Assuming you are filing an Ohio School District tax return:
School district income tax is levied based on one of the following methods:
The traditional tax base uses modified adjusted gross income (MAGI) less exemptions to calculate the school district income tax base. Traditional filers must complete lines 23-29 on the SD 100.
The earned income tax base is based on the taxpayer’s “earned income” and must be calculated by completing lines 30-41 on the SD 100.
Your Modified adjusted gross income (MAGI) for this purpose is your Ohio adjusted gross income (Ohio IT 1040, line 3) plus your business income deduction (Ohio Schedule of Adjustments, line 12). If you did not take a business income deduction, your MAGI matches your Ohio adjusted gross income.
Additionally, if you live in an earned income tax base school district, your taxable income is limited to only earned income included in your MAGI.
See the it1040-sd100 instructions or this Ohio Department of Taxation webpage for more information.
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