According to the State of Ohio government website, OH-SD100-047 reject code means the following:
School district taxable income for a Earned Income School District cannot be greater than Ohio modified adjusted gross income. Please correct your return and retransmit.
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Line 3 on my IT1040 is reduced by my contributions to my sons Ohio 529 plan. So does this mean that I should reduce my School District Taxable Income (Line 1 of form SD100) by the same 529 contribution amount? If I do this, this results in a refund on my school district filing of $20. I normally have a net of zero.
Thanks for the help.
Your Ohio modified adjusted gross income is not your total wages. Ohio modified adjusted gross income (MAGI) is your Ohio adjusted gross income (Ohio IT 1040, line 3) plus the business income. deduction claimed on your Ohio return (found on Ohio Schedule A, line 11).
If you did not deduct the business income deduction, then you would just use your Ohio adjusted gross income.