Ohio School District Income Tax Calculator 2026
Last verified: July 2026
Official source: Ohio Department of Taxation — School District Income Tax
Enter your Ohio address to find your school district, see your 2026 tax rate, and calculate exactly what you owe. Free tool supports part-year residency and earned income tax bases. As of January 2026, 210 Ohio school districts levy SDIT at rates from 0.25% to 2.0%, per the Ohio Department of Taxation.
Your School District Income Tax Estimate
See How Ohio School District Income Tax Works — Real Examples
These examples show exactly how SDIT is calculated for different situations. All rates are confirmed 2026 rates from the Ohio Department of Taxation.
| Scenario | Income | District | Rate | Tax Base | Tax Due | Withheld | Result |
|---|---|---|---|---|---|---|---|
| Bexley resident | $50,000 | Bexley City (SD# 2501) | 0.75% | Traditional (MAGI) | $375.00 | $300.00 | Owe $75 |
| Reynoldsburg resident | $75,000 | Reynoldsburg City (SD# 2509) | 0.5% | Traditional (MAGI) | $375.00 | $475.00 | Refund $100 |
| Westerville resident (wages + pension) | $60,000 wages + $10,000 pension |
Westerville City (SD# 2514) | 0.75% | Earned Income | $450.00 | $450.00 | Even |
| Cincinnati resident (no SDIT) | $50,000 | Cincinnati City (SD# 3101) | 0% | N/A | $0.00 | $0.00 | No tax |
| Part-year resident Bexley 5 mo → Reynoldsburg 7 mo |
$120,000 | Bexley + Reynoldsburg | 0.75% / 0.5% | Traditional (MAGI) | $725.00 | $800.00 | Refund $75 |
| Self-employed, earned-income district | $80,000 (net profit) |
Westerville City (SD# 2514) | 0.75% | Earned Income | $600.00 | $400.00 | Owe $200 |
| High-income Wyoming resident | $200,000 | Wyoming City (SD# 3122) | 1.25% | Traditional (MAGI) | $2,500.00 | $1,800.00 | Owe $700 ⚠️ Estimated payments required |
| Retiree in earned-income district | $0 wages $30,000 pension |
Findlay City (SD# 3204) | 1.0% | Earned Income | $0.00 | $0.00 | No tax (pension exempt) |
Examples use confirmed 2026 rates. Your actual tax may differ based on personal exemptions, credits (including the $50 senior citizen credit for age 65+), and specific district rules. Always verify your district via the lookup tool or The Finder.
Find Your School District & Tax Rate
Ohio has over 600 school districts. As of January 2026, 210 of them levy an income tax. Rates range from 0.25% to 2.0% of taxable income. The rate depends entirely on where you live — not where you work. Many prominent Ohio cities — including Columbus, Cincinnati, Dayton, and Youngstown — do not levy an SDIT.
How to Find Your District
Use the address lookup tool above. Enter your street address and zip code. The tool will show you:
- Your school district name
- Your official school district number (SD#)
- Your current tax rate
- Whether your district uses the traditional (MAGI-based) or earned income tax base
You can also use the official Ohio Department of Taxation's The Finder tool to verify your district. The Finder returns the district name, number, rate, and base type (T = traditional, E = earned income) for any Ohio address and is the most reliable source for precise results.
⚠️ ZIP Code Boundary Note
Many Ohio ZIP codes span more than one school district. If your address is near a district boundary, the ZIP-based lookup may return an adjacent district. Always verify using The Finder, which uses your full street address for a precise match.
What Is a School District Number (SD#)?
