The Ohio school district income tax generates revenue to support school districts who vote to enact the tax. This tax is in addition to and separate from any federal, state, and city income or property taxes. Ohio school districts may enact a school district income tax with voter approval. As of January 2024, 212 school districts impose an income tax.

The Ohio Department of Taxation (ODT) collects and administers the tax on behalf of the school districts. School district income tax returns are subject to the same filing, amending, payment, extension, and refund requirements and procedures as Ohio’s individual income tax return. ODT offers free options to file and pay electronically.

Any individual or estate that receives income while a resident of a taxing school district is subject to school district income tax. To determine your school district and its tax rate, enter your home address into The Finder:

Access The Finder
Find My School District Number

To have school district income tax withheld from your pay, submit an IT 4 with the school district name and number to your employer. Please note, your school district withholding is not the same as your city income tax withholding. Click here for assistance with identifying school district withholding on your income statements. 

Employers looking for information on withholding school district income tax should click here.

School District Income Tax Bases

Each school district that levies a tax does so based on one of the following two methods:

Traditional: The traditional tax base uses modified adjusted gross income (MAGI) less exemptions to calculate the school district income tax base. Traditional filers must complete lines 23-29 on the SD 100 page 3.

Earned Income: The earned income tax base includes only employee compensation and net earnings from self-employment to the extent included in MAGI. Earned income filers must complete lines 30-41 on the SD 100 page 3.

 For more information on MAGI, see the FAQ Income- General Information Question 19 "What is modified adjusted gross income?" To determine a school district’s tax type, see the “Ohio School District Numbers” section of the Individual and School District income tax instructions.

School District Income Tax Resources

• What's my School District Number? (The Finder) — Look up your address to determine if you live in a taxing school district as well as the tax rate, tax type and four-digit school district number.
• School District Income Tax Forms — This page contains the school district income tax return (SD 100) as well as support forms for the return.
• 2023 Individual and School District Income Tax Instructions — See the “General Information for the SD 100” section of the instructions.
• Make a Payment — If you owe, you can pay by electronic check or credit/debit card using our Guest Payment Service or in your OH|TAX eServices account. Payment can also be made by paper check with the Ohio Universal Payment Coupon, available on our forms page. 
• Frequently Asked Questions — Get answers to some of the more frequently-asked questions concerning the school district income tax.
• School District Updates — This page lists changes in rate or status of taxing school districts effective for the current year and forward. 

Taxpayers with additional questions on this subject may contact ODT by logging into OH|TAX eServices (registration required) and selecting "Send a Message" under "Additional Services" or by calling 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment).