Ohio school district income tax
Two tax bases, one rate
An Ohio school district can adopt an income tax only with voter approval, and the Department of Taxation collects it for the district. The tax follows where you live, not where you work: people who work in a taxing district but live elsewhere do not pay it. What it taxes depends on the base the district chose when it passed the levy.
A traditional district taxes your modified adjusted gross income (MAGI) less exemptions, the figure on line 5 of the SD 100. That base includes pensions, interest, dividends and unemployment benefits as well as pay. For 2025 returns the exemption is $2,400 per person with MAGI of $40,000 or less, $2,150 from $40,001 to $80,000, $1,900 from $80,001 to $749,999 and nothing from $750,000. An earned income district taxes only wages, salaries and tips plus net earnings from self-employment, capped at your MAGI, with no exemptions. On the SD 100 the traditional schedule is lines 22 to 28 and the earned income schedule is lines 29 to 38; either way the result is multiplied by the district rate, and filers who are 65 or older subtract a $50 senior citizen credit per district.
Two details trip people up. Unemployment compensation is taxable in a traditional district when it is in your federal adjusted gross income, but not in an earned income district. And Ohio's business income deduction never lowers either base: a traditional district adds it back on line 2 of the SD 100, while an earned income district starts from your self-employment earnings in the first place.
The default example lives in Pickerington Local (2307), a traditional district at 1%. With $60,000 of wages and $1,000 of interest, MAGI is $61,000, one exemption is $2,150, and 1% of $58,850 is $588.50. The same household in Findlay City (3204), a new earned income district at 1%, would owe $600.00: the interest drops out but so does the exemption.
| Household | Traditional, 1% (Pickerington LSD) | Earned income, 1% (Findlay CSD) |
|---|---|---|
| Single wage earner $60,000 wages, $1,000 interest, 1 exemption | $588.50 | $600.00 |
| Retired couple, both 65+ $48,000 of pensions and interest, 2 exemptions | $387.00 | $0.00 |
| Self-employed, single $50,000 net self-employment, $3,000 dividends | $508.50 | $500.00 |
| Two earners, two children $110,000 wages, $4,000 interest, 4 exemptions | $1,064.00 | $1,100.00 |
Our calculation with the SD 100 method (2025 exemption amounts, $50 senior citizen credit) and the two districts' 2026 rates. Real returns start from Ohio adjusted gross income, which can differ from the simple totals used here.
What changed for 2026
The Department's list for 2026 has 214 taxing districts: 68 on the earned income base and 146 on the traditional base. Six districts collect for the first time, the East Palestine and Edon-Northwest taxes expired, three districts changed their rate and 21 renewed an existing levy.
| District (counties) | SD number | Change | Base | 2026 rate |
|---|---|---|---|---|
| Trimble LSD (Athens, Morgan) | 0505 | New | Earned income | 1% |
| Clinton-Massie LSD (Clinton, Warren) | 1402 | New | Earned income | 1% |
| Westerville CSD (Franklin, Delaware) | 2514 | New | Earned income | 0.75% |
| Findlay CSD (Hancock) | 3204 | New | Earned income | 1% |
| Tiffin CSD (Seneca) | 7407 | New | Earned income | 0.75% |
| Kings LSD (Warren) | 8303 | New | Earned income | 1% |
| Coldwater EVSD (Mercer) | 5402 | New rate | Traditional | 1% |
| Milton-Union EVSD (Miami) | 5505 | New rate | Earned income | 2% |
| Bowling Green CSD (Wood, Henry) | 8701 | New rate | Traditional | 1.25% |
From the Ohio Department of Taxation, "Updated School Districts Effective January 1, 2026" and "School Districts With an Income Tax for 2026" (Rev. 3/26).
How much is withheld from your paycheck
Employers must withhold school district tax for every employee who lives in a taxing district, even if the business has no operations there, once the employee gives them an IT 4 with the district name and four-digit number. The 2026 employer guidelines set two methods. For earned income districts the employer withholds a flat rate with no reduction for exemptions: 0.75% of a $2,307.69 biweekly check in Westerville is $17.31. For traditional districts the employer uses the same wage base and exemptions as Ohio withholding, where the taxable wage is pay per period times the number of pay periods minus $650 per IT 4 exemption. In the default example that is $59,349.94 a year at 1%, or $22.83 a paycheck.
