Question 1

What is the Ohio school district income tax?

Accepted Answer

The Ohio school district income tax is a separate income tax levied by certain school districts on residents living within their boundaries. It is collected in addition to state and municipal income taxes and is used to fund local schools. Not every school district levies this tax.

Question 2

How do I find my Ohio school district?

Accepted Answer

You can find your school district by searching with your ZIP code, city, or full street address using this tool. For an official determination, the Ohio Department of Taxation provides 'The Finder', which returns the exact district for a specific address.

Question 3

What is a school district number?

Accepted Answer

Every public school district in Ohio is assigned a unique four-digit code. You must enter this number on Ohio form SD 100 when filing a school district income tax return so your payment is credited to the correct district.

Question 4

What is the difference between a traditional and earned income tax base?

Accepted Answer

Districts using the traditional tax base tax the same income as the Ohio individual income tax (including retirement income). Districts using the earned income tax base only tax wages, salaries, and self-employment income, and do not tax most retirement or investment income.

Question 5

Do I have to file a school district return if my district has no tax?

Accepted Answer

If you did not live in a taxing school district during the year, you generally do not need to file form SD 100. If you lived in a taxing district for any part of the year and had taxable income, a return is typically required even if no tax is due.

Question 6

Are these tax rates official?

Accepted Answer

The rates shown here are provided for informational purposes and reflect the listed effective tax year. Always confirm your district and rate with the Ohio Department of Taxation before filing your return.

Ohio School District Tax Finder

Frequently Asked Questions