SDIT Overview
What Is Ohio School District Income Tax?
Ohio school district income tax (SDIT) is a local income tax that certain school districts across the state impose on their residents. It is separate from the Ohio state income tax and from any municipal income tax you might also owe.
Each taxing district sets its own rate, which voters must approve at the ballot. Rates for tax year 2026 range from 0.25% to 2.00%, depending on the district. The revenue goes directly to the school district to fund local education.
A critical distinction: this tax is based on where you live, not where you work. If you reside in a school district that levies SDIT, you owe the tax on qualifying income regardless of your workplace location. If your district does not levy the tax, you owe nothing, even if you commute into a taxing district for work.
You can look up whether your address falls in a taxing district by entering it in the Ohio Department of Taxation's 'The Finder' tool at tax.ohio.gov. The tool returns your four-digit school district number, the current tax rate, and which tax base your district uses.
This is general information, not tax advice.
Filing Requirements
Who Must File the SD 100?
You must file Ohio Form SD 100 if all three conditions apply: you lived in a school district that levies an income tax for any part of the tax year, you received income while living there, and you have a school district income tax liability based on that income.
If you lived in a non-taxing district for the entire year, you do not need to file an SD 100. You also have no filing requirement if your only connection to a taxing district is your workplace. SDIT follows residency, not employment.
Since tax year 2023, taxpayers who owe SDIT to more than one district (for example, due to a mid-year move) file a single consolidated SD 100 rather than separate returns for each district.
The SD 100 is filed separately from your Ohio IT 1040 state return. Both share the same April 15 deadline. If April 15 falls on a weekend or holiday, the deadline shifts to the next business day. Extensions follow the same timeline as your state return.
One important note for estates: beginning with tax years ending on or after January 1, 2026, estates are no longer subject to school district income tax.
Tax Base Comparison
How Do Traditional and Earned Income Tax Bases Differ?
Each school district's ballot measure specifies one of two tax-base methods. Your district's base determines which types of income get taxed.
Traditional tax base starts with your Ohio income tax base -- essentially modified adjusted gross income minus personal exemptions. It captures nearly every income type: wages, salaries, interest, dividends, capital gains, rental income, pensions, and retirement distributions. The Ohio IT 1040 instructions for tax year 2025, the latest published, list these personal exemption amounts under the traditional base:
| Modified AGI | Exemption per Person (2025) |
|---|---|
| $40,000 or less | $2,400 |
| $40,001 to $80,000 | $2,150 |
| $80,001 to $749,999 | $1,900 |
At $750,000 or more of modified AGI, the exemption amount is $0.
Note that Ohio's Business Income Deduction, which can shelter up to $250,000 of business income from state tax, does not apply at the school district level. Self-employment income that is exempt from state tax may still be fully taxable under a traditional-base district.
Earned income tax base covers only wages, salaries, tips, and net self-employment earnings. It excludes retirement benefits, investment income, interest, dividends, capital gains, Social Security, and rental income. Retirees living in an earned-income-base district often owe little or no SDIT.
Your district's base type appears in The Finder tool results and on the official school district rate list published by the Ohio Department of Taxation.
2026 Rate List
What Are the Current School District Tax Rates?
School district income tax rates range from 0.25% to 2.00% for tax year 2026. Each rate is set by voter approval and can only change through a new ballot measure. Below are selected districts at the top and bottom of the range:
| School District | Rate (2026) |
|---|---|
| Oberlin City | 2.00% |
| Yellow Springs | 2.00% |
| Milton-Union | 2.00% |
| Alexander LSD | 1.00% |
| Crestline | 0.25% |
| Northwood | 0.25% |
The Ohio Department of Taxation publishes a complete list of all taxing districts with their four-digit SD numbers and rates in a PDF updated each January. You can also check individual rates through The Finder at tax.ohio.gov. Rates may change when voters approve new levies or renewals, typically on a November ballot.
Some large districts, including Columbus City Schools, do not levy a school district income tax at all. Before assuming you owe this tax, always confirm your district's status with the official lookup tool.
Payroll Withholding
How Does Employer Withholding Work for School District Tax?
Ohio employers are required to withhold school district income tax from employees who live in a taxing district. You tell your employer which district you live in by completing Ohio Form IT 4, where you enter your four-digit school district number and the district name.
If your employer does not have your district information on file, withholding will not happen automatically. This does not eliminate your tax obligation. You will owe the full amount when you file your SD 100.
When you relocate to a different school district, file an updated IT 4 with your employer so that withholding switches to the correct district and rate. Failure to update the form can lead to under-withholding from one district and a surprise balance due at filing time.
Employers remit withheld school district taxes to the Ohio Department of Taxation, not directly to individual school districts. The state then distributes the funds to each district based on the withholding reports.
Example: Traditional-Base District at 1.50%
| Line item | Amount |
|---|---|
| Ohio adjusted gross income | $55,000 |
| Personal exemption (1 x $2,150 for AGI $40,001-$80,000) | -$2,150 |
| School district taxable income | $52,850 |
| District tax rate | x 1.50% |
| Gross school district tax | $792.75 |
| Employer withholding (via IT 4) | -$600.00 |
| Balance due on SD 100 | $192.75 |
Single filer, one exemption, living in a traditional-base district with a 1.50% rate for the full tax year 2026, using the latest published (2025) exemption amount.
Relocation Rules
What Happens if You Move Between Districts Mid-Year?
