Tax Data Series

Individual Income Tax

Demographic Characteristics of 1999 Income Tax Returns by School District

Table Y-4 is a new table in our data series that contains demographic characteristics from 1999 Ohio personal income tax returns organized by school district. As indicated by taxpayers on their returns. State law requires taxpayers to indicate their school district of residence on their state income tax return. A total of 5,366,312 Ohio income tax returns were filed for tax year 1999 (April 17, 2000 filing deadline). Of these, 5,240,052 (98 percent) indicated a school district of residence.

This table shows characteristics of the returns filed by type of tax return (married filing joint, married filing separate, and single). On a statewide basis, single filers comprise the largest category of tax returns (54.2% of the total or 2,842,268 returns) including dependent-filer returns. However, single filers do not comprise the largest category in many districts. Single filers range from 37.2% of total returns in Springboro Community LSD (Warren County) to 81.8% of total returns in East Cleveland CSD (Cuyahoga County). Married couples file either as married joint or married separate. In general, separate filing only occurs when both spouses are working and earning relatively equal amounts. Approximately 36% or 1,885,060 returns filed married joint and 9.8% or 512,856 returns filed married separate. As with single returns, the percentage of joint and separate returns varies from the statewide average among school districts.

Also shown in this table are breakdowns of five categories of tax returns: single parent returns, returns filed by dependents, joint filer credit returns, married couple returns, and two wage earner couple returns. Joint filer credit returns are the returns filed jointly in which each spouse earns at least $500 of wage income. The total number of married couples and the two wage-earner couples data are both derived from the entire number of joint returns plus one-half of all married filling separate returns. Single parent returns were derived from the single returns. Returns filed by dependents were derived by matching federal returns with state returns. There were 609,669 single parent returns filed and 491,590 returns filed by a taxpayer who is listed as a dependent on another taxpayer's return. Single parent returns account for 11.6% of all returns statewide, ranging from 2.1% in Marion LSD (Mercer County) to 39.5% in East Cleveland CSD (Cuyahoga County).

Lastly, the table shows percentages of total returns represented by certain categories of tax returns. Note: the percentages of single, joint, and separate returns reported are after netting out returns filed by dependents.