2018 Ohio SD 100ES Voucher 1 Due April 17, 2018

Transcription

1 Important 2018 Ohio SD 100ES Voucher 1 Due April 17, 2018 Make payment payable to: School District Income Tax Do not send cash. Do not use this voucher to make an estimated payment for Ohio income tax. Use Ohio IT 1040ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, it is the equivalent of using a debit card to withdraw money directly from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections , and authorize us to request this Cut on the dotted lines. Use only black ink. Rev. 8/17 OHIO SD 100ES School District Estimated Income Tax (Voucher 1) Due April 17, 2018 First name M.I. Last name Spouse s first name M.I. Last name SD 2018ES to print the first three letters of Do NOT fold check or voucher. School district number Use UPPERCASE letters Taxpayer s last name Spouse s last name Address Taxpayer s SSN City, state, ZIP code Spouse s SSN Amount of Do NOT staple or paper clip. Do NOT send cash. $ Make payment payable to: School District Income Tax Payment Mail this voucher and payment to: School District Income Tax, P.O. Box , Columbus, OH

2 Important 2018 Ohio SD 100ES Voucher 2 Due June 15, 2018 Make payment payable to: School District Income Tax Do not send cash. Do not use this voucher to make an estimated payment for Ohio income tax. Use Ohio IT 1040ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, it is the equivalent of using a debit card to withdraw money directly from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections , and authorize us to request this Cut on the dotted lines. Use only black ink. Rev. 8/17 OHIO SD 100ES School District Estimated Income Tax (Voucher 2) Due June 15, 2018 First name M.I. Last name Spouse s first name M.I. Last name SD 2018ES to print the first three letters of Do NOT fold check or voucher. School district number Use UPPERCASE letters Taxpayer s last name Spouse s last name Address Taxpayer s SSN City, state, ZIP code Spouse s SSN Amount of Do NOT staple or paper clip. Do NOT send cash. $ Make payment payable to: School District Income Tax Payment Mail this voucher and payment to: School District Income Tax, P.O. Box , Columbus, OH

3 Important 2018 Ohio SD 100ES Voucher 3 Due September 17, 2018 Make payment payable to: School District Income Tax Do not send cash. Do not use this voucher to make an estimated payment for Ohio income tax. Use Ohio IT 1040ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, it is the equivalent of using a debit card to withdraw money directly from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections , and authorize us to request this Cut on the dotted lines. Use only black ink. Rev. 8/17 OHIO SD 100ES SD Do NOT fold check or voucher. 2018ES School District Estimated Income Tax (Voucher 3) Due September 17, 2018 First name M.I. Last name Spouse s first name M.I. Last name School district number to print the first three letters of Use UPPERCASE letters Taxpayer s last name Spouse s last name Address City, state, ZIP code Taxpayer s SSN Spouse s SSN Amount of Do NOT staple or paper clip. Do NOT send cash. Payment $ Make payment payable to: School District Income Tax Mail this voucher and payment to: School District Income Tax, P.O. Box , Columbus, OH

4 Important 2018 Ohio SD 100ES Voucher 4 Due January 15, 2019 Make payment payable to: School District Income Tax Do not send cash. Do not use this voucher to make an estimated payment for Ohio income tax. Use Ohio IT 1040ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, it is the equivalent of using a debit card to withdraw money directly from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections , and authorize us to request this Cut on the dotted lines. Use only black ink. Rev. 8/17 OHIO SD 100ES School District Estimated Income Tax (Voucher 4) Due January 15, 2019 First name M.I. Last name Spouse s first name M.I. Last name SD 2018ES to print the first three letters of Do NOT fold check or voucher. School district number Use UPPERCASE letters Taxpayer s last name Spouse s last name Address Taxpayer s SSN City, state, ZIP code Spouse s SSN Amount of Do NOT staple or paper clip. Do NOT send cash. $ Make payment payable to: School District Income Tax Payment Mail this voucher and payment to: School District Income Tax, P.O. Box , Columbus, OH