If you relocate between school districts during the tax year, you may owe SDIT to more than one district. Since tax year 2023, Ohio allows you to report all districts on a single SD 100 filing rather than filing multiple returns.
Income allocation for a mid-year move can be calculated in one of several ways: matching specific income items to the period you lived in each district, prorating by the number of months in each district, or prorating by exact days. Choose the method that most accurately reflects your situation.
If you move from a taxing district to a non-taxing district (or vice versa), you only owe for the portion of the year you lived in the taxing district. Make sure to update your Form IT 4 with your employer as soon as you move so that withholding aligns with your new district and rate.
Quarterly Payments
How Do Estimated Payments Work for School District Tax?
If your employer does not withhold enough school district tax, or if you have self-employment income, investment income, or retirement income that is not subject to withholding, you may need to make quarterly estimated payments using Form SD 100ES.
Quarterly due dates for tax year 2026 are:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Under Ohio Form IT/SD 2210, which covers both income tax and school district income tax, you owe no interest penalty if your tax for the year minus withholding is $500 or less. You also avoid the penalty if your timely estimated payments, withholding and credit carryforward cover at least 90% of the current year's tax, or at least 100% of the prior year's tax when you timely filed a prior-year return.
Credits and Penalties
What Credits, Deductions, and Penalties Apply?
Senior credit: If you are 65 or older at any point during the tax year, you receive a $50 credit against your school district income tax liability. The credit is non-refundable -- it can reduce your balance to zero but will not generate a refund on its own.
Federal deductibility: School district income tax counts toward your federal state and local tax (SALT) deduction on Schedule A. For 2026, the SALT deduction cap is $40,400 for single filers and married filing jointly, or $20,200 for married filing separately. The cap phases down for modified AGI above $505,000 (2026). Keep in mind that SDIT is not deductible on your Ohio state income tax return.
Late-filing penalty: Ohio Revised Code 5747.15 allows a penalty of up to the greater of $50 per month or partial month (capped at $500) or 5% per month or partial month (capped at 50%) of the tax required to be shown on a return filed late.
Late-payment interest: Unpaid balances accrue interest at a rate set annually by the Ohio Department of Taxation. Check tax.ohio.gov for the current calendar-year rate.
Refunds: If your employer over-withheld school district tax, you claim the refund on your SD 100. If you previously deducted the SDIT payment on your federal return and later receive a state refund, that refund may count as taxable income in the year you receive it.
Questions
Ohio School District Income Tax: Rates, Rules, and How to File in 2026 FAQ
Do I owe school district income tax if I work in a taxing district but live outside it?
No. Ohio school district income tax is based entirely on residency. If you live in a non-taxing district, you do not owe the tax even if your workplace falls within a taxing district. This is the opposite of how Ohio municipal income taxes work, where the tax can apply to non-residents who work within city limits.
How do I find my school district number and tax rate?
Enter your home address in The Finder tool on the Ohio Department of Taxation website at tax.ohio.gov. The tool returns your four-digit school district number, the current rate, and whether your district uses the traditional or earned income tax base. You need this four-digit number for your IT 4 employer form and your SD 100 filing.
Can I deduct school district income tax on my federal return?
Yes. School district income tax qualifies as a state and local tax (SALT) deduction on IRS Schedule A when you itemize. For tax year 2026, the SALT deduction cap is $40,400 for single filers and married filing jointly, or $20,200 for married filing separately. Keep in mind that SDIT payments are not deductible on your Ohio state income tax return, only on your federal return.
What is the senior credit for school district income tax?
Ohio provides a flat $50 credit against school district income tax for any taxpayer who is 65 years of age or older at any point during the tax year. The credit is claimed directly on your SD 100 return and reduces the tax due dollar for dollar. If the credit exceeds your liability, the excess is not refundable and simply brings your balance to zero.
Do I need to file SD 100 if my district does not levy an income tax?
No. You only need to file Form SD 100 if you lived in a school district that has a voter-approved income tax in effect. Many Ohio school districts, including large ones like Columbus City Schools, do not levy this tax. Use The Finder tool on the Ohio Department of Taxation website to confirm whether your district has an active levy before filing.
What is the difference between school district tax and municipal income tax?
School district income tax is based on residency and funds local schools. Municipal income tax is typically based on where you work or live and funds city services. You may owe both if you live in a taxing school district and work in or reside in a city with its own income tax. The two taxes use separate forms and have different rates and rules.
Are Social Security benefits subject to school district income tax?
Under the earned income base, Social Security benefits are not taxed because only wages and self-employment earnings count. Under the traditional base, the treatment follows your Ohio state return. Since Ohio does not include Social Security in taxable income, it flows through as exempt for school district purposes as well. Social Security is generally not subject to SDIT under either base.
- Sources: Ohio Department of Taxation - School District Income Tax Rate List (Tax Year 2026) · Ohio Department of Taxation - School District Withholding Rates (Rev. 3/26) · Ohio Department of Taxation - Updated School District Income Tax Rates Effective January 1, 2026 · Ohio Department of Taxation - Updated School District Income Tax Rates Effective January 1, 2025 · Ohio SD 100 Form and Instructions (Tax Year 2025) · Ohio Department of Taxation — 2025 Ohio IT/SD 2210 Interest Penalty on Underpayment of Tax · Ohio Department of Taxation — 2025 Ohio IT 1040 Instructions · 26 U.S. Code § 164 — Taxes (Cornell LII) · Ohio Revised Code 5747.15 — Penalties
- Last updated September 10, 2026
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