Guide to Ohio’s School District Income Tax - ohio tax school district code

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Guide to Ohio's
School District
Income Tax
Updated January 2018
GUIDE TO OHIO'S SCHOOL DISTRICT INCOME TAX
Prepared by
THE OHIO DEPARTMENT OF TAXATION
January 2018
TABLE OF CONTENTS
1. What is a school district income tax ................................................................................ 3
2. Who pays the tax ............................................................................................................ 3
3. Are all residents required to file returns........................................................................... 3
4. Who is not obligated to pay the tax ................................................................................. 3
5. Tax Base ......................................................................................................................... 3
6. Estates ............................................................................................................................ 5
7. Income from mineral rights.............................................................................................. 5
8. Collections....................................................................................................................... 5
9. Determining school district residency .............................................................................. 6
10. Obtaining an annual return.............................................................................................. 6
11. Filing status ..................................................................................................................... 6
12. Exemptions ..................................................................................................................... 6
13. Tax credits....................................................................................................................... 6
14. Filing deadline ................................................................................................................. 6
15. Filing returns electronically.................................................................................6
16. Deductibility from federal income tax............................................................................... 7
17. Employer withholding ...................................................................................................... 7
18. Withholding penalties ...................................................................................................... 7
19. Making estimated tax payments ...................................................................................... 7
20. Effect on farmers ............................................................................................................. 8
21. How do farmers submit the tax........................................................................................ 8
22. Penalties for failing to file or pay the tax.......................................................................... 8
23. Auditing ........................................................................................................................... 8
24. Taxpayers who move from one school district to another ............................................... 9
25. Procedures .................................................................................................................... 10
26. Reduction in millage ...................................................................................................... 10
27. Backed by bonds........................................................................................................... 10
28. Ballot restrictions ........................................................................................................... 11
29. Limitations on rate ......................................................................................................... 11
30. Term.............................................................................................................................. 11
31. Changing the base ........................................................................................................ 11
32. Multiple levies, differing base ....................................................................................... 11
33. Receipt of revenue ........................................................................................................ 11
34. Revenue from pipelines or producing wells................................................................... 12
35. Borrowing ...................................................................................................................... 12
36. Repealing or reducing a tax .......................................................................................... 12
37. Merging school districts................................................................................................. 12
38. Comparison to the municipal income tax....................................................................... 13
39. School districts in Ohio with the tax............................................................................... 13
40. Components of revenue ................................................................................................ 13
41. Who to contact for additional information ...................................................................... 13
2
On the Ballot and Beyond Filing General
GENERAL INFORMATION
1. WHAT IS A SCHOOL DISTRICT INCOME TAX (SDIT)?
The SDIT is an income tax separate from federal, state, and municipal income taxes that is
earmarked specifically to support school districts. Imposition of the tax must be voter approved by
residents of a school district.
2. WHO PAYS THE TAX?
a) Any individual residing in the state of Ohio who lives during all or part of a tax year in a school
district that levies the tax. A part-year resident must pay the SDIT based upon income received
during the portion of the taxable year in which he/she is a resident of the school district that
has enacted the tax.
b) For a traditional base tax only, an estate of a decedent who, at the time of their death, was
domiciled in the school district. The tax is on the income earned by the estate after the time of
death. Estates are not subject to the earned income based tax.
3. ARE ALL RESIDENTS REQUIRED TO FILE AN INCOME TAX RETURN, EVEN IF THEY
HAVE NO TAX LIABILITY?
All residents are encouraged to file a return to prevent the taxpayer from receiving a delinquency
notice from the Tax Department for non-filing.
4. WHICH TAXPAYERS ARE LEGALLY NOT OBLIGATED TO PAY THE SDIT?
Non-residents of the school district are not subject to the tax, even if they work within the district's
boundaries. Corporations are also exempt from the SDIT. Distributive shares from a subchapter
S corporation are not considered "earned income", so that income is not included in the earned
income base; however, it would be included when paying the tax under the traditional base.
5. WHAT INCOME IS TAXED?
There are two types of tax bases for the SDIT, the traditional tax base and the earned income tax
base, each district's base depends on the enacting ballot language. See Ohio Revised Code
5748.01 for complete information.
Traditional Tax Base
As originally designed, the traditional SDIT base uses the same income base as the state's income
tax. Begin determining taxable income using this base by looking at Ohio income tax on line 5 of
the state return (see the current IT 1040 at http://www.tax.ohio.gov/Forms.aspx). This amount is
entered on line 19 of the SD-100.
If unfamiliar, Ohio income tax as reported on line 5 is federal adjusted gross income (taken from
the front page of the federal return) plus or minus Ohio adjustments to income and minus personal
exemptions. Adjustments are made on the state return because not all types of income taxed by
the federal government are taxed by the state. For example, Ohio allows the deduction of all social
security benefits while the federal government does not. The following list shows some other types
of income and whether they are taxable (for further detail, consult current federal and state
returns):
3


Do I have to pay Ohio school district tax?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, line 5 and estates pay the tax owed based off of OH taxable income shown on Ohio 1040, line 3.

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