Who Must File a School District Income Tax Return?
Only Ohio residents who lived in a taxing school district during any portion of the year are subject to Ohio's school district income tax. Individuals who worked, but did not live, in a taxing school district are not subject to the district’s income tax.
Not all school districts have an income tax. See pages 40-45 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 taxing school district for any portion of the tax year;
● You received income while living in the district; AND
● Based on that income, you have a school district income tax liability (SD 100, line 2).
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.
**Caution** You may have a school district income tax liability even if you do not have an Ohio income tax liability. In that case, you must file both a school district income tax return and an Ohio income tax return.
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.
See R.C. 5747.08