The school district number is a unique 4‑digit code assigned to each Ohio school district. You need this number when filing Form SD-100. For example:
- Bexley City Schools: SD# 2501 (0.75%, Traditional)
- Reynoldsburg City Schools: SD# 2509 (0.5%, Traditional)
- Pickerington Local Schools: SD# 2307 (1.0%, Traditional)
- Wyoming City Schools: SD# 3122 (1.25%, Traditional)
- Westerville City Schools: SD# 2514 (0.75%, Earned Income — effective Jan 1, 2026)
💡 Pro Tip
If your address shows a 0% rate, your district does not levy an income tax and you do not need to file Form SD-100. This includes residents of Columbus City Schools (SD# 2503), Cincinnati City Schools (SD# 3101), Dayton City Schools (SD# 5703), and Youngstown City Schools (SD# 5014), among others.
What If Your District Uses the Earned Income Tax Base?
Some Ohio school districts use an earned income tax base instead of the traditional MAGI base. This means only wages, salaries, tips, and self-employment income are taxed. Pensions, Social Security, interest, dividends, and capital gains are exempt. As of 2026, 68 Ohio districts use the earned income base, including Westerville City Schools (0.75%) and Findlay City Schools (1.0%). The calculator above automatically detects your district's tax base type.
Example: A Findlay resident earns $60,000 in wages and $10,000 in pension income. Only the $60,000 is taxed at 1.0% — tax due is $600. The pension is not taxed in an earned income district.
Calculate Your SDIT Tax Liability
Calculating your Ohio school district income tax is straightforward once you know your district and rate. The calculator above does all the math, but understanding the formula helps you verify the numbers.
The Basic Formula
Tax Due = (Taxable Income) × (District Rate)
Taxable Income depends on your district's tax base:
- Traditional base: Your Ohio Modified Adjusted Gross Income (MAGI) less personal exemptions. Ohio MAGI is your Ohio adjusted gross income plus any business income deduction. Social Security benefits are already excluded from Ohio MAGI under ORC §5747.01(A)(5) and are not taxed in any district.
- Earned income base: Your wages, salaries, tips, and self-employment income only. Pensions, Social Security, and investment income are not included.
Step-by-Step Calculation Examples
Example 1: Bexley Resident (Traditional Base, SD# 2501)
- • Ohio MAGI: $50,000 (Social Security already excluded from MAGI)
- • Personal exemptions: $0 (simplified)
- • Taxable Income: $50,000
- • Rate: 0.75%
- Tax Due = $50,000 × 0.0075 = $375
Example 2: Findlay Resident (Earned Income Base, SD# 3204)
- • Wages: $60,000
- • Pension: $10,000 (exempt — earned income base)
- • Taxable Income: $60,000
- • Rate: 1.0%
- Tax Due = $60,000 × 0.010 = $600
Example 3: Part-Year Resident (Bexley → Reynoldsburg)
- • Income: $120,000
- • Lived in Bexley (0.75%, SD# 2501) for 5 months
- • Lived in Reynoldsburg (0.5%, SD# 2509) for 7 months
- • Bexley portion: $120,000 × (5/12) × 0.0075 = $375.00
- • Reynoldsburg portion: $120,000 × (7/12) × 0.005 = $350.00
- Total Tax Due = $725.00
Compare Withholding vs. Liability
Your employer may already withhold school district income tax from your paychecks. Check your W-2 Box 19 for the amount withheld and Box 20 for the district name.
- If withholding > tax due, you are owed a refund.
- If withholding < tax due, you owe the difference.
- If withholding = tax due, you are even.
⚠️ Estimated Payments
If your tax due exceeds withholding by more than $500, you may need to make quarterly estimated tax payments. The calculator above will alert you if this applies.
👴 Senior Citizen Credit — $50 Per District Return
Taxpayers who are 65 or older at the end of the tax year may claim a $50 credit against their SDIT liability on each SD-100 filed. This credit is applied after the tax is calculated and can reduce your balance due to zero. Make sure to claim it on line 26 (traditional base) or line 36 (earned income base) of your SD-100.
Next step: After calculating your tax, you'll need to file Form SD-100 with your Ohio IT-1040. If you owe, pay by the April 15 deadline to avoid penalties and interest.
What Is Ohio School District Income Tax (SDIT)?
