School District Income Tax

Table of Contents

In Ohio, school districts are permitted to levy an income tax subject to voter approval. As of January 2016, income taxes were in place in 191 school districts.

This page is designed to help individuals and employers who want more information about the school district income tax, including how to file an annual return and whether or not a particular school district has enacted such a tax.

 

Key taxpayer resources

  • Electronic filing options — Ohio now offers several ways to file a school district income tax return electronically. Learn more here.
  • Make a payment — If you owe, you have options, including the Department of Taxation's online ePayment system for making payments by credit card or electronic check. Learn more about ePayment here.
  • School districts with an income tax:
    • Full list  (PDF) — This list of school districts with an income tax also includes a summary of changes for the 2016 taxable year.
    • The Finder — Not sure which school district you live in? This online tool can help.

 

Key employer resources

  • General Guidelines — Employers that do business in Ohio are responsible for withholding state and school district income taxes from their employees' pay. Learn more here.
  • 2016 employer withholding requirements letter — This letter to employers outlines the basic school district income tax withholding responsibilities. It includes a list of all school districts with an income in effect for 2016.
  • 2015 employer withholding requirements letter — This letter to employers outlines the basic school district income tax withholding responsibilities. It includes a list of all school districts with an income in effect for 2015

 

Other resources

  • Annual report (PDF) — The school district income tax chapter of the Department of Taxation's latest annual report is here.