The Ohio Dept. of Taxation has begun sending failure to file notices to taxpayers who haven’t filed Form SD 100 “Ohio School District Income Tax Return” for tax years 2017, 2018 and 2019, and who live in a taxing school district based on the school district number or mailing address reported on the taxpayer’s Ohio Form IT-1040. Failure to respond to the notice will result in the issuance of an assessment and further collection action that may subject taxpayers to additional interest and penalties. For more information: