Numerous Ohio school districts have an additional income tax. For a list of school districts that are required to file Form SD-100, click here for a list of Ohio School Districts.
Do I need to file an SD-100 if I do not have a tax liability?
Ohio residents who lived in a taxing school district for any portion of the year are subject to Ohio's school district income tax. Individuals who worked, but did not live in, a taxing school district are not required to file an SD-100.
You may electronically file the school district return with your Ohio state return using our program, or you can get Ohio Form SD-100 from the Ohio Department of Revenue web site at Ohio DOR website or from your local school board office.
Who must file an SD-100?
You must file an SD-100 if all of the following are true:
- You lived in a taxing school district for any portion of the tax year;
- You received income while living in the district; and
- Based on that income, you have a school district income tax liability (SD-100, line 26 or 36)
NOTE: Beginning with tax year 2023, if you have a tax liability for more than one school district, you will file only one SD 100.
What are the School District Income Tax Bases?
- Traditional Tax Base School District Method: This method allows voter to enact a school district income tax based on modified adjusted gross income minus exemptions shown on the OH income tax return. Under this method, individuals pay the school district tax based on OH income tax base shown on your Ohio 1040.
- Earned Income Tax Base School District Method: This method allows voters to approve a school district income tax that will only apply to individuals, not estates, and will only apply to each individuals income tax. It is based on an individuals earned income which includes wages and salaries and self-employment income from a business. If you reside in an earned income school district your taxable income is only income included in your modified adjusted gross income.
Even if you do not have to file an Ohio Tax Return, you will have to file an SD-100 if you have a school district tax liability.
What if my employer withheld School District taxes in error?
File an SD-100 to report the erroneous withholding. All school district withholding will be reported on a single Schedule of School District Withholding and combined on line 11 of the SD-100. The total withholding will be applied toward any tax liability you have (Line10). If you do not have a tax liability, the withholdings withheld in error will be refunded to you.
What If I lived in more than on School District?
Beginning in 2023, you will file one single SD-100 form no matter how many school districts you lived in. Complete the School District Residency Status for each school district you lived in.
What if I am retired?
You will have to file an SD-100 if you show any school district tax liability. However, taxpayers who are age 65 or older at the end of the tax year may claim a $50 senior citizen credit.
What if I am active duty Military?
Military servicemembers and their civilian spouses may be liable for school district income tax if they are Ohio residents, even if they are not present in Ohio due to military orders.
For more information regarding the SD-100, please click here.
Where do I complete the SD-100?
To complete your SD-100, please follow the pathway below.
- Select State from the directory on the left-hand side of the page
- Add an Ohio state return if you have not already done so
- Select "School District Tax Return"
- Follow the prompts to complete your SD-100