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

  • Text Box: ACTION: Final Text Box: DATE: 09/19/2016 8:57 AM

     

     

     

    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 in State, ex rel. Akron Edn. Assn. v. Essex, 47 Ohio St. 2d 47 (July 14, 1976), each taxpayer, required by Chapter chapter 5747., Revised Code, to file an annual Ohio income tax return, shall indicate thereon the public school district in which the taxpayer residesresided during the taxable year for which the return is filed.

     

    The appropriate public school district shall be indicated on the return by the taxpayer by the 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 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 taxpayersTaxpayers 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.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    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