International Student Tax Return Information
In cooperation with the Ohio University Tax Compliance Department, ISFS would like to provide the FAQ below;for students seeking more information on filing for a tax return. View an online workshop hosted by Tax Compliance Manager Robert Payne.;You can also see;the powerpoint .;
If you have further questions after consulting the workshop and the FAQ, you may email Robert at . More information on filing State of Ohio and School District taxes .
- Requirements to file a federal income tax return are based on receiving income from U.S. sources.
- Nonresident Aliens who are present in the U.S. under an F, J, M or Q immigration status are required to file Form 8843 regardless of if they have received any income.
Individuals living in Athens, are typically required to file a federal, Ohio state, and Ohio school district tax return.
- U.S. tax status is used to determine which tax system applies to you and which tax returns to file.
- For U.S. tax purposes, there are four U.S. tax statuses: U.S. Citizen, Permanent Resident Alien, Resident Alien for tax purposes, and Nonresident for tax purposes.
- Form 1098-T is not an income form and is not applicable to Nonresident Aliens.
- Taxable fellowships and scholarships are reported on Form 1042-S.
Each tax return depends on the particular facts and circumstances of each individual’s situation. The information entered into GTP will determine the most appropriate form for your situation: this may or may not be the same as your friend’s tax return.;
Municipal Operations & Tax Rates
In order to provide funds for the purposes of general municipal operation, maintenance of equipment, extension, enlargement, improvement of municipal services and facilities, and capital improvements, the City of Troy, Ohio imposes a municipal income tax. This tax is essentially an “earnings tax” and is levied on salaries, wages, commissions, and other compensation, and on net profits as provided in the Citys Income Tax Ordinance. The current tax rate is 1.75%.
Department Function & Responsibilities
The Income Tax Departments function is to assure compliance with the Income Tax Ordinance of the city by maintaining appropriate records with regard to the imposition of the tax and the return and payment of the tax. Further information regarding the citys income tax requirements may be obtained by reviewing the document “General Information and Instructions for the City of Troy Tax Return,” by reviewing Chapter 171 of the “Codified Ordinance of the City of Troy, Ohio” and/or by contacting the Income Tax Department.
School District Taxable Income
This section shows how the school district taxable income was calculated based on the amounts pulled from the Ohio Form IT 1040. Each school district that levies a tax does so based on one of the following two methods:
- The Traditional tax base uses;the Ohio income tax base , plus any business income deduction claimed on Ohio Schedule A, to calculate the school district income tax base. Traditional filers will;complete Schedule A on Form SD 100.
- The Earned Income tax base does not use a specific line from the federal or Ohio tax return. Instead, it is based on the taxpayers earned income and;is calculated on Schedule B on the Form SD 100.
The menu choices under this menu will vary depending on which tax base the county uses.;
- For the Traditional tax base, it provides;a place to enter an adjustment to subtract income included in the school district income that was earned while a nonresident.
- For the Earned Income tax base, it provides places to enter or adjust wages and self-employment income earned while a resident of the district and included in Ohio AGI, as well as enter any federal conformity adjustments. For more information on federal conformity, see here.
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General Tax Return Information
Due Date – Individual Returns;-;April 15
Extensions – An automatic 6-month extension is granted if a federal extension is filed. Ohio does not have a separate extension request form. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due.;All tax payments are due by the original due date of the return.
Drivers License/Government Issued Photo Identification –;Driver’s license or state ID information is not required, but the return cannot be e-filed unless either the information is provided or the preparer explicitly indicates that the taxpayer does not have a driver’s license or a state ID.
Residency Status Information For Ohio Returns
Resident: A resident is an individual who;lived in Ohio for the entire year.;Temporary absences do not affect residency status.
Part-year resident:;A part-year resident is an individual who moved into or out of Ohio during the year.
Nonresident:An individual is presumed to be a resident of Ohio unless they explicitly indicate otherwise on Form IT;NRS or Form IT DA . Guidelines for establishing nonresidency status can be found here.
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School District Income Tax
The Ohio school district income tax generates revenue to support school districts who levy the tax. This tax is in addition to and separate from any federal, state, and city income or property taxes. Ohio school districts may enact a school district income tax with voter approval. As of January 2021,;208;school districts impose an income tax.
The Department of Taxation collects and administers the tax on behalf of the school districts. School district income tax returns are subject to the same filing, amending, payment, extension, and refund requirements and procedures as Ohios individual income tax return.;The Department offers;free;options to file and pay electronically.
Any individual or estate that receives income while a resident of a taxing schooldistrict is subject to school district income tax. To determine your school district and its tax rate, enter your home address into The Finder.
To have school district income tax withheld from your pay, submit an IT 4 with the school district name and number to your employer. Please note, your school district withholding is not the same as your city income tax withholding. To locate your school district withholding, see the sample W-2.
Employers looking for information on withholding school district income tax should click here.
School District Income Tax Bases
Each school district that levies a tax does so based on one of the following two methods:
School District Income Tax Resources
School District Income Tax Rates
Districts Serving Residents of Fairfield County 2301Amanda Clearcreek LSD* / Fairfield County 2302Berne Union LSD* / Fairfield County 2303 2502Canal Winchester LSD / Franklin County 2304Fairfield Union LSD / Fairfield County 2305 2306Liberty Union-Thurston LSD / Fairfield County 2307 2309 4510Southwest Licking LSD / Licking County 6503Teays Valley LSD* / Pickaway County 2308Walnut Twp. Local Schools* / Fairfield County
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Taxpayer School District Residency
There are three residency choices:
- Resident: A resident is an individual who for a full year is both a resident of the State of Ohio and is also domiciled and/or lives in and makes a permanent place of abode in the district.;
- Part-year Resident: A part-year resident fits the definition of Resident except for part of the year rather than the full year.
- Nonresident: A nonresident was not a resident of a district for any part of the year. Generally, a nonresident return is filed to recover school district tax withheld in error.
What Are The School District Income Tax Bases
- Traditional Tax Base School District Method:;This method allows voter to enact a school district income tax based on modified adjusted gross income minus exemptions shown on the OH income tax return. Under this method, individuals pay the school district tax; based on OH income tax base shown on your Ohio 1040, line 5 and estates pay the tax owed based off of OH taxable income shown on Ohio 1040, line 3.
- Earned Income Tax Base School District Method:;This method allows voters to approve a school district income tax that will only apply to individuals, not estates, and will only apply to each individuals income tax.; It is based on an individuals earned income which includes wages and salaries and self-employment income from a business.; If you reside in an earned income school district your taxable income is only income included in your modified adjusted gross income.
Even if you do not have to file an Ohio Tax Return, you will have to file an SD-100 if you have a school district tax liability.
Filing Taxes In The United States
As an international student or scholar the income you earn in the U.S. is subject to taxation. Each year, the Internal Revenue Service and the State taxation department requires that all individuals earning income in the United States to file a tax return, which is due on April 15 of the following year. As a nonresident alien, you are required to file a federal tax return, Form 1040NR or Form 1040NR-EZ and state tax return Form IT 1040. As an employee of Ohio University, you can complete your federal tax return through the GLACIER;software.
Creating An Ohio School District Income Tax Return
To create an Ohio School District Income Tax Return , from the Main Menu of the Ohio return select;7. School District Income Tax. Click;New,;select the county the individual was a resident of at the end of the year, and click OK.
Next, select the school district they resided in and click OK.;In the School District Tax Withheld Adjustment Menu, the first line, Calculated Amount, will show the amount of school district tax;pulled from the W-2 entered in the Federal return. The amount entered on the W-2 will pull to this menu correctly if it is entered on the line below the;municipality withholding and is identified by the correct 4-digit school district code. If the amount doesn’t pull into the return, you can fix the school district information in the W-2 so that it does pull in correctly, or;you can enter the amount withheld on;2. Adjustment .;
When you are finished with the menu, press Enter or click;0. Exit.;, check Box 14 for “SD xxxx” and an amount, where xxxx is the 4-digit school district code.)
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What If I Am Active Duty Military
The;Ohio state website;indicates that, beginning in tax year 2007, if you are an Ohio resident stationed outside of Ohio, you can exclude your military income from Ohio adjusted gross income. Therefore, no Ohio or school district tax will be calculated on the active duty pay.;
For more information regarding the SD-100, please click;here.;;
Do I Need To File An Sd
The state recommends; you file an SD-100 even if you do not have a tax liability to avoid a delinquency notice,;
You;may electronically file the school district return with your Ohio state return using our program,;or you can get Ohio Form SD 100 from the Ohio Department of Revenue web site at;Ohio DOR website;or from your local school board office.;
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Ohio Extends Tax Filing Deadline To Align With Federal Date Of May 17
The Ohio Department of Taxation announced Wednesday that the state is pushing back the tax filing deadline to May 17 to match the federal government and IRS date.
The new deadline to file and pay Ohio individual income and school district income taxes for 2020 is approximately one month from the original date of April 15.
Ohio Tax Commissioner Jeff McClain said the extension is intended to provide some relief for Ohioans affected by the public safety measures to help the spread of COVID-19.
As with the IRS extension, Ohio will be waiving penalty on tax due payments made during the extension and there will be no interest charges on payments.
The department said that the first quarter estimated income tax payment for 2021 is not impacted by the extension and must still be made by April 15.
To Make An Online Payment Click Here
The City of Akron Income Tax Division will reopen for walk-in service on Monday, June 14, 2021.
A Drop Box is now available:;
If you prefer to drop off, instead of mailing, your Akron or JEDD Income Tax Forms, documents, responses to letters, payments , a Drop Box is now available.; Please place the contents inside of an envelope and be sure to include your contact information:; address, email address and telephone number.; If you prefer that we complete your tax form, you can ; to download a 2020 Tax Form Completion Request and either mail it or drop it in the Drop Box.; The drop box is accessible Monday through Friday between 5:45 am and 5:50 pm.; The Drop box is not accessible on weekends or holidays.
