Error In Ohio SD 100 Calculation

Reviewing SD 100 calculations for a family member:

Line 3 (Modified AGI): $11179

Line 4 (Exemption): $2400

Line 5 (Modified AGI less exemption): $8779

Line 6 (Total tax): $36

Line 23 (Portion of line 5 received while a resident): $2400

Line 25 (Tax rate): .0150

Lines 6 and 23 are incorrect. Taxpayer was a resident for the entire year (dates in the residency section are correct: 1/1/2023 - 12/31/2023), and so line 23 should be $8779, and line 6 should be $132. Taxpayer received a notice from the state of Ohio indicating the error, and informing them that their tax liability is actually $132.

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