Ohio school district income tax is a local tax levied by individual school districts on residents living within their boundaries. It is separate from Ohio state income tax and municipal (city) income tax.
The Purpose of SDIT
School districts use SDIT revenue to fund local schools. Unlike property taxes — which are based on home values and paid by homeowners — SDIT is based on income and paid by residents, providing a more stable funding source that grows with the local economy.
Districts that levy an income tax typically use the revenue to:
- Reduce reliance on property taxes
- Fund teacher salaries and benefits
- Support classroom programs and extracurricular activities
- Maintain school facilities and infrastructure
- Provide technology and learning resources
Which Districts Levy an Income Tax?
As of January 2026, 210 districts levy an income tax, per the Ohio Department of Taxation's official 2026 rate publication (December 30, 2025). The rest rely solely on property taxes and state funding. Notably, many well-known Ohio cities — including Columbus, Cincinnati, Dayton, and Youngstown — do not levy an SDIT. Income tax levies must be approved by voters, so the count changes over time. For example, Westerville City Schools added a 0.75% earned income tax effective January 1, 2026.
📊 Quick Facts (2026)
- Districts with income tax: 210
- Rate range: 0.25% – 2.0%
- Tax base types: Traditional (MAGI) or Earned Income
- Administered by: Ohio Department of Taxation
- Filing form: SD-100 (filed with IT-1040)
- Senior citizen credit: $50 per SD-100 for taxpayers age 65+
Do You Have to Pay SDIT?
You pay SDIT if:
- You are a resident of an Ohio school district that levies an income tax
- You have taxable income under that district's tax base rules
- You have a resulting tax liability after applying any credits (such as the $50 senior citizen credit)
You do not pay SDIT if:
- You live in a district with no income tax (e.g., Columbus, Cincinnati, Dayton, Youngstown)
- You are a non-resident who works in Ohio but lives elsewhere
- You are a resident but have no taxable income (in earned income districts, this includes retirees with only pension or Social Security income)
Important: SDIT is based on where you live, not where you work.
ℹ️ Social Security — Exempt in Every Ohio School District
Social Security benefits are not taxed in any Ohio school district — traditional or earned income. Under ORC §5747.01(A)(5), Social Security is deducted from Ohio Modified Adjusted Gross Income before the SDIT base is calculated. Do not include Social Security income when entering your Ohio MAGI in the calculator above.
💡 Common Misconception
Many people confuse SDIT with municipal (city) income tax — they are separate taxes. Also, living in a city does not mean your school district has an income tax. Columbus residents, for example, pay a city income tax to RITA but owe no SDIT to Columbus City Schools, which levies no school district income tax.
SDIT vs. State vs. Municipal Tax — What's the Difference?
Ohio residents may pay three separate income taxes: state income tax, school district income tax, and municipal (city) income tax.
Comparison Table
| Feature | State Income Tax | School District Tax | Municipal (City) Tax |
|---|---|---|---|
| Who pays? | All Ohio residents | Residents of taxing districts only | Residents + workers in city |
| Rate range | 0% – 2.75% (flat above $26,050 for 2026) | 0.25% – 2.0% (flat) | 0.5% – 3.0% (flat, varies) |
| Tax base | Ohio MAGI (flat rate above $26,050) | Ohio MAGI less exemptions, or earned income only | Earned income (wages) |
| Form | IT-1040 | SD-100 (filed with IT-1040) | City-specific form |
| Administered by | Ohio Dept. of Taxation | Ohio Dept. of Taxation | RITA / CTA / City |
| Withholding | Yes (W-2 Box 17) | Yes (W-2 Box 19, Box 20) | Yes (W-2 Box 19, Box 20) |
How They Work Together
If you live in a city with a municipal income tax and a school district with an income tax, you pay both — they are separate taxes with separate filing requirements.
