Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-7 - Income Tax
Section 5703-7-09 - Taxpayers reporting of school district of residence
Universal Citation: OH Admin Code 5703-7-09
Current through all regulations passed and filed through September 16, 2024
(A)
(1)
Pursuant to
section 5747.04 of the Revised Code,
individual taxpayers shall indicate the Ohio school districts in which the
taxpayers resided during the taxable year when filing their returns pursuant to
section 5747.08 of the Revised
Code.
(2)
Taxpayers shall indicate their Ohio school districts
using the four-digit number assigned to the school district by the tax
commissioner.
(B) Nonresident taxpayers shall indicate that they did not reside in an Ohio school district at any point during the taxable year by using the four-digit nonresident number designated by the commissioner.
(C) The commissioner shall publish the four-digit school district numbers and nonresident number on the department's website and as part of the annual income tax return instructions.
Replaces: 5703-7-09
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