OH SD100

[MontanaEA]

I have a new client who moved from Ohio after 12/31/07. I am filing a full-yr resident Ohio return for him. On another thread, I read about Form SD100. After looking at it, I am concluding he doesn't need to file it because I can't find his School Distriict (Tipp City-#5508 in Miami County) in the list on pgs 9-10 of the SD100 instructions. Am I correct? Thanks for your help, Ohio preparers.

[Margaret CPA in OH]

You are correct. Not all school districts have an income tax. The client should know whether or not s/he lived in such a district, though.