Withholding is an estimate of the final tax, not the tax itself. It comes out of wages only, so in a traditional district the tax on pensions, interest and other income can call for estimated payments, and the Department notes that you may have to make them if your employer withholds too little. The district and the amount withheld appear on your W-2, usually in boxes 19 and 20 as "SD" and the four-digit number.
If you moved during the year
You owe the tax only on income you received while you lived in the district. When you cannot trace each amount, the Department lets you divide by 12 months and multiply by the months you lived there, or use days. In the default example, four months in Pickerington would put $196.17 on the return. If you lived in a taxing district and owe the tax, you file a single SD 100 for all your districts, with the same deadline and extension rules as the Ohio IT 1040; the 2025 return was due April 15, 2026. To find your district, enter your address in The Finder on the Department's site; the city you live in is not always your school district.
For the city income tax on the same paycheck, see the Columbus city income tax, Cleveland municipal income tax, Cincinnati income tax and Toledo income tax guides. The Ohio school district income tax guide covers filing the SD 100 step by step, and the Ohio salary calculator, Ohio salary after taxes and Columbus salary calculator show your full take-home pay. Commuters can compare work in Kentucky, live in Ohio and work in Ohio, live in Indiana, or see local income tax by state.
All 214 school districts with an income tax for 2026
| School district | SD number | Counties | Base | Rate |
|---|---|---|---|---|
| Ada EVSD | 3301 | Hardin, Hancock | Traditional | 1.5% |
| Amanda-Clearcreek LSD | 2301 | Fairfield | Earned income | 2% |
| Anna LSD | 7501 | Shelby | Traditional | 1.5% |
| Ansonia LSD | 1901 | Darke | Traditional | 1.75% |
| Antwerp LSD | 6301 | Paulding | Traditional | 1.5% |
| Arcadia LSD | 3201 | Hancock, Seneca | Traditional | 1% |
| Arcanum-Butler LSD | 1902 | Darke | Traditional | 1.5% |
| Arlington LSD | 3202 | Hancock | Traditional | 1.75% |
| Athens CSD | 0502 | Athens | Earned income | 1% |
| Ayersville LSD | 2001 | Defiance | Traditional | 1% |
| Bellevue CSD | 3901 | Huron, Erie, Sandusky, Seneca | Traditional | 0.5% |
| Berkshire LSD | 2801 | Geauga | Earned income | 1% |
| Berne Union LSD | 2302 | Fairfield, Hocking | Earned income | 2% |
| Bethel LSD | 5501 | Miami | Earned income | 0.75% |
| Bexley CSD | 2501 | Franklin | Traditional | 0.75% |
| Big Walnut LSD | 2101 | Delaware | Traditional | 0.75% |
| Blanchester LSD | 1401 | Clinton, Brown, Clermont, Warren | Earned income | 1% |
| Bloom-Carroll LSD | 2303 | Fairfield | Traditional | 1.25% |
| Bluffton EVSD | 0203 | Allen, Hancock | Traditional | 0.5% |
| Botkins LSD | 7502 | Shelby, Auglaize | Earned income | 1.25% |
| Bowling Green CSD | 8701 | Wood, Henry | Traditional | 1.25% |
| Bradford EVSD | 5502 | Miami, Darke, Shelby | Traditional | 1.75% |
| Bryan CSD | 8601 | Williams | Traditional | 1% |
| Buckeye Central LSD | 1701 | Crawford, Huron, Richland, Seneca | Traditional | 1.5% |
| Buckeye Valley LSD | 2102 | Delaware, Marion, Morrow, Union | Traditional | 1% |
| Canal Winchester LSD | 2502 | Franklin, Fairfield | Traditional | 0.75% |
| Cardington-Lincoln LSD | 5901 | Morrow, Marion | Earned income | 0.75% |
| Carey EVSD | 8801 | Wyandot, Seneca | Traditional | 1% |
