I have been sent a bill for school district income tax from the state of ohio for 2009. My only income that year was from unemployment compensation, and I only lived in the district from August 1 until the end of year. Do I owe any taxes for that year based on this?

Thanks.

Under the traditional tax base, your unemployment compensation is subject to OH School District Income Tax. All residents are required to file and income tax return even if they have no tax liability. Even for taxpayers who have no earned income under the earned income tax base,like yourself, return is required to be filed. This will allow the taxpayer to avoid receiving a delinquency notice from the Tax Department for non-filing. An individual not filing or paying the school district income tax will be penalized under the same provisions currently in effect for the Ohio individual income tax. For calendar year 2010, the interest charge is 4 percent per annum. The penalty for a late filed return is the greater of $50 per month up to $500 or 5 percent per month up to 50 percent of the tax. The penalty for the late payment of tax is double the interest rate charged. If you have any questions or need clarification, you may call 614/466-3960, Dept of taxation of OH.