Failure To File

The Ohio Department of Taxation began sending out “Failure to File” notices on June 6, to taxpayers who did not file an Ohio School District Income Tax Return Form SD100 for the years 2013, 2014 and 2015. Did you receive one? Read on to learn more about your options.

Did you receive a “Failure to File” notice from the Ohio Department of Taxation? Don’t sweat it; you’re not the only person dealing with it. Having to figure out why you got this notice and how to relieve yourself from this problem can be challenging.

Any time you find yourself dealing with the Department of Taxation, you need to get your facts straight and be ready to correct the issue as soon as possible.

Read Also: Start Saving Hundreds On Your Property Taxes

Why Did You Get This Notice?

You didn’t just randomly receive this notice, The Ohio Department of Taxation began sending them out on June 6, 2017. They were sent by regular mail to taxpayers who:

  • Did NOT file an Ohio School District Income Tax Return Form SD100 for the years 2013, 2014, and 2015.

AND

  • Have appeared to live in a taxing school district based on the school district number and mailing address reported on their Ohio Individual Income Tax Return filed for the years 2013, 2014, or 2015.

How do you know if you lived in a taxing school district? You can use The Finder tool to enter your information and figure out what district you were located in and if it charges a school district income tax. Now let’s review what options you have to resolve this ‘Failure to File’ issue.

What Are Your Options?

You are required to respond within 20 days from the date of the notice or you may face further action from the State, so be sure to act fast when resolving the issue by one of the following options.

Option 1: If you were not a resident of this school district …

  1. Send a copy of the notice
  2. Include a letter declaring you did not live at the school district indicated in the notice.
    1. With the letter, include your actual address and the correct school district’s address with the period of time you lived there.
  3. Also, provide one of the following items to prove you lived outside the stated school district:
    1. Cell phone bill for the first and last month for the time period
    2. Utility bills for the first and last month
    3. Lease agreements

Option 2: If you have not filed an appropriate tax return, use one of the methods listed to complete your filing and payment.

  1. Use ohio.gov to file the SD100 School District Income Tax Return electronically for free.
  2. Access the necessary forms at ohio.gov and complete the SD100. This, along with all other forms with the payment due, can be sent by mail.
  3. Fax the completed form with all necessary documents to 206.424.4702 and pay your amount due electronically.

Option 3: If you have filed and paid your 2013, 2014, or 2015 School District Tax Returns …

  1. Send a copy of the notice and make sure the Social Security number on the return is correct.
  2. Send in the 10-digit confirmation number with a copy of all necessary forms and a copy of the canceled check (front and back).

If you don’t resolve the ‘Failure to File’ notice, you put yourself at risk of further action and stiffer penalties from the State. If you have any questions about your filing, first contact the Ohio Department of Taxation at tax.ohio.gov. But, if you have any additional concerns about your taxes, contact a professional at Rea & Associates and they will be able to answer them for you.

By Lisa Beamer, CPA (New Philadelphia office)

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