Tax Data Series

Individual Income Tax

Personal Income Tax
1989 Income Tax Returns By School District

Table Y-2 contains information from 1989 Ohio personal income tax returns categorized by school district as indicated by taxpayers on their returns. State law requires that Ohio income tax returns include a line on which taxpayers indicate their school district of residence.

A total of 4,704,046 Ohio personal income tax returns were filed for tax year 1989 (April 16, 1990 filing deadline). Of these, 4,592,450 were filed by Ohio residents. Of these, 4,204,235 (91.5 percent) indicated a school district of residence..

It should be noted that, since 499,811, or 10.6 percent of state tax returns cannot be associated with any particular school distict, the total figures for each school district shown inTable Y-2 are understated (111,596 of the 499,811 returns represent non-resident taxpayers.). However, the average income figure for each school district might not be seriously affected by this.

The statewide average income (federal adjusted gross income) reported on all 1989 tax returns was $29,748 per return, an increase of 6.9 percent from the 1988 returns. The Indian Hills Exempted Village School District in Hamilton County reported the highest average income of all 613 school districts, with $122,387 per return. The lowest average income was reported in New Boston Local School District in Scioto County, with $16,558 per return.

In addition to showing the number of returns filed by residents of each school district, the average income, and the income ranking, Table Y-2 indicates three other items of information for each district. These include the number of personal exemptions claimed on returns (for taxpayer, spouse, and dependents), the total income and the total income tax liability.