The Ohio Department of Taxation began sending Failure to File notices by regular mail on June 5, 2017 to taxpayers who:
- Have not filed an Ohio School District Income Tax Return Form SD 100 for 2013, 2014 and/or 2015; and
- Appear to have lived in a taxing school district based on the school district number and/or mailing address reported on the taxpayer’s Ohio Individual Income Tax Return (Ohio Form IT-1040) filed for 2013, 2014, and/or 2015.
To learn more about the Ohio School District Income Tax, read their Guide.
If you receive(d) a notice and need assistance, please contact a member of our State and Local Tax Team.