Who Must File a School District Income Tax Return? Only Ohio residents who lived within a taxing school district during any portion of the year are subject to Ohio's school district income tax. Not all school districts have an income tax. See pages 41-46 for a complete listing of all Ohio school districts.
You must file an SD 100 if all of the following are true:
--You lived in a school district with an income tax for any portion of the tax year;
--While living in the district, you received income; AND
--Based on that income, you have a school district income tax liability (SD 100, line 4).
If you have a tax liability for more than one school district during the year, you must file a separate SD 100 for each district.
You may have a school district income tax liability even if you are not required to file an Ohio IT 1040 for the tax year. In that case, you must file a school district income tax return(s).
Note: If you lived in a taxing school district and received income, the department recommends you file an SD 100, even if you don’t have a tax liability, to avoid delinquency billings.
For more detailed information on this topic, please go to tax.ohio.gov for FAQs (located under the "Income – School District" subheading)