Example: Bexley Resident
- • State income tax (IT-1040): 2.75% flat on Ohio MAGI above $26,050
- • School district tax (Bexley City, SD# 2501): 0.75% on Ohio MAGI less exemptions
- • Municipal tax (City of Bexley): check with RITA for current rate
- Bexley residents pay both the 0.75% SDIT and any municipal tax the City of Bexley levies — they are separate taxes with separate returns.
Example: Westerville Resident (Earned Income District)
- • State income tax (IT-1040): 2.75% flat on Ohio MAGI above $26,050
- • School district tax (Westerville City, SD# 2514): 0.75% on earned income only (effective Jan 1, 2026)
- • Municipal tax: check with RITA for current rate
- The 0.75% SDIT applies only to wages, salaries, and self-employment income — pensions and investment income are not taxed.
Do You Get a Credit for One Tax Against Another?
No. SDIT, state income tax, and municipal income tax are separate taxes calculated independently. You cannot claim a credit for SDIT paid against your state or municipal tax. Some cities offer a credit for taxes paid to other cities (if you work in one city and live in another), but this does not apply to SDIT.
Where to Find More Information
2026 Ohio SDIT Rates by District
Ohio school district income tax rates for 2026 range from 0.25% to 2.0%. Below are rates for selected districts. Use the calculator lookup tool or The Finder for your exact rate.
Selected Ohio School District Tax Rates (2026)
| School District | District Number | 2026 Rate | Tax Base |
|---|---|---|---|
| Bexley City Schools | 2501 | 0.75% | Traditional (MAGI) |
| Reynoldsburg City Schools | 2509 | 0.5% | Traditional (MAGI) |
| Canal Winchester Local Schools | 2502 | 0.75% | Traditional (MAGI) |
| Pickerington Local Schools | 2307 | 1.0% | Traditional (MAGI) |
| Wyoming City Schools | 3122 | 1.25% | Traditional (MAGI) |
| Westerville City Schools | 2514 | 0.75% | Earned Income (eff. Jan 1, 2026) |
| Findlay City Schools | 3204 | 1.0% | Earned Income (new in 2026) |
| Kings Local Schools | 8303 | 1.0% | Earned Income (new in 2026) |
| Columbus City Schools | 2503 | 0% | N/A (no SDIT) |
| Cincinnati City Schools | 3101 | 0% | N/A (no SDIT) |
| Dayton City Schools | 5703 | 0% | N/A (no SDIT) |
| Youngstown City Schools | 5014 | 0% | N/A (no SDIT) |
🔍 Looking for a district not listed here?
The calculator above includes Ohio's most-populated school districts. For the complete list of all 210 districts that levy an income tax for 2026, use the official Ohio Department of Taxation's The Finder.
How Rates Are Set
School district income tax rates are set by voter-approved levies. Some levies are permanent (continuing period); others expire after a set number of years and must be renewed. Rates can change from year to year if a new levy passes or an existing one expires. Always verify your rate for the current tax year using the lookup tool above or the official state website.
How SDIT Is Calculated
Ohio school district income tax is calculated using one of two tax base methods. The method depends on your school district. The calculator above automatically detects which method applies to your district.
Method 1: Traditional Tax Base
Most Ohio school districts use the traditional tax base. This method taxes your Ohio Modified Adjusted Gross Income (MAGI) less personal exemptions. Ohio MAGI equals your Ohio adjusted gross income plus any business income deduction claimed on Ohio Schedule of Adjustments.
Formula: Tax Due = (Ohio MAGI – Personal Exemptions) × District Rate
What counts as taxable income (traditional base)?
- Wages, salaries, and tips
- Self-employment income
- Interest and dividends
- Capital gains
- Rental income
- Pension income (included in Ohio MAGI)
- Social Security benefits: NOT taxed — deducted from Ohio MAGI under ORC §5747.01(A)(5) before the SDIT base is calculated, in every district
Example: Traditional Base Calculation — Bexley City Schools (SD# 2501)
- • Ohio MAGI: $50,000 (Social Security excluded before this figure)
- • Personal Exemptions: $0 (simplified)
- • Rate: 0.75%
- Tax Due = $50,000 × 0.75% = $375
Method 2: Earned Income Tax Base
Some districts use the earned income tax base. This taxes only earned income — wages, salaries, tips, and self-employment income. Pensions, Social Security, interest, dividends, and capital gains are exempt.
Formula: Tax Due = (Earned Income) × District Rate
What counts as earned income?
- Wages, salaries, and tips (W-2 income)
- Self-employment income (Schedule C net profit)
- Bonuses and commissions
- Other compensation for personal services
What does NOT count?
- Pension and annuity income
- Social Security benefits
- Interest and dividends
- Capital gains
- Rental income
- Unemployment compensation
- Distributive shares from S corporations
Example: Earned Income Base — Findlay City Schools (SD# 3204)
- • Wages: $60,000
- • Pension: $10,000 (exempt)
- • Rate: 1.0%
- Tax Due = $60,000 × 1.0% = $600
⚠️ Common Mistake
Do not assume your district uses the traditional base. As of 2026, 68 Ohio districts use the earned income base — including newly added Westerville City Schools. Always verify your district's base type using The Finder or the lookup tool above.
Do I Have to File Form SD-100?
Form SD-100 is the Ohio school district income tax return. You file it with your Ohio IT-1040, not separately.
Who Must File SD-100?
You must file Form SD-100 if you meet all of these conditions:
- You are an Ohio resident for all or part of the tax year
- You lived in a school district that levies an income tax (rate greater than 0%)
- You received income while living in that district that is taxable under that district's rules
- You have a school district income tax liability after applying any credits
👴 Senior Citizen Credit — $50 Per District Return
If you are 65 or older at the end of the tax year, you may claim a $50 credit on each SD-100 filed (line 26 for traditional base, line 36 for earned income base). This credit can reduce or eliminate your SDIT liability. If your only income is modest and the $50 credit covers your entire tax, you may have no balance due — but you are still required to file the SD-100 if you lived in a taxing district and had taxable income.
Who Does NOT Need to File?
- Residents of non-taxing districts — Columbus, Cincinnati, Dayton, Youngstown, and many others have a 0% rate; no SD-100 required
- Non-residents — SDIT is based on residency, not employment location
- Residents with no taxable income — in earned income districts, this includes retirees with only pension or Social Security income
- Residents with no tax liability after credits — consult a tax professional if the $50 senior credit fully offsets your calculated tax
Filing Deadlines & Penalties
Form SD-100 is due on April 15, the same deadline as your Ohio IT-1040. An extension on your state return extends the SD-100 filing deadline — but any tax owed is still due by April 15 to avoid interest.
Late filing penalties (Ohio individual income tax, including SDIT):
- Late filing penalty: $50 per month (or part of a month) the return is late, up to a maximum of $500. This applies even if the return results in a refund.
- Interest on unpaid tax: Accrues daily at the rate certified annually by the Ohio Tax Commissioner.
- Underpayment of estimated tax: An interest penalty may apply under Ohio Form IT/SD 2210 if required quarterly payments were not made.
⚠️ Important
If you owe SDIT and do not file, the Ohio Department of Taxation may assess the tax using estimated income. File on time even if you cannot pay in full — the $50/month late filing penalty (up to $500) is separate from and in addition to interest on any unpaid tax. You can request a payment plan to cover any balance.
How to File SD-100
- Electronic filing (recommended): Use Ohio's OH|TAX eServices portal to file with your IT-1040.
- Tax preparation software: Most software (TurboTax, H&R Block, TaxAct) includes SD-100 support for Ohio filers.
- Paper filing: Download Form SD-100 from the Ohio Department of Taxation website and mail with your IT-1040.
Note: Beginning with tax year 2023, if you have SDIT liability for multiple districts in the same tax year, you file only one SD-100 return. Do not mail SD-100 separately from your IT-1040.
Special Situations: Part-Year Residents & Moving
If you moved during the tax year, your tax must be pro-rated across the districts where you lived. This is the most common edge case that other calculators ignore — and the reason this page is called "The Mover's Tax Calculator."
How Part-Year Residency Works
If you lived in more than one Ohio school district during the tax year, you pay SDIT to each district based on how many months you lived there (maximum 12 months total per tax year). Your income is allocated proportionally.
Formula: Tax = Σ (Income × (Months in District ÷ 12) × District Rate)
Step-by-Step Example: Moving from Bexley to Reynoldsburg
Scenario: Part-Year Resident
- • Lived in Bexley (SD# 2501, 0.75%) from January–May (5 months)
- • Moved to Reynoldsburg (SD# 2509, 0.5%) from June–December (7 months)
- • Annual income: $120,000 (earned evenly throughout the year)
- Step 1 — Bexley: $120,000 × (5/12) × 0.75% = $375.00
- Step 2 — Reynoldsburg: $120,000 × (7/12) × 0.5% = $350.00
- Total Tax Due = $375.00 + $350.00 = $725.00
How to Use the Part-Year Calculator
Enable the "I moved during the tax year" toggle. The calculator will:
- Calculate the number of months in each district (capped at 12 months total per tax year — if your entered dates span more than 12 months, you will be prompted to correct them)
- Pro-rate your income based on months in each district
- Apply the correct rate for each district
- Show the combined total tax due
📌 Filing for Part-Year Residents
Beginning with tax year 2023, you file a single SD-100 even if you lived in multiple taxing districts. The return includes a schedule showing months and income allocated to each district. Keep your calculator results for reference when filing.
Other Special Situations
Moving from a Non-Taxing to a Taxing District
If you moved from a district with no income tax (e.g., Columbus City Schools) to one with an income tax, you only pay SDIT for the months you lived in the taxing district.
Moving Between Traditional and Earned Income Districts
The calculator applies the correct base for each district based on your months of residency in each.
Moving Out of Ohio Mid-Year
You only pay SDIT for the months you lived in Ohio. Non-residents are not subject to SDIT. Enter your move-out date in the calculator.
💡 Why This Matters
Most Ohio SDIT calculators assume you lived in the same district all year. If you moved, those calculators give you the wrong answer. This calculator handles part-year residency automatically — a feature no competitor offers.
The Mover's Tax Calculator — Built for Real Life
Most Ohio SDIT calculators assume you lived in the same district all year. This one doesn't.
Life happens. You move for a job, a new home, or a change of scenery. When you do, your school district income tax changes too. The Mover's Tax Calculator is the only tool that automatically handles part-year residency, multiple districts, and complex scenarios — all in one place.
What Makes This Calculator Different
Enter your address. We find your district, rate, and tax base type instantly. Always verify near district boundaries using The Finder.
Moved during the year? We pro‑rate your income based on the months you lived in each district (capped at 12 months). No other SDIT calculator does this.
Some districts tax Ohio MAGI; 68 districts tax only earned income. We detect your district's base automatically and adjust inputs accordingly.
Enter your W-2 Box 19 withholding. We tell you if you owe, get a refund, or are even — and alert you if estimated payments are required.
If you owe more than $500 after withholding, we tell you exactly how much to pay quarterly and when.
What Competitors Don't Do
| Feature | The Finder | TaxFormCalc | CountryTaxCalc | AKCalc ✅ |
|---|---|---|---|---|
| Address → District + Rate | ✅ | ❌ | ❌ | ✅ |
| Income → Tax Due Calculation | ❌ | ✅ | ❌ | ✅ |
| Part-Year Residency Pro-Ration | ❌ | ❌ | ❌ | ✅ |
| Shows Tax Base Type (T/E) | ✅ (T/E code only) | ❌ | ❌ | ✅ auto-applied |
| Withholding Comparison | ❌ | ❌ | ❌ | ✅ |
| Estimated Payment Alerts | ❌ | ❌ | ❌ | ✅ |
| Real Calculation Examples | ❌ | ❌ | ❌ | ✅ |
🎯 The Bottom Line
If you lived in the same Ohio school district all year, any calculator will work. But if you moved — even once — this is the only calculator that gets it right. That's why we call it The Mover's Tax Calculator.
