Ohio residents who lived/resided within a school district with an income tax in effect for all or part of the taxable year are subject to Ohio's school district income tax. Some school districts do not have an income tax in effect. Click here for the Ohio school district complete listing. Beginning with tax year 2023, if you have a tax liability for more than one school district, you will file only one SD 100.
Do I have to file an SD-100 Form?
You are required to file a SD-100 if all of the following are true:
- You lived for any portion of the taxable year in a school district with an income tax;
- You received income, while living in the school district; AND
- You have a school district income tax liability (line 26 or 38 of SD-100), based on that income.
Which method should I use?
There are two methods used by school districts to levy school district taxes. The school district can use either the traditional tax base or the earned income tax base. Click here to find more information about the traditional and the earned income tax base calculations.
If you do not know what type of school district you live in, select the “The Finder” which will take you to the Ohio Department of Taxation website. From there you can select School District Income Tax and choose to find your school district by entering your address, zip code and/or latitude and longitude.
What if my employer withheld School District taxes in error?
You must file a nonresident SD 100 for the school district.
- If the school district uses the traditional tax base, you must deduct all of your income on Schedule A so that your taxable income is $0;
- If the school district uses the earned income tax base, you must enter zero as your earned income on the SD-100 so that your taxable income is $0.