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SD 100E
Rev. 1/18
Instructions for Filing SD 100E
What Estates Are Required To File SD 100E? Note: If April 15 this a weekend or holiday, then the return and
If at the time of death the decedent was a resident of a school district payment are due on the next business day.
witha“traditional”incometaxbaseandiftheestateisrequiredto
file an Ohio Fiduciary Income Tax Return, Ohio IT 1041, then the What Period Is To Be Reflected on SD 100E?
fiduciaryoftheestatemustfileaSchoolDistrictEstateIncomeTax Use the same period of time as shown on the federal 1041 and on
Return, SD 100E, for the estate’s taxable year. Ohio IT 1041.
What School Districts Impose School District Tax on Is This Your Final Return?
Estates? Ifthisisyourfinalreturn,checktheboxonpage1ofthisreturn.
Estates in “traditional” income tax base districts must file and pay
school district income tax on their income. Estates in “earned What if I Need to Correct My Estate Return After I File?
income”taxbasedistrictsdonothavetofileandpayschooldistrict Youmaymakeanychangeorcorrectiontoyouralreadyfiledreturn
byfilinganotherEstateIncomeTaxReturn,SD100E,withcorrected
income tax on their income. Click on the appropriate link to view
figuresandcheckingthe“AmendedReturn”box.Tospeedupthe
school districts with an income tax and applicable tax rates. Available
processing of your amended return:
on our website at tax.ohio.gov.
• Include a copy of your original return; AND
2012 school district tax rates 2015 school district tax rates • Include a copy of any cancelled checks used as payment on the
2013 school district tax rates 2016 school district tax rates originallyfiledreturn.
2014 school district tax rates 2017 school district tax rates You can obtain SD 100E from our website at tax.ohio.gov.
If the fiduciary amends the Federal Fiduciary Income Tax Return
When Is SD 100E Due?
ThefiduciaryshouldfileSD100Eandpayanytaxdueonorbefore or if the fiduciary is audited by the IRS, the fiduciary must file an
th.However,iftheestatehasanextensionoftimetofilethe amendedSD100Ewithin60daysofthefinaldeterminationofthe
April 15
federal1041,theestatehasthesameextensionoftimetofilethe federal change.
school district income tax return, SD 100E. Caution: The IRS tells us when it makes changes to tax returns. To
avoidpenalties,besuretofiletheamendedSD100Ereturnwithin
Note: An extension of time to file is not an extension of time to
pay. By April 15th, the estate must pay all school district income tax 60daysofthefinaldeterminationofthefederalchange.
due. To make an extension payment, the estate should send in the What If I Have Other Questions About This Return?
payment along with a school district estate income tax payment Contact us via our website at tax.ohio.gov or call us at
voucher (SD 40EP) for the appropriate taxable year, which is 1-800-282-1780.
available on page 3.
Line Instructions for Filing SD 100E
Line 2 School district tax rates. Click on the appropriate link below Procedure for Preparer’s Name
toviewtheyear-specifictaxratesthatapply.
The Ohio Department of Taxation follows IRS Notice 2004-54, which
2012 school district tax rates 2015 school district tax rates provides for alternative preparer signature procedures for federal
income tax paper returns that paid preparers prepare on behalf
2013 school district tax rates 2016 school district tax rates of their clients. Paid preparers can follow those same procedures
with respect to the following Ohio paper returns: individual income
2014 school district tax rates 2017 school district tax rates
tax, school district income tax, withholding tax (employer and pass-
Line 4 If you file your return after the unextended due date and through entity) and corporation franchise tax. See Ohio Revised
you paid and/or will pay any tax after the unextended due Code sections 5703.262(B) and 5747.08(F).
date, you owe interest unless the refund, if any, shown on
Exception: The paid preparer should print his/her name on the form
line 8 is greater than any tax you paid after the unextended
if the taxpayer checks the box authorizing the preparer to discuss
due date. Interest is due on late-paid tax even if the IRS
has granted you a filing extension. For a listing of each this return with the Department.
year’s interest rate, visit our Web site at tax.ohio.gov and
clickon“Professionals”andthenclickon“InterestRates.” Federal Privacy Act Notice
Interest is due on all tax that you paid and/or will pay after Because we require you to provide us with the decedent’s Social
the unextended due date. Security number, the Federal Privacy Act of 1974 requires us to
inform you that your providing us the decedent’s Social Security num-
Estates that have a tax liability on line 3 of more than ber is mandatory. Ohio Revised Code sections 5703.05, 5703.057
$500 may owe an interest penalty for the underpayment of and 5747.08 authorize us to request this information. We need the
estimated taxes. Use form Ohio IT/SD 2210 to determine if decedent’s Social Security number in order to administer this tax.
the penalty is due and to calculate the penalty. This form is
available on our website at tax.ohio.gov.
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