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Claim refund for erroneous tax withheld for taxing school district scenarios

The state instructs only Ohio residents who lived in a taxing school district during any portion of the year are subject to Ohio’s school district income tax. Individuals who worked but didn’t live in a taxing school district are not subject to the school district’s income tax.
Starting tax year 2023, the SD 100, now a consolidated return, captures all school district withholding in the SD 100 page 2
School district income tax withheld
 –
Schedule of School District Withholding, part A, line 1 (include schedule and income statements)
 line and the taxpayer gets credit for all school district withholding including the tax withheld in error for the nonresident taxing school district. There is therefore no need, and incorrect, to create an OHSD input screen unit for nonresident school district.
Assume employer withheld tax for taxing (valid) school district 3301 that taxpayers didn’t reside in during the year and:
Scenario 1:
Taxpayers full-year resident of taxing school district (SD) 0501 In UltraTax, if
School District
 is selected in
Client Properties
 and the taxing SD 0501 is entered in the
OHGen
 input screen, SD 0501 transfers to the OHSD screen and populates the SD100 Schedule of School District Residency. Don’t create an OHSD input screen unit for nonresident SD 3301.
All
 school district withholding is captured in the SD 100 page 2,
School district income tax withheld…
 line (view Schedule of School District Withholding for details), and the taxpayers gets credit for all SD withholding including the tax withheld for nonresident SD 3301.
Scenario 2:
Taxpayers full year resident of nontaxing SD 7809. Enter SD 7809 in the OHSD input screen. This will report correct nontaxing resident SD 7809 in the Schedule of School District Residency on page 1 of the SD 100 and page 3 correctly showing no entries (blank). You will notice that nonresident SD 7809 tax withheld included in the Schedule of School District Withholding and is included in the total forwarded to SD 100 page 2,
School district income tax withheld…
line. Don’t create an OHSD input screen unit for SD 3301.
Scenario 3:
Taxpayers are part-year residents of taxing SD 7203 from 01/01/ to 4/30/ and nontaxing SD 7820 from 5/1/ to 12/31/.
Create OHSD input screen units for SD 7203 and SD 7820 with corresponding dates of residency. This will report SD 7203 and SD 7820 in the Schedule of School District Residency on page 1 of the SD 100 and page 3 correctly shows taxing SD 7203. Use force fields on OHSD unit 7203 as needed. Don’t create an OHSD unit for SD 3301.
All
 school district withholding is captured in the SD 100 page 2,
School district income tax withheld…
 line (view Schedule of School District Withholding for details), and the taxpayer gets credit for all SD withholding including the tax withheld for nonresident SD 3301.

This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • State: Ohio
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