If you live in the Kings Local School District in Warren County, the Kings Local School District income tax is a 1.00% levy on earned income for tax year 2026, filed on Ohio Form SD 100 under district number 8303.1Ohio Department of Taxation. School District Income Tax Rates Tax Year 2026 It sits on top of your federal and Ohio state income taxes and your local property tax, and it was placed on the ballot by the school board under Ohio Revised Code Chapter 5748.2Ohio Legislative Service Commission. Ohio Revised Code Chapter 5748 – School District Income Tax
What Income the 1.00% Applies To
Kings Local uses the earned income method rather than the traditional school district tax method. The 1.00% rate hits wages, salaries, tips, and net self-employment earnings, and nothing else.1Ohio Department of Taxation. School District Income Tax Rates Tax Year 2026
Passive and retirement income is outside the tax entirely. Interest, dividends, capital gains, pension distributions, Social Security, and unemployment compensation are all excluded.3Ohio Department of Taxation. School District Income Tax A retiree in the district whose income is all pension and Social Security typically owes zero. If you’ve read elsewhere that pensions can be taxed by a school district, that describes the traditional method; it doesn’t apply here.
Who Has to Pay
Residency is what triggers the tax, not where your job is. If your primary home is inside the Kings Local School District boundaries during any part of the year, you owe 1.00% on the earned income you received while living there.4Ohio Department of Taxation. Guide to Ohio’s School District Income Tax Commuting to a job in another county or another state doesn’t change anything.
If you moved into or out of the district during the year, you’re a part-year resident and only owe on income earned during the months you lived inside the boundaries. Ohio provides a residency calculator at tax.ohio.gov/SDresidency, and you should hold onto a lease, closing statement, or utility record documenting your move dates in case the Department of Taxation asks.5Ohio Department of Taxation. 2025 SD 100 – Ohio School District Income Tax Return If you’re unsure whether your address is inside the district, the state’s address lookup at thefinder.tax.ohio.gov confirms it.6Ohio Department of Taxation. The Finder – School District Income Tax
Withholding and Estimated Payments During the Year
Ohio law requires employers to withhold school district tax from the paychecks of employees who live in a taxing district, and your employer should ask which district you live in. It’s on you to answer accurately. For earned income districts like Kings Local, withholding is a flat percentage with no personal exemption adjustment.7Ohio Department of Taxation. Employer Withholding
Here’s the trap. If you never tell your employer your school district, the employer is not penalized for failing to withhold, but you still owe the full amount at filing time.8Ohio Legislative Service Commission. Ohio Revised Code Chapter 5747 If nothing is being withheld, or if you’re self-employed, you likely need to make estimated quarterly payments to avoid an interest penalty when you file.9Ohio Department of Taxation. Estimated Payments
Filing the SD 100
The school district return is Ohio Form SD 100, separate from the state IT 1040. Have your W-2s handy to confirm wages and any school district tax your employer already withheld. The form is available on the Ohio Department of Taxation website and inside OH|TAX eServices, the state’s free filing platform.10Ohio Department of Taxation. Tax Forms
Enter school district number 8303 for Kings Local, along with your name, Social Security number, and residency dates if you’re a part-year resident. The return starts from your Ohio adjusted gross income on line 3 of the IT 1040, not your federal AGI. Because Kings Local uses the earned income method, you then subtract non-earned items such as retirement, investment, and other passive income, and apply the 1.00% rate to what’s left.5Ohio Department of Taxation. 2025 SD 100 – Ohio School District Income Tax Return
The SD 100 is due April 15, the same date as the IT 1040.11Ohio Department of Taxation. Due Dates Filing a federal extension with the IRS automatically extends both your Ohio and school district deadlines to October 15, with no separate Ohio form needed. An extension gives you more time to file, not more time to pay; interest and any late payment penalty still accrue on unpaid tax after April 15.12Ohio Department of Taxation. Ohio’s Individual and School District Income Tax Filing Extension Electronic filing through OH|TAX eServices confirms receipt immediately and speeds refunds.13Ohio Department of Taxation. Individual and School District Income Tax Filing Season Opens Today, January 26
If you file on paper, the mailing address depends on whether a payment is enclosed:
- With payment: Ohio Department of Taxation, P.O. Box 182389, Columbus, OH 43218-2389.14Ohio Department of Taxation. Pay Your Ohio Income Taxes
- Without payment: Ohio Department of Taxation, P.O. Box 182197, Columbus, OH 43218-2197.
What It Costs to File or Pay Late
Missing the deadline is expensive even when you don’t owe. The late filing penalty is $50 per month, capped at $500, and it applies even if you’re owed a refund. If you also owe tax, interest runs at an annual rate of 7% for 2026, and the late payment penalty on top of that is double the interest amount.15Ohio Department of Taxation. Interest Rates Someone who owes $500 and files six months late is looking at $300 in late filing penalties alone, before interest and the late payment penalty on the unpaid tax. Filing on time, even without full payment, avoids the largest piece of that.
Fixing an Error After You File
If you find a mistake later, you correct it by filing an amended SD 100. Ohio combined the original and amended returns into one form starting with tax year 2015, so the same SD 100 handles both.16Ohio Department of Taxation. Ohio Amended School District Income Tax Return You can amend electronically through OH|TAX eServices or commercial software for any year still within the statute of limitations. Paper amendments are accepted but take months to process.
Where to Get Help
The Ohio Department of Taxation’s Income Taxpayer Assistance line takes school district tax questions at (800) 282-1780, Monday through Friday, 8:00 a.m. to 5:00 p.m., excluding state holidays. Call volume is lightest between 8:00 and 10:00 a.m.17Ohio Department of Taxation. Contact Home