Do I Have to File an Ohio School District Income Tax Form?
Many Ohio school districts have an additional income tax. For a list of school districts that are required to file form SD-100, click here for a list of School Districts with a tax in effect this tax year.
You may electronically file your school district return using our program, or you can get Ohio form SD 100 from the Ohio Department of Revenue web site at Ohio DOT website or from your local school board office.
Do You Have to File a School District Income Tax Return?
- you were neither a resident of, nor domiciled in, a school district with an income tax in effect during 2016; AND
- you had no school district income tax withheld.
- you were a resident of, or were domiciled in, a school district with an income tax in effect for 2015 and either: i) had any income for a traditional tax base school district or ii) had earned income for an earned income tax base school district (see "Tax Type" discussion below). Taxpayers residing in traditional tax base school districts must file Ohio form SD 100 even if none of their income is subject to the tax, OR
- you received a W-2 with erroneous school district withholding tax taken out of your pay for 2016. If you are not liable for school district income tax, but had school district tax withheld in error, you must complete an Ohio form SD 100 for that school district number in order to request a refund. If you are liable for tax in one school district, but you had withholding tax taken for another school district, you must file separate Ohio SD 100 returns under each school district number.
Traditional Tax Base School District Method - Ohio Revised Code sections General Information for Ohio SD 100 5748.01(E)(1)(a) and 5748.01(E)(2) provide that the voters in each school district can vote to enact a school district income tax based upon income and deductions shown on the Ohio income tax return. Under these provisions of the law, individuals pay the school district income tax based upon Ohio income tax base (Ohio adjusted gross income less the exemption amount) as shown on Ohio IT 1040, line 5 and estates pay the school district income tax based upon Ohio taxable income as shown on Ohio IT 1041, line 3. Taxpayers filing an Ohio income tax return and residing in traditional tax base school districts must file Ohio SD 100 even if none of their income is subject to the tax.
Earned Income Tax Base School District Method – Ohio Revised Code section 5748.01(E)(1)(b) provides that voters in a school district can approve a school district income tax that will apply only to individuals – not to estates – and will apply only to each individual's earned income without any deductions. This method of taxation is an alternative to the traditional tax base school district method. For a listing of earned income tax base school districts, please click here.
"Earned income" is defined as wages, salaries, tips, other employee compensation, and self-employment income from sole proprietorships and partnerships.
Under this alternative tax base, each taxpayer in the earned income tax base school district does not pay school district income tax on any 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 that are part of Ohio adjusted gross income.
Taxpayers in earned income tax base school districts cannot claim any deductions such as the alimony paid deduction or the capital loss deduction. In addition to these limitations, taxpayers in the earned income tax base school districts are not allowed a deduction for personal or dependency exemptions.
I Do Not File an Ohio Income Tax Return, Must I File an Ohio SD 100?
Yes, if you have a school district tax liability. To determine this liability, you should start with what your Ohio taxable income would be if you were filing an Ohio income tax return. Then, if you show an amount on Ohio SD-100, line 6 you must file the school district income tax return.
I am Retired, Am I Liable for School District Tax?
Yes, if you show any amount of tax on Ohio SD 100, line 6. Note that taxpayers who are 65 or older before January 1, 2016 may claim on line 3 a senior citizen credit of $50 per return.
For additional information pertaining to the Ohio School District Tax, please refer to the instructions click here.