Tax Data Series

SCHOOL DISTRICT INCOME TAX: Tax Year 2016 SD-100 Tax Returns, by Levying School District and Income Class

Table SD-5 contains information from Ohio school district income tax returns as indicated by taxpayers on their tax year 2016 Ohio SD-100 school district income tax return.

Ohio Revised Code Chapter 5748.01 provides two tax bases for the school district income tax. The base described in R.C. 5748.01 (E)(1)(a) is known as the “traditional base”. The base defined in R.C. 5748.01 (E)(1)(b) is known as the “earned income only base”. Data is provided in two worksheets based on the school district’s tax base.

The traditional base 2016 worksheet includes data reported by individual taxpayers on form SD-100 for the 145 school districts levying a tax on the “traditional base”. The “traditional base” of the tax on individuals is Ohio adjusted gross income less the exemptions provided by R.C. 5747.02 plus any amount deducted under R.C. 5747.01(A) (31) (Ohio business income deduction).

Earned income only base 2016 worksheet includes data reported by individual taxpayers on form SD-100 for the 49 districts levying a tax on the “earned income only base”. Earned income includes wages, salaries, tips, and other employee compensation to the extent included in Ohio adjusted gross income as defined in section 5747.01 of the Revised Code, and net earnings from self-employment, as defined in section 1402(a) of the Internal Revenue Code, to the extent included in Ohio adjusted gross income.

The data for each income tax base is presented by county and school district and broken down by income class. Both worksheets include the value and the number of returns for multiple fields as reported and identified by line item: taxable income, senior citizen credits, tax liability, tax withheld, estimated payments/carry-forward credits, amounts due, amount credited to 2017, and refunds.  The traditional base 2016 worksheet also includes the value and the number of returns for the income tax base and business income deduction add-back. The earned income only base 2016 worksheet also includes wages and other compensation, and net earnings from self-employment included in OAGI.

Some data is suppressed to maintain confidentiality; suppressed amounts are reflected in column totals and are indicated by ‘*’.

All figures shown in table SD-5 were compiled from returns filed for taxable year 2016 with the Ohio Department of Taxation, due on April 18, 2017, as reflected in the system of record on the date of extraction.