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

Pursuant to Section 5747.04 of the Revised Code, each taxpayer, required by Chapter 5747. of the Revised Code to file an annual Ohio income tax return, shall indicate thereon the public school district in which the taxpayer resided during the taxable year for which the return is filed.

The appropriate public school district shall be indicated using the 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.

Taxpayers who 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.

Taxpayers who moved into or out of Ohio during the year shall indicate the 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.

Effective: 9/29/2016
Five Year Review (FYR) Dates: 06/29/2016 and 09/29/2021
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5747.04
Prior Effective Dates: 9-15-76