Any individual (including retirees, students, minors, etc.) or estate that receives income while a resident of a taxing school district is subject to school district income tax. Individuals who work, but do not live, in a taxing school district are not subject to the district’s income tax.
oh.gov
To initiate Ohio form SD 100:
- Open your Ohio state return
- Continue until you reach the "A few things before we wrap up your state taxes" screen, scroll down to find "Ohio school district taxes" then press "Start" or "Update" (see attached image Ohio SD-100)
- On the "School District Income Tax?" screen, check the checkbox for "School District Income Tax (Form SD 100)" then press "Continue"
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