Form SD 100 PDF Details

Enter “9999” as the school district number for any part of the year you were a nonresident of Ohio.

Both spouses: if you and your spouse were both residents of a school district for the same time period, check both boxes

Filing status: check one, as reported on the Ohio IT 1040

Residency tool: you can use ODT's tool to calculate your “days as resident” and “residency factor” at tax.ohio.gov/SDresidency

Total amount due: pay electronically at tax.ohio.gov/pay or include the Ohio Universal Payment Coupon (OUPC) and your check

Staples: do not staple or paper clip

QuestionAnswer
Form NameForm SD 100
Form Length5 pages
Fillable?Yes
Fillable fields315
Avg. time to fill out53 min
Edition2025
Where to sendNO Payment Included: Ohio Department of Taxation, P.O. Box 182197, Columbus, OH 43218-2197; Payment Included: Ohio Department of Taxation, P.O. Box 182389, Columbus, OH 43218-2389
Other namesSD 100, SD100, Ohio SD 100, Ohio SD100, SD 100 Ohio, school district income tax return
Official sourceForm SD 100 (Rev 2025), Ohio Department of Taxation