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.

How does the Business Income Deduction impact the calculation of school district income tax?

Traditional Tax Base: Taxpayers who claim the Business Income Deduction on their Ohio return are required to add back the deduction amount on their Ohio SD 100 school district income tax return.

Earned Income Tax Base: Taxpayers who reside in an earned income base tax school district are not required to add back any of the Business Income Deduction in calculating their school district tax base.

See R.C. 5748.01(E)(1).