5703-7-09 Taxpayers reporting of school district of residence.

Pursuant to Section 5747.04 of the Revised Code, as amended by Am. Sub. S.B. No. 170 of the 111th General Assembly and the decision inState, ex rel. Akron Edn. Assn. v. Essex,47 Ohio St. 2d 47 (July 14, 1976), each taxpayer required by Chapter 5747., Revised Code, to file an annual Ohio income tax return shall indicate thereon the public school district in which the taxpayer resides.

The appropriate public school district shall be indicated on the return by the taxpayer by the use of a number for such public school district as designated by the Tax Commissioner and reflected in the instructions to the return.

Taxpayers who file a joint return but reside in different public school districts shall report the public school district of the spouse earning the majority of the income.

Resident taxpayers who have moved from one location in Ohio to another location in Ohio during the year shall indicate the public school district in which they resided when the majority of income was earned.

Partial year taxpayers who have moved into or out of Ohio during the year shall indicate the Ohio public school district in which they resided while in Ohio.

Taxpayers who were not residents of Ohio during the year shall indicate such nonresidence in accordance with the instructions to the return.

(former TX-47-09); Eff 9-15-76
Rule promulgated under: RC 5703.14