5 School District Year 2018 Estimated Income Tax Payments Worksheet #1: Traditional Tax Base Use this worksheet to determine your estimated liability for school district income tax due to a traditional tax base school district. If you filed a school district income tax return for year 2017 and if you will be making estimates based on the last year s tax method, skip lines 1 through 8 and enter on line 9 below 100% of the tax shown on line 4 of the 2017 SD 100. What Are My Payment Options? There are three payment options available to you: SD 100ES Rev. 12/17 Electronic Check Sa e time an postage y ele troni ally filing and paying your 2018 quarterly estimates. Simply go to our Web site at tax.ohio.gov for this electronic payment option. Using this metho of payment eliminates the nee for you to file a paper copy of SD 100ES. Note 1: If you move during the year and will be residing in more than one district that imposes the school district income tax, you will need to complete a separate worksheet for each school district. Note 2: You can avoid paying school district estimated income tax if the sum of (i) your 2018 Ohio income tax withholding and (ii) your 2018 school district income tax withholding and (iii) $500 is equal to or greater than the sum of your 2018 Ohio income tax and your 2018 school district income tax. Credit Card You may use your Discover, VISA, MasterCard or American Express card to pay your estimated school district income taxes. You may make your credit card payments by either visiting tax.ohio.gov or by calling PAY-TAX ( ). he hio juris i tion o e is. ial ayments charges a convenience fee equal to 2.5% (or $1, whichever is greater). his fee is pai ire tly to ial ayments an is ase on the amount of your ta payment. o not file ou her SD 100ES if you use the credit card method of payment. Check or Money Order You may send in a personal check or money order made payable to the School District Income Tax with your quarterly estimated SD 100ES. Mail to the address printed on the voucher. Do not send cash. 1. Enter your year 2018 estimated Ohio income tax base (Ohio IT 1040, line 3 minus Ohio IT 1040 line 4). To see how to compute this amount, refer to your 2017 Ohio SD 100, line Estimated business income deduction add-back. Refer to your 2017 Ohio Schedule IT BUS, Line Estimated traditional tax base school district income. Add line 1 and line 2 and enter the result here Part-year/nonresident deduction. Enter the amount of income included on line 3 that you estimate will be earned while a resident of another school district Estimated school district taxable income. Subtract line 4 from line 3. This is the estimated taxable in ome you ill use to figure your estimate s hool istri t in ome ta lia ility School district tax. Multiply the school district estimated taxable income on line 5 by the decimal rate that applies to your school district of residence. The rates are listed on pages Senior citizen credit. nter the senior iti en re it of if you (or your spouse if filing jointly) ill be 65 by the end of the taxable year. You may claim a maximum of $50 per return School district tax after credits. Subtract line 7 from line 6 and enter here (if less than 0, enter 0 ) Enter the lesser of 90% of line 8 above or 100% of the tax shown on line 4 of the 2017 SD 100 if you filed a 2017 SD 100 for this district School district income tax to be withheld and year 2017 school district income tax overpayment credited to year Exclude from your year 2017 overpayment any tax paid after April 18, 2018 and treat such tax payment as a year 2018 estimated tax payment School district estimated income tax due. Subtract line 10 from line 9 and enter here (if less than 0, enter 0 ). This is your estimated school district income tax liability Multiply the amount on line 11 by.25 and enter the result on this line. This is the amount of each of your school district estimated quarterly payments

