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What is the School District Income Tax?

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Question
What is the School District Income Tax?

Answer

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


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Article Details
Views: 2154 Created on: Jun 15, 2013
Date updated: Dec 07, 2021
Posted in: States, Ohio

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