Ohio School District Income Tax
In addition to personal income tax, employees in Ohio pay a local school district income tax (SDIT) according to their home address. Funds collected from this tax are used to support the schools in that district. Like OH state income tax, SDIT is collected through withholding.
Both employees and employers can use the Ohio Department of Taxation's Finder tool to determine, by address, an employee's school district for SDIT withholding purposes. Use the Ohio Department of Taxation's Finder tool to determine, by address, an employee's school district for SDIT withholding purposes.
Employee Responsibilities for SDIT
All residents of Ohio are subject to the tax, even if they were a resident for only part of the year.
- Residents who move between districts must file and pay the appropriate portion in each district.
- Non-residents who work in a particular district do not need to pay the tax in that district.
- All residents must file a return in their district(s) for OH SDIT, even if they have no liability, in order to avoid a delinquency notice.
- Employees must claim the same filing status (e.g., married, filing jointly) for both state and school district withholding.
Employers Responsibilities for SDIT
Employers are responsible for withholding SDIT from employees at the same time as OH state income tax, and remitting these payments to OH, which will then handle distribution to the districts themselves.
- Employers must ask each employee for the district in which they live.
- Employers do not need to separately register in each district. Instead, the employer's OH Withholding Account Number is used to identify deposits made to the OH Dept of Taxation.
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