The Ohio school district income tax generates revenue to support school districts who vote to enact the tax. This tax is in addition to and separate from any federal, state, and city income or property taxes. Ohio school districts may enact a school district income tax with voter approval. As of January 2023,210school districts impose an income tax.
The Department of Taxation collects and administers the tax on behalf of the school districts. School district income tax returns are subject to the same filing, amending, payment, extension, and refund requirements and procedures as Ohio’s individual income tax return.The Department offersfreeoptions to file and pay electronically.
Any individual or estate that receives income while a resident of a taxing school district is subject to school district income tax. To determine your school district and its tax rate, enter your home address into The Finder:
Access The Finder
Find My School District Number
To have school district income tax withheld from your pay, submit an IT 4 with the school district name and number to your employer. Please note, your school district withholding is not the same as your city income tax withholding. To locate your school district withholding, see the sample W-2.
Employers looking for information on withholding school district income tax should click here.
School District Income Tax Bases
Each school district that levies a tax does so based on one of the following two methods:
Traditional: The traditional tax base is the taxpayer’s Ohio income tax base (Ohio IT 1040, line 3 minus line 4), plus any business income deduction. Traditional filers must completelines19-23on the SD 100.
Earned Income: The earned income tax base includes only employee compensation and net earnings from self-employment to the extent included inmodified adjusted gross income. Earned income filers must completelines24-27on the SD 100.
To determine a school district’s tax type, see the “OhioSchoolDistrictNumbers” section of the Individual and School District income tax instructions.
School District Income Tax Resources
- What'smySchoolDistrictNumber?(TheFinder)— Look up your address to determine if you live in a taxing school district as well as the tax rate and four-digit school district number.
- SchoolDistrictIncomeTaxForms — This page contains the school district income tax return (SD 100) as well as support forms and instructions for the return.
- 2022 Individual and School District Income Tax Instructions— See the “General Information for the SD 100” section of the instructions.
- Make a Payment— If you owe, you can pay by electronic check or credit/debit cardusing ourGuest Payment Serviceor our ePayment system.Payment can also be made by paper check with the correct payment voucher(s), available on our forms page.
- Frequently Asked Questions— Get answers to some of the more frequently-asked questions concerning the school district income tax.
- SchoolDistrict Updates— This page lists changes in rate or status of taxing school districts effective for the current year and forward.
Taxpayers with additional questions on this subject may contact the Department of Taxation by email or by calling 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment).
