The decedent’s final school district income tax return, Ohio form SD-100, is due on the same date that the decedent’s final U.S. individual income tax return is due. The estate does not need to contact the Ohio Department of Taxation to secure an extension of time to file. If the estate has secured an extension of time to file the decedent’s final U.S. individual income tax return, then the estate also has the same extension of time to file the decedent’s final school district income tax return. Even if the estate has secured an extension of time for filing the decedent’s final U. S. individual income tax return, at least ninety percent of the school district income tax due must be paid by the unextended due date. To make extension payments of school district income taxes, use Ohio voucher form SD-40EP.