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Income - School District Tax
Income - School District Tax

Please see the “General Information for the SD 100” section of the individual income tax instructions, and the “School District Income Tax” page on our website.

The school district income tax generates revenue to support school districts who levy the tax. Ohio school districts may enact a school district income tax with voter approval. A school district income tax is in addition to any federal, state, and city income or property taxes.

The Department of Taxation does not determine which school districts are taxing. Instead, the Department simply collects and administers the school district income tax(es) on behalf of the school districts.

See R.C. 5748.02.

Any individual (including retirees, students, minors, etc.) or estate that receives income while a resident of a taxing school district is subject to school district income tax. Individuals who work, but do not live, in a taxing school district are not subject to the district’s income tax.

To determine which school district you live in, as well as its tax rate, enter your home address into The Finder.

See R.C. 5748.01(G) and (H).

You are a resident of a school district if you are a resident of Ohio and your primary residence is in the school district. Items such as your voter registration, driver's license and vehicle registration can help determine your primary residence.

Example 1: Darin attends college and has an apartment in School District A. He intends to return to his home town in School District B after completing college, and does not consider this “college apartment” his primary residence. Thus, Darin is a resident of School District B, even though he temporarily lives in School District A.

Example 2: Josie’s primary residence is in School District C. She is assigned by her employer to work in School District D for the next 18 months. Since the job is temporary, she maintains her home in School District C, but rents in School District D. Thus, Josie is a resident of School District C, even though she temporarily lives in School District D.

Example 3: Igor is from Ukraine and attends college in Ohio on a student visa. While attending college, his primary residence is in School District E, and he does not return to Ukraine. Because he is on a student visa, he cannot be considered an Ohio resident. Thus, Igor is a nonresident of School District E, even though his primary residence is located there.

See R. C. 5748.01(F)(1).

To determine your school district and its tax rate, enter your home address into The Finder. The city you live in is not always the same as the school district you live in.

You can also contact your county board of elections or county auditor. By giving your street address, either agency should be able to identify your school district of residence.

If you determine that you live in a taxing school district, see FAQ “How is the school district tax calculated?” for more information.

Individuals and estates described below must file an Ohio school district income tax return. School district returns (both original and amended) are subject to the same filing and extension requirements as Ohio’s individual income tax return (Ohio IT 1040).

Individuals: An individual (including retirees, students, minors, etc.) must file an SD 100 if all of the following are true:

  • S/he was a resident of a school district with an income tax for any portion of the tax year;
  • While a resident of the district, s/he received income; AND
  • Based on that income, s/he has a school district income tax liability (SD 100, line 2).

Individuals may be required to file an SD 100 even if they do not have an Ohio income tax liability.

To avoid delinquency billings, the Department of Taxation recommends residents of a taxing school district file the SD 100, even if they are not required to file.

Estates: An estate that is a resident of a traditional tax base school district must file form SD 100E. The return and any tax are due on April 15th following the close of the estate’s tax year.

See R.C. 5747.08.

The school district income tax is calculated using the method chosen by the school district at the time it enacted the tax. To determine your school district’s tax type (if any), see the “Ohio School District Numbers” section of the Individual and School District income tax instructions.

The tax type will be one of the following:

Traditional: The traditional tax base is your Ohio income tax base (Ohio IT 1040, line 3 minus Ohio IT 1040 line, 4), plus your business income deduction (if any). Traditional filers must complete lines 19 through 23 on the SD 100.

Earned Income: The earned income tax base does not use a specific line from your federal or Ohio tax return. Instead, it is based on your “earned income” and must be calculated by completing lines 24 through 27 on the SD 100.

“Earned income” includes only the following items to the extent they are included in your modified adjusted gross income:

  • Employee compensation such as wages, salaries and tips; AND
  • Self-employment income from sole proprietorships and partnerships.

“Earned income” does not include items such as retirement income, interest, dividends and capital gains.

For tax years 2019 and forward, "earned income" includes amounts only to the extent they are included in modified adjusted gross income.

For tax years prior to 2019, "earned income" includes amounts only to the extent they are included in Ohio adjusted gross income.

For more information, see the FAQ "What is Modfiied Adjusted Gross Income?" in the FAQ category, "Income - General Information".

See R.C. 5748.01(E)(1).

Traditional: Unemployment compensation is taxable in a traditional tax base school district, if the unemployment compensation is:

  • Included in your federal adjusted gross income, and thus your modified adjusted gross income; AND
  • Received while you are a resident of the school district.

Earned Income: Unemployment compensation is not taxable in an earned income base school district.

See R.C. 5748.01(E)(1).

You must file a separate SD 100 for each taxing school district. Be sure to include the correct school district number on each return and enter the dates of nonresidency. You are only taxed on the income received while you were a resident of the school district.

Traditional: Part-year residents of a traditional tax base school district should deduct the portion of their income they received while living outside of the school district on line 22 of the SD 100.

Earned Income: Part-year residents of an earned income tax base school district should include only amounts earned while a resident of the district on lines 24 through 26 of the SD 100.

See R.C. 5748.01(G)(1).

No. You cannot apply any portion of a refund from one school district against a balance due to another school district. Each SD 100 is calculated separately.

You must notify your employer that you are a resident of a taxing school district by completing an IT 4. The IT 4 must include the school district name and four-digit school district number. After you submit an IT 4 to your employer, your employer must withhold school district income tax from your pay.

If your employer does not withhold enough or any school district income tax, you may be required to make estimated school district income tax payments. See the FAQ category, “Income – Estimated Income/School District Taxes and the 2210 Interest Penalty.”

Additionally, if your employer is not withholding any tax after you’ve provided an IT 4, please send a detailed statement and a copy of your most recent W-2 to:

Employer Withholding Unit
P.O. Box 2476
Columbus, OH 43216-2476.

Your school district withholding is generally in box 19 of your W-2. If the withholding is in box 19 of your W-2, box 20 will generally identify the school district by "SD" and the four-digit school district number or "SD" and the abbreviated name of the school district. Occasionally, you may find this information in box 14 of your W-2, instead of in boxes 19 and 20. Please see the example W-2 below:

    

Your school district withholding is not the same as your city income tax withholding. Do not include any city income tax withholding on your school district income tax return.

If you believe that your employer withheld school district income tax but there is no amount shown in boxes 14 or 19 of your W-2, ask your employer for either: (i) a W-2c showing the school district withholding or (ii) a letter from your employer identifying the school district withholding.

See R.C. 5747.08(H).

You should request a refund by filing a nonresident SD 100 for the school district where the tax was withheld in error.

Traditional: If the school district uses the traditional tax base, deduct all of your income on line 22 so that your taxable income is $0.

Earned Income: If the school district uses the earned income tax base, enter -0- on lines 24 through 27 so that your taxable income is $0.

See R.C. 5747.11.

For tax years 2019 and forward, the Business Income Deduction does not reduce either school district income tax base.

For tax years prior to 2019:
Traditional:
Taxpayers who claim the Business Income Deduction on their Ohio return are required to add back the deduction amount on their Ohio SD 100 school district income tax return.

Earned Income: Taxpayers who reside in an earned income base tax school district are not required to add back any of the Business Income Deduction in calculating their school district tax base.

See R.C. 5748.01(E)(1).

An estate is subject to the Ohio school district income tax if both of the following are true:

  • The school district is a traditional tax base school district; AND
  • The decedent of the estate was a resident of the school district at the time of his/her death.

To determine a school district’s tax base and rate (if any), see the “Ohio School District Numbers” section of the Individual and School District income tax instructions.

See R.C. 5748.01(E)(2) and (F)(2).

Additional Resources

Additional Resources