Individual Income Tax
Personal Income Tax
1990 Income Tax Returns By School District
Table Y-2 contains information from 1990 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 4,790,965 Ohio personal income tax returns were
filed for tax year 1990 (April 15, 1991 filing deadline). Of
these, it is estimated 4,673,740 were filed by Ohio
residents. Of these, 4,319,804 (92.4 percent) indicated a
school district of residence.
It should be noted that since 471,161, or 9.8 percent of
state tax returns cannot be associated with any particular
school district, the total figures for each school district
shown in Table Y-2 are understated. (117,825 of the 471,161
returns are estimated to represent non-resident taxpayers.)
However, the average income figure for each school district
should not be seriously affected by this.
The statewide average income (federal adjusted gross income)
reported on all 1990 tax returns was $30,824 per return, an
increase of 3.6 percent from the 1989 returns. The Orange
City School District in Cuyahoga County reported the highest
average income of all 613 school districts, with $120,462 per
return. The lowest average income was reported in New Boston
Local School District in Scioto County, with $16,993 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.