6 School District Year 2018 Estimated Income Tax Payments Worksheet #2: Earned Income Tax Base SD 100ES Rev. 12/17 Use this worksheet to determine your estimated liability for school district income tax due to an earned income tax base school district. If you filed a school district income tax return for year 2017 and if you will be making estimates based on the last year s tax method, skip lines 1 through 6 and enter on line 7 below 100% of the tax shown on line 4 of the 2017 SD 100. Note 1: If you move during the year and will be residing in more than one district that imposes the school district income tax, you will need to complete a separate worksheet for each school district. Note 2: You can avoid paying school district estimated income tax if the sum of (i) your 2018 Ohio income tax withholding and (ii) your 2018 school district income tax withholding and (iii) $500 is equal to or greater than the sum of your 2018 Ohio income tax and your 2018 school district income tax. What Are My Payment Options? There are three payment options available to you: Electronic Check Sa e time an postage y ele troni ally filing and paying your 2018 quarterly estimates. Simply go to our Web site at tax.ohio.gov for this electronic payment option. Using this metho of payment eliminates the nee for you to file a paper copy of SD 100ES. Credit Card You may use your Discover, VISA, MasterCard or American Express card to pay your estimated school district income taxes. You may make your credit card payments by either visiting tax.ohio.gov or by calling PAY-TAX ( ). he hio juris i tion o e is. ial ayments charges a convenience fee equal to 2.5% (or $1, whichever is greater). his fee is pai ire tly to ial ayments orporation an is ase on the amount of your ta payment. o not file voucher SD 100ES if you use the credit card method of payment. Check or Money Order You may send in a personal check or money order made payable to the School District Income Tax with your quarterly estimated SD 100ES. Mail to the address printed on the voucher. Do not send cash. 1. Estimated wages and other compensation. Enter the amount of wages, salaries, tips and other compensation you estimate you will earn on your W 2(s) while a resident of the school district. Only enter these amounts if they ill e in lu e in hio a juste gross in ome Estimated earnings from self-employment. Enter the amount of net self employment income you estimate you will earn while a resident of the school district. Only enter these amounts if they will be in lu e in hio a juste gross in ome Estimated school district taxable income. Add line 1 and line 2. This is the estimated taxable income you ill use to figure your estimate s hool istri t in ome ta lia ility School district tax. Multiply the estimated school district taxable income on line 3 by the decimal rate that applies to your school district of residence. The rates are listed on pages Senior citizen credit. nter the senior iti en re it of if you (or your spouse if filing jointly) ill e 65 by the end of the taxable year. You may claim a maximum of $50 per return School district tax after credits. Subtract line 5 from line 4 and enter here (if less than 0, enter 0 ) Enter the lesser of 90% of line 6 above or 100% of the tax shown on line 4 of the 2017 SD 100 if you filed a 2017 SD 100 for this district School district income tax to be withheld and year 2017 school district income tax overpayment credited to year Exclude from your year 2017 overpayment any tax paid after April 18, 2018 and treat such tax payment as a year 2018 estimated tax payment School district estimated income tax due. Subtract line 8 from line 7 and enter here (if less than 0, enter 0 ). This is your estimated school district income tax liability Multiply the amount on line 9 by.25 and enter the result on this line. This is the amount of each of your school district estimated quarterly payments Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections , and authorize us to request this 2