| Carlisle LSD | 8301 | Warren, Montgomery | Traditional | 1% |
| Cedar Cliff LSD | 2902 | Greene, Clark | Traditional | 1.25% |
| Celina CSD | 5401 | Mercer | Earned income | 1% |
| Centerburg LSD | 4201 | Knox, Delaware, Licking | Traditional | 0.75% |
| Central LSD | 2002 | Defiance, Williams | Traditional | 1.25% |
| Chippewa LSD | 8501 | Wayne | Earned income | 1% |
| Circleville CSD | 6501 | Pickaway | Earned income | 0.75% |
| Clear Fork Valley LSD | 7001 | Richland, Knox | Earned income | 1% |
| Clermont-Northeastern LSD | 1303 | Clermont, Brown | Traditional | 1% |
| Clinton-Massie LSD | 1402 | Clinton, Warren | Earned income | 1% |
| Cloverleaf LSD | 5204 | Medina | Earned income | 1% |
| Clyde-Green Springs EVSD | 7201 | Sandusky, Seneca | Earned income | 1.5% |
| Coldwater EVSD | 5402 | Mercer | Traditional | 1% |
| Colonel Crawford LSD | 1703 | Crawford | Traditional | 1.25% |
| Columbiana EVSD | 1502 | Columbiana, Mahoning | Traditional | 1% |
| Columbus Grove LSD | 6901 | Putnam, Allen | Traditional | 1% |
| Continental LSD | 6902 | Putnam | Traditional | 1% |
| Cory-Rawson LSD | 3203 | Hancock | Traditional | 1.75% |
| Covington EVSD | 5503 | Miami | Traditional | 2% |
| Crestline EVSD | 1704 | Crawford, Richland | Earned income | 0.25% |
| Crestview LSD | 1503 | Columbiana | Traditional | 1% |
| Crestview LSD | 8101 | Van Wert | Traditional | 1% |
| Dalton LSD | 8502 | Wayne | Traditional | 0.75% |
| Danville LSD | 4202 | Knox, Holmes | Traditional | 1.75% |
| Defiance CSD | 2003 | Defiance, Paulding | Traditional | 0.5% |
| Delphos CSD | 0204 | Allen, Van Wert | Traditional | 0.5% |
| Eastwood LSD | 8702 | Wood | Earned income | 1% |
| Eaton CSD | 6803 | Preble | Traditional | 1.5% |
| Edgerton LSD | 8602 | Williams, Defiance | Traditional | 1% |
| Elgin LSD | 5101 | Marion, Delaware, Hardin | Earned income | 0.75% |
| Elmwood LSD | 8703 | Wood, Hancock | Traditional | 1.25% |
| Evergreen LSD | 2602 | Fulton, Lucas | Traditional | 1.5% |
| Fairbanks LSD | 8001 | Union, Madison | Traditional | 1% |
| Fairborn CSD | 2903 | Greene, Clark, Montgomery | Traditional | 0.5% |
| Fairfield Union LSD | 2304 | Fairfield, Hocking, Perry | Traditional | 2% |
| Fairlawn LSD | 7503 | Shelby | Traditional | 0.75% |
| Fayette LSD | 2603 | Fulton | Traditional | 1% |
| Findlay CSD | 3204 | Hancock | Earned income | 1% |
| Fort Loramie LSD | 7504 | Shelby, Darke | Traditional | 1.5% |
| Fort Recovery LSD | 5406 | Mercer, Darke | Traditional | 1.5% |
| Franklin Monroe LSD | 1903 | Darke, Miami | Traditional | 0.75% |
| Fremont CSD | 7202 | Sandusky | Traditional | 1.25% |
| Geneva Area CSD | 0404 | Ashtabula | Earned income | 1.25% |
| Gibsonburg EVSD | 7203 | Sandusky, Wood | Earned income | 1% |
| Goshen LSD | 1305 | Clermont, Warren | Traditional | 1% |
| Granville EVSD | 4501 | Licking | Traditional | 0.75% |
| Green LSD | 8503 | Wayne | Earned income | 0.5% |
| Greeneview LSD | 2904 | Greene, Clinton, Fayette | Traditional | 1% |
| Greenfield EVSD | 3603 | Highland, Fayette, Ross | Earned income | 1.25% |
| Greenville CSD | 1904 | Darke | Traditional | 0.5% |
| Hardin Northern LSD | 3302 | Hardin, Hancock | Traditional | 1.75% |
| Hardin-Houston LSD | 7505 | Shelby | Traditional | 0.75% |
| Hicksville EVSD | 2004 | Defiance | Traditional | 1.5% |
| Highland LSD | 5902 | Morrow, Delaware | Traditional | 0.5% |
| Hillsboro CSD | 3604 | Highland | Traditional | 1% |
