Treasurer's Office Update
 

Pamela Harrington, Treasurer
otsego_ph@nwoca.org

P.O. Box 290
Tontogany, Ohio 43565-0290
Phone: 419-823-4381
Fax: 419-823-3035

Interested in receiving Mr. Garber's email updates?
Mr. Garber sends out weekly Otsego School updates via email.  School delays and cancellation information too!

If you would like your name added to the email distribution list, please email me at ot_jrg@nwoca.org or call 419-823-4381 x 1.

Frequently Asked Questions:

1. I’m retired and don’t have to file a federal or state return. Do I need to file a school return?
YES – If you have a school district tax liability. You should start with what your Ohio adjusted gross income would be if you were filing an Ohio return; then allow for personal exemptions. If the end result is an amount due, you must file the return.

2. I only lived part of the year in Otsego school district. How do I complete my return?
Be sure to write only the school district number for the taxable district in the boxes. On line 2 deduct your income earned while not a resident of the district you are filing for. You may claim your full exemption deduction.

3. My employer says he/she won’t withhold for me. What do I do?
You should put the facts in writing along with a copy of last year's W-2 (if you were with the company then) and submit them to the School District Income Tax Division.

4. Are my children liable for the school district tax?
YES - if they have Ohio Adjusted Gross Income (or line 3 income from the IT-1040EZ) or would have had were they required to file an Ohio return. There is no age limitation for school district tax. They are allowed their own personal exemption.

5. I don’t have the money to pay by April 15, what do I do? File your return by April 15 to avoid the late-filing penalty, unless you have a federal extension. Whatever you pay will lessen the amount of interest and late-payment penalty you receive on your billing notice.

6. I can’t file my SD-100 by April 15. Can I get an extension?
YES - if you are requesting an extension to file your federal 1040. Ohio does not have its own extension, but honors the federal extension. You should attach a copy of your federal extension or extension confirmation number to the SD-100 when you file. Remember, there is no extension for paying your tax.

More School District - Income FAQ

1. How do I know what school district I live in?
Contact your county board of elections (first choice) or county auditor. By giving your street address, either agency should be able to identify your school district of residence.

2. Why did I receive a school district booklet in the mail? Last year your Ohio return reflected a school district number for a current taxing district or you filed an SD-100.

3. I received an SD-100 with a preprinted label and I don't live in a taxing district. What should I do?
If your employer did not withhold school district tax for a taxing district, send in the SD-100 with the label on it. Write your explanation across the front of the return and identify your actual school district name and number. Forward the return in the envelope provided in the SD-100 booklet.

4. I just received my W-2 and discovered school district withholding. I didn't live in a taxing school district at all last year. What should I do?
You must complete an SD-100. Be sure to put the school district number that your employer withheld for in the boxes at the right of your return. List your correct school district number in the School District Residency area. Complete line 1 and deduct your entire income on line 2. Complete lines 9, 11, 13, and 15. Write your explanation on the back of the return.

5. I only lived part of the year in a taxing school district. How do I complete my return?
 Be sure to write only the school district number for the taxable district in the boxes. On line 2 deduct your income earned while not a resident of the district you are filing for. You may claim your full exemption deduction.

6. My employer says he won't withhold for me. What do I do? You should put the facts in writing along with a copy of last year's W-2 (if you were with the company then) and submit them to the School District Income Tax Division.

7. My W-2 does not identify school district withholding. What do I do?
You should ask your employer for a corrected W-2 identifying both the withholding amount and the school district (by SD #) or a letter from your employer identifying that information.

8. I only lived part of the year in a taxing school district. How do I complete my return?
 Be sure to write only the school district number for the taxable district in the boxes. On line 2 deduct your income earned while not a resident of the district you are filing for. You may claim your full exemption deduction.

9. What should I do if I am a part-year resident of two taxing school districts?
You must file a separate SD-100 return under each taxing district's SD # and deduct the other district's income on line 2. You may claim your full personal exemption deduction on each return. You can only claim withholding tax for the district you identified at the top right of the return.

10. I owe for one district and will get a refund for the other one. Can you just credit my balance owed with my refund? No. You must pay what you owe for the one district and you will receive your refund for the other district. We have no way to credit from one district to another on your returns.

