Current through Register Vol. 54, No. 50, December 14, 2024
(a) The board or a designee shall determine the format for the return and make necessary arrangements for the production of the return and dissemination to taxpayers.(b) The board of the school district imposing a school district personal income tax shall prescribe the information to be included on the school district personal income tax return and the manner and place for filing. At a minimum, the return must contain the following information:(1) The taxpayer's personal information including:(iii) Social Security number.(2) The taxpayer's income as described in § 142.1(b) (relating to tax and imposition).(3) A calculation of the school district personal income tax.(4) The tax credits as provided in Chapter 144 (relating to tax credits).(5) The tax payments made before or with the filing of the return, including estimated installment payments as described in § 143.6 (relating to estimated tax declarations and installment payments).(6) A calculation of the balance of tax due after credits and payments, including a tax underpayment or overpayment.(7) An overpayment to be refunded or credited.(8) The signature of the taxpayer filing the return, or the person filing a return in the case of returns filed by persons other than the taxpayer under § 145.5 (relating to returns by persons other than taxpayer).(9) The name, address and telephone number of any person preparing the return on behalf of the taxpayer.(c) A return must allow for the filing of a joint return so that each taxpayer filing the joint return can return the information required in subsection (a) separately. See § 145.4 (relating to joint returns) for joint return requirements.(d) A return must allow a taxpayer to apportion personal income during different parts of the taxable year so that the different tax rates may be applied as provided in § 142.2(b) (relating to tax rate).