Ohio Department of Taxation School District Income Tax

Table of Contents

In Ohio, school districts are permitted to levy an income tax subject to voter approval. As of January 2012, income taxes were in place in 182 school districts.

This page is designed to help individuals and employers who want more information about the school district income tax, including how to file an annual return and whether or not a particular school district has enacted such a tax.

 

Key taxpayer resources

• Electronic filing options — Ohio now offers several ways to file a school district income tax return electronically. Learn more here.
  

• Key forms:
  • 2011 SD 100 School District Income Tax Instructions ^(PDF) — These are the instructions for filing a 2011 school district income tax return. They Include a list of all school districts that had an income tax in place for for the 2011 taxable year.
  • 2011 SD 100 School District Income Tax Return ^(PDF)
  • More School District Income Tax forms
  • Other forms — Need a form or instructions not listed here? A complete database of state tax forms and instruction booklets is available here.

• Make a payment — If you owe, you have options, including the Department of Taxation's online ePayment system for making payments by credit card or electronic check. Learn more about ePayment here.

• School districts with an income tax:
  • Full list  ^(PDF) — This list of school districts with an income tax also includes a summary of changes for the 2012 taxable year.
  • The Finder — Not sure which school district you live in? This online tool can help.

 

Key employer resources

• General employer withholding — Employers that do business in Ohio are responsible for withholding state and school district income taxes from their employees' pay. Learn more here.
• 2012 employer withholding requirements letter — This letter to employers outlines the basic school district income tax withholding responsibilities. It includes a list of all school districts with an income in effect for 2012.
• 2011 employer withholding requirements letter — This letter to employers outlines the basic school district income tax withholding responsibilities. It includes a list of all school districts with an income in effect for 2011.

 

Other resources

• Annual report ^(PDF) — The school district income tax chapter of the Department of Taxation's latest annual report is here.
• School district income tax computation worksheet ^(Excel) — This document can help with the calculation of tax in earned income districts.
• Guide to Ohio's School District Income Tax ^(PDF) — This list of questions and answers is designed to help both school administrators and the general public better understand the school district income tax.
• Other frequently asked questions
• Closing a business — There are certain tax responsibilities associated with closing a business. Learn more here.
• Contact us