Ohio School District Income Tax
Ohio residents may be required to file a School District Income Tax Return (SD 100) if they reside in a school district that imposes an income tax. This tax is separate from the Ohio state income tax and is administered by the State of Ohio on behalf of local school districts.
Key Features of Ohio SD 100
- Two Tax Bases: The SD 100 form includes two tax bases: the Traditional Tax Base and the Earned Income Tax Base.
- Traditional Tax Base: Calculated using Modified Adjusted Gross Income (MAGI) less exemptions (calculated on line 5 of the form).
- Earned Income Tax Base: Limited by MAGI (calculated on line 3 of the form).
- Residency Requirement: You must have resided in one or more school districts that impose this tax for any part of the year.
- Reporting Requirements: You must complete the appropriate schedule (lines 22–28 for Traditional Tax Base or lines 29–38 for Earned Income Tax Base) and enter the total tax on line 6 or line 7, respectively.
How to File SD 100
- Complete Form SD 100 separately from your Ohio state income tax return (Form IT 1040).
- Do not staple or paper clip your returns together; file each in its own envelope.
- If you are filing both Ohio and school district returns, send them separately.
Important Notes
- School district income tax is not a municipal tax and cannot be used as a credit against city income tax (e.g., Pickerington City Income Tax).
- The tax liability is based on your income and residency in the taxing school district.
- For detailed instructions, refer to the official Ohio SD 100 guidelines.
Source:
Form IT 1040 and SD 100 Guidelines
Form ITSD 2210
Ohio State Instruction
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.