Who Must File an Ohio School District Income Tax return?

If you are or were a resident of a school district with an income tax.  School district income tax is based on your residence—not your place of employment.  You may also need to file if your employer withheld school district income tax in error.  Taxpayers who move between school districts must file a separate return for each school district that has an income tax.

What Income is Taxed?

The State of Ohio has two types of school district income tax:  Traditional and Earned Income Only.

Under the traditional tax base, taxpayers pay the school district income tax based on their Ohio individual taxable income (Ohio adjusted gross income less the exemption amount).  Taxpayers residing in traditional school districts must file Ohio form SD 100 even if none of their income is subject to the tax.

Under the earned income only tax base, taxpayers pay the tax on each individual’s earned income without any deductions.  “Earned income” is defined as wages, salaries, tips, other employee compensation, and self-employment income from sole proprietorships and partnerships.  It specifically does not include other types of income such as retirement income, unemployment compensation, worker’s compensation, lottery winnings, interest, dividends, capital gains, profit from rental activities, distributive shares of profit from S corporations, alimony received, distributions from trusts and estates and all other types of income that are not earned income but are part of the Ohio adjusted gross income.  Because none of this other income is included in their tax base, taxpayers in earned income only school districts do not get to deduct any personal or dependency exemptions.  Taxpayers residing in earned income only school districts must file Ohio form SD 100 even if none of their income is subject to the tax.

Are my minor children exempt?

Not if they have school district taxable income as defined above.  There is no age limit.

Please Note:

Senior citizens (age 65 or older) with school district taxable income as defined above who have income tax due are entitled to one $50 senior citizen credit against the tax per return.

If your balance due for school district income tax will be more than $500 and you have no employer withholding, you will need to make estimated payments.

My Employer Won’t Withhold School District Income Tax

Your employer is required by law to withhold school district income tax based on your residence.  It is your responsibility to make sure they know you reside in a taxing school district.  Then make sure you check your first paystub and see the tax deduction.  It should be labeled separately from your state or local tax (such as SD7202 or Fremont school).  If your employer refuses to withhold the tax, you can report them by mailing your paystub or W2 (make sure it has your employer name and address) and a letter stating their refusal to:  State of Ohio, Employer Withholding Unit, P.O. Box 2476, Columbus OH  43216-2476.  They will then contact your employer and explain their responsibility to withhold for their employees.

Local Traditional School Districts with required school district (SD) number and rates for 2018.

Local Earned Income Only School Districts with required school district (SD) number and rates for 2018.