The school district income tax (Ohio form SD-100E) applies to every estate whose decedent at the time of death was domiciled in a school district, other than the Circleville City School District, imposing the school district income tax. To find out which school districts in Ohio impose the school district income tax, visit our website at www.tax.ohio.gov.
Once you are at the website, click on “Tax Forms,” and then, at “Tax Type”, select “School District Income Tax.” Click on the “Search” icon and select the ODT-issued letter showing school district income tax rates in effect. Estates liable for school district income tax must also make estimated payments of school district income tax (use Ohio voucher form SD-100E-ES).