7 School Districts With an Income Tax for 2018 Boldface indicates a newly enacted rate, a rate change for 2018 or a change in the tax type. Rev. 12/17 Decimal Decimal SD# School District Name (and Counties) Rate Percent SD# School District Name (and Counties) Rate Percent Earned Income Only Tax Base School Districts Traditional Tax Base School Districts 0502 Athens CSD (Athens) % 3301 Ada EVSD (Hancock, Hardin) ½% 2801 Berkshire LSD (Geauga) % 7501 Anna LSD (Shelby) ½% erne nion LS ( airfiel o ing) % 1901 Ansonia LSD (Darke) ¾% 5501 Bethel LSD (Miami) ¾% nt erp LS ( aul ing) ½% 7502 Botkins LSD (Auglaize, Shelby) ¼% 3201 Arcadia LSD (Hancock, Seneca) % 5901 Cardington Lincoln LSD (Marion, 1902 Arcanum Butler LSD (Darke) ½% Morrow) ¾% 3202 Arlington LSD (Hancock) ¼% 5401 Celina CSD (Mercer) ¾% yers ille LS ( efian e) % 8501 Chippewa LSD (Wayne) % 3901 Bellevue CSD (Erie, Huron, Sandusky, ir le ille S ( i a ay) ¾% Seneca) ½% 7001 Clear Fork Valley LSD (Knox, 2501 Bexley CSD (Franklin) ¾% Richland) % 2101 Big Walnut LSD (Delaware) ¾% 5204 Cloverleaf LSD (Medina) ¼% loom arroll LS ( airfiel ) ¼% 7201 Clyde Green Springs EVSD lu ton S ( llen an o ) ½% (Sandusky, Seneca) % 8701 Bowling Green CSD (Henry, Wood) ½% 1704 Crestline EVSD (Crawford, Richland) ¼% 5502 Bradford EVSD (Darke, Miami, Shelby) ¾% 8702 Eastwood LSD (Wood) % 8601 Bryan CSD (Williams) % 8603 Edon Northwest LSD (Williams) % 1701 Buckeye Central LSD (Crawford, Huron, 5101 Elgin LSD (Delaware, Hardin, Marion) ¾% Richland, Seneca) ½% 7203 Gibsonburg EVSD (Sandusky, Wood) ¾% 2102 Buckeye Valley LSD (Delaware, Marion, reenfiel S ( ayette ighlan Morrow, Union) % Ross) ¼% anal in hester LS ( airfiel 0302 Hillsdale LSD (Ashland, Wayne) ¼% Franklin) ¾% 7403 Hopewell Loudon LSD (Seneca) ½% 8801 Carey EVSD (Seneca, Wyandot) % 7506 Jackson Center LSD (Auglaize, Logan, 8301 Carlisle LSD (Montgomery, Warren) % Shelby) ½% e ar li LS ( lar reene) ¼% e erson LS (Ma ison) % 4201 Centerburg LSD (Delaware, Knox, 4902 Jonathan Alder LSD (Franklin, Licking) ¾% Madison, Union) ¼% entral LS ( efian e illiams) ¾% Lan aster S ( airfiel ) ½% 1303 Clermont Northeastern LSD (Brown, Logan lm LS ( o ing i a ay) % Clermont) % 5504 Miami East LSD (Champaign, Miami) ¾% 5402 Coldwater EVSD (Mercer) ½% 5505 Milton Union EVSD (Miami) ¼% 1703 Colonel Crawford LSD (Crawford) ¼% 3902 Monroeville LSD (Erie, Huron) ½% 1502 Columbiana EVSD (Columbiana, 8605 Montpelier EVSD (Williams) ¼% Mahoning) % 8705 North Baltimore LSD (Hancock, olum us ro e LS ( llen utnam) % Wood) ¼% ontinental LS ( utnam) % 4508 North Fork LSD (Knox, Licking) % 3203 Cory Rawson LSD (Hancock) ¾% 1203 Northeastern LSD (Clark, Champaign) % 5503 Covington EVSD (Miami) % 7612 Northwest LSD (Stark, Summit, 1503 Crestview LSD (Columbiana) % Wayne) % 8101 Crestview LSD (Van Wert) % 1204 Northwestern LSD (Clark, Champaign) % 8502 Dalton LSD (Wayne) ¾% 8706 Northwood LSD (Wood) ¼% 4202 Danville LSD (Holmes, Knox) ½% 8504 Norwayne LSD (Medina, Wayne) ¾% efian e S ( efian e aul ing) ½% 0908 Ross LSD (Butler) ¾% aton S ( re le) ½% 5008 Sebring LSD (Mahoning) % gerton LS ( efian e illiams) % 3118 Southwest LSD (Hamilton, Butler) ¾% 8703 Elmwood LSD (Hancock, Wood) ¼% eays alley LS ( airfiel ran lin 2602 Evergreen LSD (Fulton, Lucas) ¾% i a ay) ½% 8001 Fairbanks LSD (Madison, Union) % 6806 Tri County North LSD (Darke, 2903 Fairborn CSD (Clark, Greene, Montgomery re le) % Montgomery) ½% 8509 Triway LSD (Holmes, Wayne) ¾% airfiel nion LS ( airfiel o ing 5509 Troy CSD (Miami) ½% erry) % alnut o nship LS ( airfiel ) ¾% 7503 Fairlawn LSD (Shelby) ¾% 3907 Willard CSD (Crawford, Huron) ¾% 7504 Fort Loramie LSD (Darke, Shelby) ½% 7107 Zane Trace LSD (Ross) ¾% 5406 Fort Recovery LSD (Darke, Mercer) ½% 1903 Franklin Monroe LSD (Darke, Miami) ¾% 7202 Fremont CSD (Sandusky) ¼% 2603 Gorham Fayette LSD (Fulton) % 3 (continued on next page)