The location of the Income Tax Division Drop Box is inside of the PNC Center, at the corner of South Main Street and West Bowery Street in downtown Akron:
1 CASCADE PLZ STE 100; AKRON, OH 44308-1161
If you need your 2020 Tax form prepared for you, .
For Information on how to file your 2020 taxes .;
For information on the City of Akron’s Contractor Registration Program
The City of Akron Income Tax Division collects and administers the Akron City Income Tax as well as the Income Tax for the following four Joint Economic Development Districts:
- Bath Fairlawn Akron JEDD
- Coventry Akron JEDD
- Springfield Akron JEDD
NEW MUNICIPAL INCOME TAX GUIDELINES EFFECTIVE JANUARY 1, 2016.
Please use the links below for information detailed by type of filer:
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Obtaining Reading Income Tax Returns
Postcards are mailed by mid January of each year to all residents on file as of mid-December. Postcards are mailed to businesses in lieu of forms and as a reminder of the filing requirement. You may download the appropriate tax form above. You may also contact the Reading Tax Office by e-mail or call 733-0300.During the tax season , returns are also available upon request in the Tax Office at the Reading municipal building at 1000 Market Street.ITEMS TO BE INCLUDED WITH THE RETURN W-2 form.
What If My Employer Withheld School District Taxes In Error
You must file a nonresident SD 100 for the school district.
- If the school district uses the traditional tax base, you must deduct all of your income on Schedule A so that your taxable income is $0;
- If the school district uses the earned income tax base, you must enter zero as your earned income on the SD-100 so that your taxable income is $0.
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Who Must File An Sd
- Full or Part Year residents of Ohio
- Were a resident of an Ohio School District with an income tax;or received income while living within the school district
- If you are not subject to school district tax but school district tax was withheld from your W-2
NOTE:;If you are subject to school district income in more than one district, you must file a separate SD-100 for each district.
Business Return General Information
Most businesses in Ohio are subject to the Commercial Activities Tax with, depending on the circumstances, quarterly, semi-annual, and annual filing and payment deadlines. This tax is filed and remitted exclusively online through the Ohio Business Gateway.
Pass-through entities, such as S Corporations, Partnerships,;or;LLCs treated as an S Corporation or Partnership, are subject to a withholding tax and to an entity tax based upon each qualifying investors share of the qualifying pass-through entitys profits apportioned to Ohio. There are exceptions, however. See the Form IT 1140 instructions for details.
Due Dates for;Ohio Business Returns
Pass-through entities;-;April 15, or;the 15th day of the fourth month after the end of the fiscal;year.
Fiduciary – April 15, or same as IRS
An;entity that receives an extension for filing its federal;income tax return automatically receives an extension for filing the corresponding Ohio tax return to the same due date, provided that the federal extension due date is beyond the unextended due date for the corresponding Ohio return.;An extension of time to file does not give the entity an extension of time to pay. To indicate that a Federal extension has been granted, in the main menu of the;pass-through or fiduciary;return select;Heading Information > Federal Extension was granted?.
Deadlines for returns on extension:
Amended Business Returns
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Tangible Personal Property Tax
Since;2009, Ohio;no longer assesses;taxes on most tangible personal property.; Tangible personal property is defined as the physical property used in general operations of manufacturing and service-based businesses and included machinery, equipment, furniture, fixtures, and inventory.
This revamping of the way Ohio taxes businesses was initiated in 2005, effectively eliminating the State Tangible Personal Property Tax.; This tax was viewed as a disincentive to capital investment, and as a result, was considered a barrier to increases in personal and business productivity, income growth, and job creation in Ohio.
Fica Tax And Exemptions
General Student FICA exemption:
FICA taxes do not apply to payments received by students employed by a school, college, or university where the student is enrolled full time and pursuing a course of study.
International Student and Scholar FICA exemption:
International students, scholars, professors, teachers, trainees, researchers, physicians and other nonresident aliens for tax purposes present in the United States in F-1, J-1, M-1 or Q-1/Q-2 non-immigrant statuses are exempt from FICA taxes on wages.
Limitations on FICA exemption for International Persons:
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How Do I Pay My Ohio School District Tax
The school district tax form, SD 100, is not prepared automatically, in TurboTax. You needed to initiate it. First check your list of state forms to see if the SD100 and SD40P are there. If not, a school district return was not prepared.
If it was, usually; the School Districtreturn ;is e-filed with the state return,but there are exceptions. Read the Ohio “filing instructions” that TurboTaxprepares, They will tell you if the SD100 was e-filed or if you have to mailit. Mail your payment with the SD40P.
To prepare the SD100:
At the screen, in the Ohioprogram, titled;;”A few things before we wrap up your statetaxes”;;;;;;scroll downto School District taxes.;Or later at the screen;;”Your2014 Ohio Taxes are ready for us to check”;;;;-Click Other situations