11. I'm retired and don't have to file a federal or state return. Do I need to file a school district return?
Yes, if you have a school district tax liability. You should start with what your Ohio adjusted gross income would be if you were filing an Ohio return; then allow for personal exemptions. If the end result is an amount due, you must file the return.

12. If I don't owe any school district tax, do I still file a return?
Yes, if you receive an SD-100 booklet with a preprinted label. By returning a completed form you will likely avoid a delinquency notice. You still must file a return for any refund of erroneous withholding.

13. Do I have to file estimated tax?
Yes, if your combined Ohio and school district liability exceeds by $500 any withholding. However, the two Ohio safe harbors apply (unless there was no school district tax last year).

14. Are my children liable for the school district tax? Yes, if they have Ohio Adjusted Gross Income (or line 3 income from the IT-1040EZ) or would have had were they required to file an Ohio return. There is no age limitation for school district tax. They are allowed their own personal exemption.

15. I don't have the money to pay by April 15, what do I do? File your return by April 15 to avoid the late-filing penalty, unless you have a federal extension. Whatever you pay will lessen the amount of interest and late-payment penalty you receive on your billing notice.

16. If I can't pay by the deadline, what will be the extra charge?
Yes. You will owe interest on any unpaid tax due. The Department of Taxation will bill you for the interest charge after your tax due payment has been received. The annual interest rate (set by Ohio law) for the past ten years is listed in the table below.Tax Year Rate

2005 5% ,2004 4% ,2003 6% ,2002 7% ,2001 9% ,2000 8% 1999 8% ,1998 9% ,1997 9% ,1996 9%

17. I can't file my SD-100 by April 15. Can I get an extension?
Yes, if you are requesting an extension to file your federal 1040. Ohio does not have its own extension, but honors the federal extension. You should attach a copy of your federal extension or extension confirmation number to the SD-100 when you file. Remember, there is no extension for paying your tax.

18. I'm filing my SD-100 with an extension. When must I pay?
If you are filing an extension and you estimate that you owe some tax, it will be necessary for you to make a payment by April 15th. You may use Ohio Form SD-40P, which should accompany your tax payment. Form SD-40P is included in your School District income tax booklet. You may obtain additional copies from our website or by calling our toll-free forms request line at 1-800-282-1782.You may also make a payment by credit card by calling 1-800-2PAY-TAX, OR over the internet by visiting www.officialpayments.com, and clicking on the "Payment Center" link. DO NOT SEND FORM SD-40P IF YOU PAY BY CREDIT CARD. Claim the credit card extension payment on line 10 of the SD-100.There is a convenience fee charged for credit card payment. This fee is paid directly to Official Payments Corporation based on the amount of your tax payment.

19. What are the Ohio school district income tax obligations for an estate?
Does Ohio’s school district income tax apply to estates?The school district income tax (Ohio form SD-100E) applies to every estate whose decedent at the time of death was domiciled in a school district, other than the Circlevlle City School District, imposing the school district income tax. To find out which school districts in Ohio impose the school district income tax, visit our website at ww.tax.ohio.gov. Once you are at the website, click on “Tax Forms,” and then, at “Tax Type”, select “School District Income Tax.” Click on the “Search” icon and select the ODT-issued letter showing school district income tax rates in effect. Estates liable for school district income tax must also make estimated payments of school district income tax (use Ohio voucher form SD-100E-ES).

20. When is the decedent’s final Ohio school district income tax return due?
The decedent’s final school district income tax return, Ohio form SD-100, is due on the same date that the decedent’s final U.S. individual income tax return is due. The estate does not need to contact the Ohio Department of Taxation to secure an extension of time to file. If the estate has secured an extension of time to file the decedent’s final U.S. individual income tax return, then the estate also has the same extension of time to file the decedent’s final school district income tax return. Even if the estate has secured an extension of time for filing the decedent’s final U. S. individual income tax return, at least ninety percent of the school district income tax due must be paid by the unextended due date. To make extension payments of school district income taxes, use Ohio voucher form SD-40EP.Is the estate’s representative personally liable for unpaid school district income tax?Ohio’s tax law does not contain any express provision holding the estate’s representative liable for either the decedent’s unpaid school district income tax or the estate’s unpaid school district income tax. However, the estate’s representative would be liable under Ohio’s probate law to the extent that the estate’s representative would be liable for any other unpaid obligation of the decedent or for any other unpaid obligation of the estate.