandallenclosuresare
true, correct and complete.

Fiduciary’s                                                                                                                                                                Date(MM/DD/YY)

Preparer’s name (print and see note on page 2)                                                                                                                             Phone number

 Check here to to authorize your preparer to discuss this return with Taxation

                                                             Mail to:
                                               OhioDepartmentof Taxation
                                               Attn: School District Income Tax
                                                P.O Box 182389
                                               Columbus, OH  43218-2389
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SD 100E
Rev. 12/18

Instructions for Filing SD 100E
What Estates Are Required To File SD 100E? Note: An extension of time to file is not an extension of time to
Ifatthetimeofdeaththedecedentwasaresidentofaschooldistrict pay. By April 15th, the estate must pay all school district income tax
witha“traditional”incometaxbaseandiftheestateisrequiredto due. To make an extension payment, the estate should send in the
file an Ohio Fiduciary Income Tax Return, Ohio IT 1041, then the payment along with a school district estate income tax payment
fiduciaryoftheestatemustfileaSchoolDistrictEstateIncomeTax voucher (SD 40EP) for the appropriate taxable year, which is
Return,SD100E,fortheestate’staxableyear. available on page 3.
What School Districts Impose School District Tax on What Period Is To Be Reflected on SD 100E?
Estates? Usethesameperiodoftimeasshownonthefederal1041andon
Estates in “traditional” income tax base districts must file and pay Ohio IT 1041.
school district income tax on their income. Estates in “earned
income”taxbasedistrictsdonothavetofileandpayschooldistrict Is This Your Final Return?
income tax on their income. Click on the appropriate link to view Ifthisisyourfinalreturn,checktheboxonpage1ofthisreturn.
school districts with an income tax and applicable tax rates. Available
What if I Need to Correct My Estate Return After I File?
on our website at
tax.ohio.gov. Youmaymakeanychangeorcorrectiontoyouralreadyfiledreturn
2013 school district tax rates 2016 school district tax rates byfilinganotherEstateIncomeTaxReturn,SD100E,withcorrected
figuresandcheckingthe“AmendedReturn”box.Tospeedupthe
2014 school district tax rates 2017 school district tax rates processingofyouramendedreturn:
• Includeacopyofyouroriginalreturn; AND
2015 school district tax rates 2018 school district tax rates
•Include acopyofanycancelledchecksusedaspaymentonthe
What is the “Traditional” Tax Base? originallyfiledreturn.
Forpurposesofschooldistrictestatetax,the“traditional”taxbaseis
theestate’sOhiotaxableincome,foundonline3oftheOhioIT1041. YoucanobtainSD100Efromourwebsiteat tax.ohio.gov.

When Is SD 100E Due? If the fiduciary amends the Federal Fiduciary Income Tax Return
ThefiduciaryshouldfileSD100Eandpayanytaxdueonorbefore or if the fiduciary is audited by the IRS, the fiduciary must file an
April 15th.However,iftheestatehasanextensionoftimetofilethe amendedSD100Ewithin60daysofthefinaldeterminationofthe
federal1041,theestatehasthesameextensionoftimetofilethe federalchange.
school district income tax return, SD 100E. Caution: The IRS tells us when it makes changes to tax returns. To
Note: If April 15 this a weekend or holiday, then the return and avoidpenalties,besuretofiletheamendedSD100Ereturnwithin
payment are due on the next business day. 60daysofthefinaldeterminationofthefederalchange.

Line Instructions for Filing SD 100E
Line 2: School district tax rates. Click on the appropriate link above Estates that have a tax liability on line 3 of more than $500 may
toviewtheyear-specifictaxratesthatapply. owe an interest penalty for the underpayment of estimated taxes
UseformOhioIT/SD2210todetermineifthepenaltyisdueandto
Click the appropriate link above to view the tax rates that apply to the calculate the penalty.This form is available on our website at tax
year reported on this return. Find and enter the rate listed for the ohio.gov.
school district number reported on this return.
Procedure for Preparer’s Name
Line 4: If you file your return after the unextended due date and TheOhioDepartmentofTaxationfollowsIRSNotice2004-54,which
you paid and/or will pay any tax after the unextended due date, provides for alternative preparer signature procedures for federal
you owe interest unlesstherefund,ifany,shownonline8isgreater incometaxpaperreturnsthatpaidpreparersprepareonbehalfof
than any tax you paid after the unextended due date. Interest is their clients. See Ohio Revised Code sections 5703.262(B) and
due on late-paid tax even if the IRS has granted you a filing 5747.08(F).
extension. For a listing of each year’s interest rate, visit our Web
site at tax.ohio.gov andclickon“Professionals”andthenclickon Exception: Thepaidpreparershouldprinthis/hernameontheform
“InterestRates.”Interestisdueonalltaxthatyoupaidand/orwill ifthetaxpayercheckstheboxauthorizingthepreparertodiscuss
payaftertheunextendedduedate. this return with the Department.

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
torequestthisinformation.WeneedyourSocialSecuritynumberinordertoadministerthistax.

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                                                    Ohio SD 40EP

Include the voucher below with your payment for your school district estate income
tax return (Ohio SD 100E).

Important

• Makepaymentpayableto:SchoolDistrictIncomeTax
• Do not send cash.
• Do not use this voucher to make a payment for an original school district income
  tax return (Ohio SD 100). Use Ohio SD 40P.
• Do not use this voucher to make a payment for an amended school district income
  tax return (Ohio SD 100). Use Ohio SD 40XP.
• Do not use this voucher to make a payment for an Ohio income tax return (Ohio
  IT1040). UseOhioIT40PforanoriginalOhioincometaxreturn(OhioIT1040).Use
  OhioIT40XPforanamendedOhioincometaxreturn(OhioIT1040).

                                                    Federal Privacy Act Notice
BecausewerequireyoutoprovideuswithaSocialSecuritynumber,the Federal Privacy Act of 1974 requiresustoinformyouthatproviding
uswithyourSocialSecuritynumberismandatory.OhioRevisedCodesections5703.05,5703.057and5747.08authorizeustorequestthis
information.WeneedyourSocialSecuritynumberinordertoadministerthistax.

       ESTATE PAYMENT

 Cut on the dotted lines. Use only black ink.
                      Rev. 12/18                            TaxableYear
SD 40EP                                                     Beginning in 
Estate School District Income Tax Payment Voucher 
• Do NOT staple or paper clip.   • Do NOT send cash.
                                                                                        Use UPPERCASE letters
                                                                              SP        toprintthefirstthreelettersof
Nameofestate                                                School district                Decedent’s
                                                                     number                last name
Address

City, state, ZIP code                                       Estate’s FEIN

                                                            Decedent’s SSN

• Make payment payable to: School District Income Tax       Amount of
                                                            Payment           $         , ,                0        0
• Mail to: School District Income Tax, P.O. Box 182389
Columbus, OH 43218-2389

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