8 School Districts With an Income Tax for 2018 Decimal SD# School District Name (and Counties) Rate Percent Rev. 12/17 Decimal SD# School District Name (and Counties) Rate Percent Traditional Tax Base School Districts (cont d.) 1305 Goshen LSD (Clermont, Warren) % 2904 Greeneview LSD (Clinton, Fayette, Greene) % 1904 Greenville CSD (Darke) ½% 7505 Hardin Houston LSD (Shelby) ¾% 3302 Hardin Northern LSD (Hancock, Hardin) ¾% i s ille S ( efian e) ¾% 5902 Highland LSD (Delaware, Morrow) ½% 3604 Hillsboro CSD (Highland) % 3501 Holgate LSD (Henry) ½% ennings LS ( utnam) ¾% 4503 Johnstown Monroe LSD (Delaware, Licking) % ali a LS ( utnam) % 3303 Kenton CSD (Hardin, Wyandot) % 7204 Lakota LSD (Sandusky, Seneca, Wood) ½% Leipsi LS ( utnam) ¾% 3205 Liberty Benton LSD (Hancock) ¾% 3502 Liberty Center LSD (Fulton, Henry) ¾% 2306 Liberty Union Thurston LSD ( airfiel ) ¾% 4506 Licking Valley LSD (Licking, Muskingum) % 4903 London CSD (Madison) % Lou on ille errys ille S ( shlan Holmes, Knox, Richland) ¼% 0905 Madison LSD (Butler) ½% M om LS ( an o utnam Wood) ½% 1102 Mechanicsburg EVSD (Champaign, Madison) ½% 8604 Millcreek West Unity LSD (Williams) % Miller ity e le elan LS ( utnam) ¼% 0601 Minster LSD (Auglaize, Darke, Mercer Shelby) % 1905 Mississinawa Valley LSD (Darke) ¾% 8802 Mohawk LSD (Crawford, Seneca, Wyandot) % 5903 Mount Gilead EVSD (Morrow) ¾% ational rail LS ( ar e re le) ¾% 0602 New Bremen LSD (Auglaize, Mercer, Shelby) % 0603 New Knoxville LSD (Auglaize, Shelby) ¼% 5708 New Lebanon LSD (Montgomery) ¼% 3903 New London LSD (Ashland, Huron, Lorain) % 0907 New Miami LSD (Butler) % 7404 New Riegel LSD (Seneca) ½% 4507 Newark CSD (Licking) % 5506 Newton LSD (Darke, Miami) ¾% 8003 North Union LSD (Delaware, Union) % 5904 Northmor LSD (Marion, Morrow, Richland) % 8505 Northwestern LSD (Ashland, Wayne) ¼% 3904 Norwalk CSD (Huron) ½% 4712 Oberlin CSD (Lorain) % 7405 Old Fort LSD (Sandusky, Seneca) % 8707 Otsego LSD (Henry, Lucas, Wood) % tta a lan orf LS ( utnam) ½% tto ille LS ( aul ing utnam) ¾% an ora il oa LS ( llen utnam) ¾% Traditional Tax Base School Districts (cont d.) ar ay LS ( uglai e Mer er Van Wert) % atri enry LS ( enry utnam Wood) ¾% aul ing S ( aul ing utnam) % errys urg S ( oo ) ½% ettis ille LS ( ulton enry) % i erington LS ( airfiel ran lin) % i ua S (Miami) ¼% lymouth Shiloh LS ( ra for uron Richland) % re le Sha nee LS ( utler Montgomery re le) % eynol s urg S ( airfiel ran lin Licking) ½% 3304 Ridgemont LSD (Hardin, Logan) ¾% 3305 Riverdale LSD (Hancock, Hardin, Wyandot) % 4604 Riverside LSD (Logan, Shelby) ¾% 7507 Russia LSD (Darke, Shelby) ¾% 7406 Seneca East LSD (Huron, Seneca) % 7008 Shelby CSD (Richland) % 3905 South Central LSD (Huron, Richland) ¼% 1205 Southeastern LSD (Clark, Greene) % South est Li ing LS ( airfiel Licking) ¾% 0209 Spencerville LSD (Allen, Auglaize, Van Wert) % Springfiel LS (Mahoning) % 8607 Stryker LSD (Williams) ½% 2606 Swanton LSD (Fulton, Lucas) ¾% ala an a S ( utler re le) % 1103 Triad LSD (Champaign, Logan, Union) ½% 1906 Tri Village LSD (Darke) ½% in alley ommunity LS ( re le) ½% 7106 Union Scioto LSD (Ross) ½% 1510 United LSD (Columbiana) ½% 8803 Upper Sandusky EVSD (Crawford, Marion, Wyandot) ¼% 3306 Upper Scioto Valley LSD (Auglaize, Hardin, Logan) ½% alley ie LS (Montgomery re le) ¼% 8104 Van Wert CSD (Van Wert) % 3208 Vanlue LSD (Hancock, Seneca, Wyandot) % 1907 Versailles EVSD (Darke, Shelby) % 0605 Wapakoneta CSD (Auglaize) ¾% ayne ra e LS ( aul ing utnam Van Wert) ¼% aynesfiel oshen LS ( llen Auglaize, Logan) % 4715 Wellington EVSD (Huron, Lorain) % 1105 West Liberty Salem LSD (Champaign, Logan) ¾% 3906 Western Reserve LSD (Erie, Huron) ¼% 1404 Wilmington CSD (Clinton, Greene) % 3122 Wyoming CSD (Hamilton) ¼% 2906 Xenia Community CSD (Greene, Warren) ½% 2907 Yellow Springs EVSD (Clark, Greene) % 4