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. 170of the 111th General Assembly and the decision in State, ex rel. Akron Edn. Assn. v.Essex, 47 Ohio St. 2d 47 (July 14, 1976),each taxpayer, required byChapterchapter 5747.,Revised Code, to file an annual Ohio income tax return, shall indicate thereon the public school district in which the taxpayerresidesresided during the taxable year for which the return is filed.The appropriate public school district shall be indicated
on the return by the taxpayer bythe use of ausing 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.
Resident taxpayersTaxpayers whohavemoved 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 taxpayersTaxpayers whohavemoved into or out of Ohio during the year shall indicate theOhiopublic 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.
5703-7-09 2
Replaces: former TX-47-09
Effective: 09/29/2016
Five Year Review (FYR) Dates: 06/29/2016 and 09/29/2021
CERTIFIED ELECTRONICALLY
Certification
09/19/2016
Date
Promulgated Under:
119.03
Statutory Authority:
5703.05
Rule Amplifies:
Prior Effective Dates:
5747.04
Eff 9-15-76
Document Information
- Effective Date:
- 9/29/2016
- File Date:
- 2016-09-19
- Last Day in Effect:
- 2016-09-29
- Five Year Review:
- Yes
- Rule File:
- 5703-7-09_FF_A_RU_20160919_0857.pdf
- Related Chapter/Rule NO.: (1)
- Ill. Adm. Code 5703-7-09. Taxpayers reporting of school district of residence