| Hillsdale LSD | 0302 | Ashland, Wayne | Earned income | 1.25% |
| Holgate LSD | 3501 | Henry | Traditional | 1.5% |
| Hopewell-Loudon LSD | 7403 | Seneca | Earned income | 0.5% |
| Jackson Center LSD | 7506 | Shelby, Auglaize, Logan | Earned income | 1.5% |
| James A Garfield LSD | 6704 | Portage | Earned income | 1.5% |
| Jefferson LSD | 4901 | Madison | Earned income | 1% |
| Jennings LSD | 6903 | Putnam | Traditional | 0.75% |
| Johnstown-Monroe LSD | 4503 | Licking, Delaware | Traditional | 1% |
| Jonathan Alder LSD | 4902 | Madison, Franklin, Union | Earned income | 1.25% |
| Kalida LSD | 6904 | Putnam | Traditional | 1% |
| Kenton CSD | 3303 | Hardin, Wyandot | Traditional | 1% |
| Kings LSD | 8303 | Warren | Earned income | 1% |
| Lakota LSD | 7204 | Sandusky, Seneca, Wood | Traditional | 1.5% |
| Lancaster CSD | 2305 | Fairfield | Earned income | 1.5% |
| Leipsic LSD | 6905 | Putnam | Traditional | 0.75% |
| Liberty Center LSD | 3502 | Henry, Fulton | Traditional | 1.75% |
| Liberty Union-Thurston LSD | 2306 | Fairfield | Traditional | 1.75% |
| Liberty-Benton LSD | 3205 | Hancock | Traditional | 0.75% |
| Licking Valley LSD | 4506 | Licking, Muskingum | Traditional | 1% |
| Logan Elm LSD | 6502 | Pickaway, Hocking | Earned income | 1% |
| London CSD | 4903 | Madison | Traditional | 1% |
| Loudonville-Perrysville EVSD | 0303 | Ashland, Holmes, Knox, Richland | Traditional | 1.25% |
| Madison LSD | 0905 | Butler | Traditional | 0.5% |
| Madison Plains LSD | 4904 | Madison, Fayette, Franklin | Earned income | 1.25% |
| Marion LSD | 5403 | Mercer, Auglaize, Darke | Earned income | 0.5% |
| McComb LSD | 3206 | Hancock, Putnam, Wood | Traditional | 1.5% |
| Mechanicsburg EVSD | 1102 | Champaign, Madison | Traditional | 1.5% |
| Miami East LSD | 5504 | Miami, Champaign | Earned income | 1.75% |
| Millcreek-West Unity LSD | 8604 | Williams | Traditional | 1% |
| Miller City-New Cleveland LSD | 6906 | Putnam | Traditional | 1.25% |
| Milton-Union EVSD | 5505 | Miami | Earned income | 2% |
| Minster LSD | 0601 | Auglaize, Darke, Mercer, Shelby | Traditional | 1% |
| Mississinawa Valley LSD | 1905 | Darke | Traditional | 1.75% |
| Mohawk LSD | 8802 | Wyandot, Crawford, Seneca | Traditional | 1% |
| Monroeville LSD | 3902 | Huron, Erie | Earned income | 1.5% |
| Montpelier EVSD | 8605 | Williams | Earned income | 1.25% |
| Mount Gilead EVSD | 5903 | Morrow | Traditional | 0.75% |
| National Trail LSD | 6802 | Preble, Darke | Traditional | 1.75% |
| New Bremen LSD | 0602 | Auglaize, Mercer, Shelby | Traditional | 1% |
| New Knoxville LSD | 0603 | Auglaize, Shelby | Traditional | 1.25% |
| New Lebanon LSD | 5708 | Montgomery | Traditional | 1.25% |
| New London LSD | 3903 | Huron, Ashland, Lorain | Traditional | 1% |
| New Miami LSD | 0907 | Butler | Traditional | 1% |
| New Riegel LSD | 7404 | Seneca | Traditional | 1.5% |
| Newark CSD | 4507 | Licking | Traditional | 1% |
| Newton LSD | 5506 | Miami, Darke | Traditional | 1.75% |
| North Baltimore LSD | 8705 | Wood, Hancock | Earned income | 1.25% |
| North Fork LSD | 4508 | Licking, Knox | Earned income | 1% |
| North Union LSD | 8003 | Union, Delaware | Traditional | 1% |
| Northeastern LSD | 1203 | Clark, Champaign | Earned income | 1% |
| Northmor LSD | 5904 | Morrow, Marion, Richland | Traditional | 1% |
| Northridge LSD | 4509 | Licking, Delaware, Knox | Earned income | 0.5% |
| Northwest LSD | 7612 | Stark, Summit, Wayne | Earned income | 1% |
| Northwestern LSD | 1204 | Clark, Champaign | Earned income | 1% |
| Northwestern LSD | 8505 | Wayne, Ashland | Traditional | 1.25% |
| Northwood LSD | 8706 | Wood | Earned income | 0.25% |
| Norton CSD | 7711 | Summit | Earned income | 0.5% |
| Norwalk CSD | 3904 | Huron | Traditional | 0.5% |
| Norwayne LSD | 8504 | Wayne, Medina | Earned income | 0.75% |
| Oberlin CSD | 4712 | Lorain | Traditional | 2% |
| Old Fort LSD | 7405 | Seneca, Sandusky | Traditional | 1% |
| Otsego LSD | 8707 | Wood, Henry, Lucas | Traditional | 1% |
| Ottawa-Glandorf LSD | 6907 | Putnam | Traditional | 1.5% |
| Ottoville LSD | 6908 | Putnam, Paulding | Traditional | 0.75% |
| Pandora-Gilboa LSD | 6909 | Putnam, Allen | Traditional | 1.75% |
| Parkway LSD | 5405 | Mercer, Auglaize, Van Wert | Traditional | 1% |
| Patrick Henry LSD | 3504 | Henry, Putnam, Wood | Traditional | 1.75% |
| Paulding EVSD | 6302 | Paulding, Putnam | Traditional | 1% |
| Perrysburg EVSD | 8708 | Wood | Traditional | 0.5% |
| Pettisville LSD | 2604 | Fulton, Henry | Traditional | 1% |
| Pickerington LSD | 2307 | Fairfield, Franklin | Traditional | 1% |
| Pike-Delta-York LSD | 2605 | Fulton | Traditional | 1% |
| Piqua CSD | 5507 | Miami | Traditional | 1.25% |
| Pleasant LSD | 5103 | Marion | Earned income | 1% |
| Plymouth-Shiloh LSD | 7007 | Richland, Crawford, Huron | Traditional | 1% |
| Preble Shawnee LSD | 6804 | Preble, Butler, Montgomery | Traditional | 1.75% |
| Reynoldsburg CSD | 2509 | Franklin, Fairfield, Licking | Traditional | 0.5% |
| Ridgedale LSD | 5104 | Marion, Crawford, Wyandot | Earned income | 1% |
| Ridgemont LSD | 3304 | Hardin, Logan | Traditional | 1.75% |
| River Valley LSD | 5105 | Marion, Morrow | Earned income | 1% |
| Riverdale LSD | 3305 | Hancock, Hardin, Wyandot | Traditional | 1% |
| Riverside LSD | 4604 | Logan, Shelby | Earned income | 1.5% |
| Ross LSD | 0908 | Butler | Earned income | 1.25% |
| Russia LSD | 7507 | Shelby, Darke | Traditional | 0.75% |
| Sebring LSD | 5008 | Mahoning | Earned income | 1% |
| Seneca East LSD | 7406 | Seneca, Huron | Traditional | 1% |
| Shelby CSD | 7008 | Richland | Traditional | 1% |
| Sidney CSD | 7508 | Shelby, Logan | Earned income | 0.75% |
| South Central LSD | 3905 | Huron, Richland | Traditional | 1.25% |
| Southeastern LSD | 1205 | Clark, Greene | Traditional | 1% |
| Southwest LSD | 3118 | Hamilton, Butler | Earned income | 0.75% |
| Southwest Licking LSD | 4510 | Licking, Fairfield | Traditional | 0.75% |
| Spencerville LSD | 0209 | Allen, Auglaize, Van Wert | Traditional | 1% |
| Springfield LSD | 5010 | Mahoning | Traditional | 1% |
| St Marys CSD | 0604 | Auglaize | Earned income | 1% |
| Stryker LSD | 8607 | Williams | Traditional | 1.5% |
| Swanton LSD | 2606 | Fulton, Lucas | Traditional | 0.75% |
| Talawanda CSD | 0909 | Butler, Preble | Traditional | 1% |
| Teays Valley LSD | 6503 | Pickaway, Fairfield, Franklin | Earned income | 1.5% |
| Tiffin CSD | 7407 | Seneca | Earned income | 0.75% |
| Tri-County North LSD | 6806 | Preble, Darke, Montgomery | Earned income | 1% |
| Tri-Village LSD | 1906 | Darke | Traditional | 1.5% |
| Triad LSD | 1103 | Champaign, Logan, Union | Traditional | 1.5% |
| Trimble LSD | 0505 | Athens, Morgan | Earned income | 1% |
| Triway LSD | 8509 | Wayne, Holmes | Earned income | 1% |
| Troy CSD | 5509 | Miami | Earned income | 1.5% |
| Twin Valley Community LSD | 6805 | Preble | Traditional | 1.5% |
| Union-Scioto LSD | 7106 | Ross | Traditional | 0.5% |