Source: Based on Ohio Revised Code Chapter 5748. All rates verified with Ohio Department of Taxation "Summary of School District Income Tax Changes Effective Calendar Year 2026" (published December 30, 2025).
Ohio School District Income Tax — Frequently Asked Questions
Quick answers to the most common questions about Ohio SDIT. Click any question to expand.
How This Calculator Works — Methodology
This calculator is built on official data and transparent formulas. Here's exactly how it works.
Data Sources
- School district rates and numbers: Ohio Department of Taxation, "Summary of School District Income Tax Changes Effective Calendar Year 2026" (published December 30, 2025)
- Tax base definitions: Ohio Revised Code Chapter 5748; ORC §5747.01 (Ohio MAGI definition, including Social Security exclusion under §5747.01(A)(5))
- District boundaries and zip codes: Ohio Department of Education and USPS data (note: ZIP lookups near district boundaries may be imprecise — verify via The Finder)
- Withholding rules: Ohio Administrative Code 5703-7
- Estimated payment requirements: Ohio Revised Code 5747.09
- Penalty structure: Ohio individual income tax — $50 per month late filing penalty up to $500 maximum, plus interest at annually certified rate (ORC 5747.08)
- Federal SALT cap: One Big Beautiful Bill Act (OBBBA), enacted July 2025 — $40,400 cap for 2026 filers (phases down above $505,000 MAGI)
Calculation Logic
- District lookup: Address is parsed for ZIP code. The internal district database is searched for a matching ZIP. If multiple districts share a ZIP, a warning is displayed directing the user to verify via The Finder. If no district is found, a clear error message is shown — the calculator does not default to any district, preventing false tax calculations.
- Traditional tax base: Tax Due = (Ohio MAGI – Personal Exemptions) × District Rate. Ohio MAGI = Ohio AGI + business income deduction. Social Security is deducted from Ohio MAGI under ORC §5747.01(A)(5) and is therefore not included in the taxable base.
- Earned income tax base: Tax Due = (Earned Income) × District Rate. Only wages, salaries, tips, and self-employment income are taxed.
- Part-year residency: Income is pro-rated based on months lived in each district (capped at 12 months total per tax year). If entered dates span more than 12 months, the user is alerted. Tax = Σ (Income × (Months in District / 12) × District Rate).
- Withholding comparison: Net = Tax Due – Withheld (from W-2 Box 19). Positive = owe, negative = refund.
- Estimated payment alert: If Net > $500, quarterly estimated payments are recommended (Net / 4).
- Senior citizen credit: A $50 credit is available to taxpayers age 65+ on each SD-100 filed (line 26 for traditional base, line 36 for earned income base). The calculator notes this credit in its disclaimer but does not auto-apply it — users should subtract $50 from their estimated liability if they qualify.
Accuracy & Limitations
- Rates verified against the official Ohio Department of Taxation 2026 SDIT rate table (published December 30, 2025).
- Social Security benefits are already excluded from Ohio MAGI — do not include them in the MAGI input field.
- Personal exemptions and the $50 senior citizen credit are not auto-applied — your actual tax liability may be lower.
- Part-year calculation assumes income is earned evenly throughout the year.
- ZIP code lookups near district boundaries may return an adjacent district. Always verify using The Finder.
- This calculator provides estimates only. Always consult a tax professional for your actual return.
- Last reviewed: December 30, 2025 (based on Ohio Department of Taxation 2026 SDIT publication). Rates are updated annually.
🔗 Official Sources: Ohio Dept. of Taxation – SDIT • ORC Ch. 5748 • The Finder • Form SD-100
Related Ohio Tax Calculators
Explore these related Ohio tax calculators to understand how SDIT fits into your overall tax picture: