Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is an "earned income" school district?

An "earned income" school district is any school district whose voters have approved a school district income tax that applies only to earned income, such as wages and self-employment earnings, to include earnings from partnerships. The "earned income" school district income tax excludes interest, dividends, capital gains, pensions, rental income, lottery winnings, and income earned by estates.