| United LSD | 1510 | Columbiana | Traditional | 0.5% |
| Upper Sandusky EVSD | 8803 | Wyandot, Crawford, Marion | Traditional | 1.25% |
| Upper Scioto Valley LSD | 3306 | Hardin, Auglaize, Logan | Traditional | 0.5% |
| Valley View LSD | 5713 | Montgomery, Preble | Traditional | 1.75% |
| Van Buren LSD | 3207 | Hancock | Traditional | 1% |
| Van Wert CSD | 8104 | Van Wert | Traditional | 1% |
| Vanlue LSD | 3208 | Hancock, Seneca, Wyandot | Traditional | 1% |
| Versailles EVSD | 1907 | Darke, Shelby | Traditional | 1% |
| Walnut Township LSD | 2308 | Fairfield | Earned income | 1.75% |
| Wapakoneta CSD | 0605 | Auglaize | Traditional | 0.75% |
| Washington Court House CSD | 2402 | Fayette | Earned income | 1% |
| Wauseon EVSD | 2607 | Fulton | Earned income | 1.75% |
| Wayne Trace LSD | 6303 | Paulding, Putnam, Van Wert | Traditional | 1.25% |
| Waynesfield-Goshen LSD | 0606 | Auglaize, Allen, Logan | Traditional | 1% |
| Wellington EVSD | 4715 | Lorain, Huron | Traditional | 1% |
| West Liberty-Salem LSD | 1105 | Champaign, Logan | Traditional | 1.75% |
| Western Reserve LSD | 3906 | Huron, Erie | Traditional | 1.25% |
| Westerville CSD | 2514 | Franklin, Delaware | Earned income | 0.75% |
| Willard CSD | 3907 | Huron, Crawford | Earned income | 0.75% |
| Wyoming CSD | 3122 | Hamilton | Traditional | 1.25% |
| Xenia Community CSD | 2906 | Greene, Warren | Traditional | 0.5% |
| Yellow Springs EVSD | 2907 | Greene, Clark | Traditional | 2% |
| Zane Trace LSD | 7107 | Ross | Earned income | 0.75% |
Questions
Ohio school district tax calculator FAQ
How is Ohio school district income tax calculated?
Traditional districts tax your Ohio MAGI less exemptions; earned income districts tax only wages and self-employment earnings. The district rate is applied to that base, and filers 65 or older subtract a $50 credit per district.
Do I pay school district tax where I live or where I work?
Where you live. Only residents of a taxing school district owe the tax; working in a taxing district does not make you liable for it.
Is retirement income taxed by Ohio school districts?
In a traditional tax base district, yes, to the extent it is in your MAGI. Earned income districts do not tax retirement income, interest, dividends, capital gains or unemployment benefits.
How much school district tax is taken out of my paycheck?
In an earned income district the employer withholds the district rate on your pay. In a traditional district it uses the Ohio withholding wage base: yearly pay minus $650 for each IT 4 exemption, times the rate, spread over your paychecks.
How many Ohio school districts have an income tax in 2026?
214: 68 on the earned income base and 146 on the traditional base, with rates from 0.25% to 2%. Six of them are new for 2026.
Do I have to file an SD 100 if tax was withheld?
Yes, if you lived in a taxing district and have a school district tax liability. Withholding is credited against the tax on the return, and the Department recommends filing even without a liability to avoid delinquency notices.
- Sources: ODT School Districts With an Income Tax for 2026 (Rev. 3/26) · 2025 Ohio IT 1040 / SD 100 instructions and SD 100 form · ODT school district income tax FAQs · 2026 Ohio Employer and School District Withholding Tax Filing Guidelines · Optional Computer Formula (effective August 1, 2026).
- 🔄 Last updated September 27, 2026
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