The Small Business Workshop - Ohio Department of Taxation - State ...

School District Withholding Tax Section .................................................................................................................. 57-75
What Is School District Income Tax? ........................................................................................................................... 57
Who Must Register and Withhold? .............................................................................................................................. 57
How Do I Get Forms and Applications? Where Do I Get Assistance if I Need Help? ................................................. 57
After Applying as an Ohio School District Employer Withholding Agent, What Forms Must Be Completed? ............. 58
How Do I Make Corrections if an Error is Made? ........................................................................................................ 58
Are Employers Responsible for Withholding the School District Income Tax from Employees’ Compensation? ........ 59
As an Employer, How Do I Know What District an Employee Lives In?...................................................................... 59
As an Employer, Am I Automatically a School District Withholding Agent? ................................................................. 59
How Do Employers Know How Much Tax to Withhold? .............................................................................................. 59
How Do Employers Remit Their School District Withholding Tax? .............................................................................. 60
Do Employers File Separate SD 101s for Each School District for Which School District Income Tax Was Withheld? ..... 60
Must Employers File an Annual Reconciliation of Withholding?.................................................................................. 60
What Are My Responsibilities as an Ohio School District Employer Withholding Agent? ........................................... 61
What About Penalties for Failure to Comply with School District Income Tax Withholding Responsibilities? ............. 61
What Records Must I Keep and How Long Must These Records Be Kept? ............................................................... 61
Which Taxpayers Are Legally Not Obligated To Pay the School District Tax? ............................................................. 61
Can Voters Repeal the School District Income Tax? ................................................................................................... 61
What Limits Can Voters of a School District Impose on the Income Tax Rate That Can Be Levied? ......................... 62
When Will the School District Receive the Revenue from the Income Tax? ............................................................... 62
Ohio School District Income Tax Employer Withholding Exhibits ............................................................. 63-75
Exhibit 1 – School Districts with an Income Tax for 2011 .................................................................................. 64-65
Exhibit 2 – Ohio Form IT 1, Combined Application for Registration as an Ohio Withholding Tax/School
District Withholding Tax Agent ................................................................................................................................ 66
Exhibit 3 – Ohio Form IT 1R, Registration for Ohio School District Withholding Agent .......................................... 67
Exhibit 4 – Ohio Form IT 4, Employee’s Withholding Exemption Certifi cate .......................................................... 68
Exhibit 5 – Ohio Form SD 101, Employer’s Payment of School District Income Tax Withheld .............................. 69
Exhibit 6 – Ohio Form IT 2, Wage and Tax Statement ........................................................................................... 70
Exhibit 7 – Ohio Form IT 3, Transmittal of Wage and Tax Statements ................................................................... 71
Exhibit 8 – Ohio Form SD 141, School District Employer’s Annual Reconciliation of Tax Withheld .................. 72-73
Exhibit 9 – Ohio Form SD 141X, Amended School District Employer’s Annual Reconciliation of Tax Withheld ... 74-75
Commercial Activity Tax Section ............................................................................................................................... 77-92
What Is Commercial Activity Tax (CAT)? ..................................................................................................................... 77
Who Is Subject to CAT? .............................................................................................................................................. 77
Who Is Not Subject to CAT? ........................................................................................................................................ 77
What Are Taxable Gross Receipts? ............................................................................................................................. 77
Is Registration Required? ............................................................................................................................................ 77
What Are Consolidated Elected Taxpayers and Combined Taxpayers? ..................................................................... 78
What Is the Tax Rate? ................................................................................................................................................. 78
How Often Am I Required To File? .............................................................................................................................. 78
How Do I Get Forms? Where May I Get Assistance if I Need Help? .......................................................................... 78
When Are the Tax Returns and Minimum Tax Due? .................................................................................................... 79
Are There Penalties for Filing or Paying Taxes Late? ................................................................................................. 79
Can Returns Be Amended?......................................................................................................................................... 79
Commercial Activity Tax Exhibits .................................................................................................................. 80-92
Exhibit 1 – Ohio Form CAT 1, Commercial Activity Tax Registration ................................................................ 81-84
Exhibit 2 – Ohio Form CAT12, 2010 Annual Return and 2011 Minimum Tax Payment Return With Instructions ...... 85
Exhibit 3 – Ohio Form CAT REF, Application for Commercial Activity Tax Refund ............................................ 86-87
Exhibit 4 – Ohio Form CAT ES, Request to Change Election Status ................................................................ 88-89
Exhibit 5 – Ohio Form CAT AR, Add/Remove a Member to/from a Group ............................................................. 90
Exhibit 6 – Ohio Form CAT 3C, Change in Mailing or Location Address Form ...................................................... 91
Exhibit 7 – Ohio Form CAT FF, Request to Change Filing Frequency ................................................................... 92
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