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.
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, based on that income.
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 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.