Ohio Form SD 100 input for some school districts is manual in Lacerte

Ohio (OH) School District Tax Form SD 100, the income does not always show on line 1 of the form.

Ohio has two types of School Districts:

1. Traditional tax base school district
2. Earned Income Only tax base school district

The Earned Income Only tax base requires manual input of earned income to have the amount show on line 1 of the SD 100.

The list of School Districts along with the type of School District and tax rate can be found on pages 40-45 of the OH Individual Instructions for IT-1040 and SD-100.

Input for this Form is in several places in the program depending on the source of income.

• On Screen 1, Client Information, in the Ohio Information section, input the county name and Public Sch Dist #.
• If the income is from W-2 wages, input is on Screen 10:
  1. Input the wage information from each box of the W-2 in the corresponding fields.
  2. In the State and Local section input the school district tax withheld and the number of the school district.
• If this is a Traditional tax base district, the Form SD 100 will be generated with the amounts on each line. No further input is required. The Form puts a check mark next to which type of tax base the district you selected is.
  • Use the following to determine if School District is Traditional or Earned Income based:
    • https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf (pages 40-45)
    • https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_schooldistrict.aspx

      

      
      
• For Earned Income tax base districts, additional input is required on Screen 54.121, Ohio School District Tax (Form SD 100).
  1. On the first line input the School district number (must be input again does not flow from screen 1), code 1.
  2. On the line Qualified wages earned in district input the total amount of earned income to be used to calculate the amount of tax owed.  (Code 11)
  • 
• With the Earned Income input, the Form SD 100 will be generated with the amounts on each line. No further input is required. The Form puts a check mark next to which type of tax base the district you selected is.
  
  
• For all other income types:
  1. Traditional tax base will automatically generate the form with the income from all sources.
  2. Earned income tax base will need the Screen 54.121 input, detailed above.
• Only certain school district codes are Earned Income Only Tax Base School Districts. Most are Traditional Tax Base only. See the SD-100 form instructions for the list of school districts.

Note: When completing Form 2555 Foreign Income Exclusion with foreign wages (entered in screen 31.2) and Ohio School District withholding has been withheld:

1. Complete the W-2 information in Screen 31.2, except for the OH SD information.
2. Go to Screen 10, Wages, Salaries, Tips.
3. Scroll down to the State and Local section.
4. Locate the subsection Ohio.
5. Enter Local Wages and Withholding Information.
6. Complete the grid (as applicable).

Enter the applicable information in:

• School district wages, if different (-1=none)
• School district tax withheld
• 1=first school district, 2=second school district

• Because the screen 10 W-2 information is incomplete, efile Diagnostics will generate in the return, but the OH, OH RITA and SD100 should now generate correctly.
  • Verify all forms in the return are correct, including the Form 2555.
  • Disable efile error check and efile.