[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304075-105":53,"doc-detail-304075-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","individual-income-tax-school-district","Individual Income Tax - School District","","Individual income tax authority for Ohio school districts began in 1979 and expanded through Chapter 5748 after voter approval. For fiscal year 2008, the tax applied in 170 of 614 districts, using either the traditional tax base (Ohio taxable income with specified exemption amounts) or an earned-income-only base for selected districts. The Department of Taxation administers collection via withholding and estimated/annual filings, with revenue distributed quarterly after administrative retention, and special provisions including a senior citizen credit.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/individual-income-tax-school-district/304075/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/individual-income-tax-school-district/304075.png","ImageObject",442,249,{"name":88,"@type":89},"Nguyễn Văn Học","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What authority allows Ohio school districts to levy an income tax?","Question",{"text":108,"@type":109},"Ohio authorization began in 1979 for repaying a state loan and was later broadened under Chapter 5748, which required voter approval. School district taxing authority was restored in 1989 after earlier limitations were repealed.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do the “traditional” and “earned income only” tax bases differ?",{"text":113,"@type":109},"The traditional base applies to Ohio taxable income, reduced by $1,500 for each personal and dependent exemption claimed. “Earned income only” districts limit the tax to wages, salaries, tips, and self-employment income, excluding many unearned income types.",{"name":115,"@type":106,"acceptedAnswer":116},"How are taxes collected and administered for school districts?",{"text":117,"@type":109},"The Department of Taxation administers collections using employer withholding, individual quarterly estimated payments, and annual returns. During fiscal year 2008, total net collections were about $313.9 million after administrative cost and refund deductions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304075,1791028544,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","Individual Income Tax – School District  \nS  \nchool districts’ ability to levy an income tax dates back to 1979, when the Ohio General Assembly permitted such a tax solely to repay a state loan. Two years later,  \nlawmakers repealed this law, which had  \nnot been used, and enacted Chapter 5748, granting broader authority for school districts to levy an income tax, subject to voter approval. In 1983, after voters in six districts approved such taxes, the legislature blocked other districts from enacting new income taxes by repealing most of the chapter. School districts’ ability to enact income taxes was restored in 1989.  \nDuring fiscal year 2008, 170 of Ohio’s 614 school districts levied the tax. In most districts the tax applies to Ohio taxable income, as reported on  \nline 5 of Ohio individual income tax form IT 1040 or IT 1040 EZ; this base is known as the “traditional” tax base. In certain other districts, the tax only applies to earned income, such as wages, salary and self-employment income.  \nThe Department ofTaxation administers the school district income tax, including collections through employer withholding, individual quarterly estimated payments and annual returns. During fiscal year 2008, total net collections for all districts were approximately $313.9 million, after deductions for administrative costs and refunds.  \nTaxpayer  \n(Ohio Revised Code 5748.01)  \nThe tax applies to every individual residing in a school district that imposes the tax. In districts that use the traditional tax base, the tax is also paid by the estates of persons who, at the time of their death, were residing in such a school district.  \nTax Base  \n(R.C. 5748.01)  \n“Traditional base” school districts  \nThe “traditional base” of the tax is Ohio taxable income – meaning, Ohio adjusted gross income, less $1,500 for each personal and dependent exemption claimed on the Ohio individual income tax return for 2008.The value of these exemptions is indexed to inflation.  \n“Earned income only” school districts  \nAs of the end of the 2008 fiscal year, voters in 13 school districts had approved income taxes that only apply to earned income. Earned income includes wages, salaries, tipsand other employee compensation as well as self-employment income from sole proprietorships, partnerships and  \nlimited liability companies treated as partnerships for income tax purposes. Earned income does not include retirement income, lottery winnings, interest, dividends, capital gains,  \nprofit from rental activities, distributive shares of profit from S corporations, and any other unearned income.  \nMost exemptions and deductions permitted for the federal and state income taxes – such as those claimed on the front page of IRS Form 1040 or on Schedule A of the Ohio IT 1040 – are not permitted for the “earned income only”version of the school district income tax. However, military pay received by the taxpayer while stationed outside Ohio is exempt from the tax.  \nRates  \n(R.C. 5748.02)  \nRates must be multiples of 0.25 percent. The rate must be approved by a vote of the school district residents before implementation. During fiscal year 2008, rates ranged from 0.5 percent to 2 percent.  \nSpecial Provisions Senior Citizen Credit (5748 .06)  \nA taxpayer 65 years of age or older during the taxable year receives a $50 credit against the amount of school district income tax due. Only one credit is allowed for each return.  \nFiling and Payment Dates  \n(R.C. 5747.06 – 5747.09)  \nIndividuals and Estates  \n• Calendar year taxpayers file an annual return between Jan. 1 and April 15.  \n• Fiscal year taxpayers file by the 15th day of the fourth month after the end of the fiscal year.  \n• Taxpayers must file a quarterly estimated return if they expect to be under-withheld by more than $500 for the combined school district and Ohio individual income taxes. For calendar year taxpayers, quarterly payments of the tax must be made on or before April 15, June 15, and Sept. 15 of the current year","cbCaias0pBQ4m4qo","https://ap.wps.com/l/cbCaias0pBQ4m4qo","pdf",313211,"English","# Tax History and Coverage\n## Traditional vs. Earned Income-Only Tax Bases\n# Administration and Collections\n## Taxpayers and Estates\n## Employers\n# Tax Rates and Special Provisions\n## Senior Citizen Credit\n# Filing and Payment Dates\n## Calendar Year and Fiscal Year\n# Disposition of Revenue\n## Distribution Schedule and Fund Allocation\n# Legal References and Recent Legislation","[{\"question\":\"What authority allows Ohio school districts to levy an income tax?\",\"answer\":\"Ohio authorization began in 1979 for repaying a state loan and was later broadened under Chapter 5748, which required voter approval. School district taxing authority was restored in 1989 after earlier limitations were repealed.\"},{\"question\":\"How do the “traditional” and “earned income only” tax bases differ?\",\"answer\":\"The traditional base applies to Ohio taxable income, reduced by $1,500 for each personal and dependent exemption claimed. “Earned income only” districts limit the tax to wages, salaries, tips, and self-employment income, excluding many unearned income types.\"},{\"question\":\"How are taxes collected and administered for school districts?\",\"answer\":\"The Department of Taxation administers collections using employer withholding, individual quarterly estimated payments, and annual returns. During fiscal year 2008, total net collections were about $313.9 million after administrative cost and refund deductions.\"}]","Individual Income Tax - School District | PDF",1789809798]