School District Income Tax Information

In November 2008, voters renewed the Swanton Local School District income tax for a reduced rate of 0.75% starting 1.1.2010. Swanton Local School District asked voters to reduce the School District Income Tax.   The voters renewed the School District Income Tax Levy  several times since at the same rate of 0.75%.  The proceeds from this levy are used to pay for the operating expenses of the School District.

All residents of the District should have the School District Income Tax taken out of their paychecks. To make sure your Employer is aware of this, you will want to make sure your employer is withholding the School District Income Tax amount out of your paycheck.  

If your employer is not withholding the School District Income Tax, residents need to file the SD-100 form with the State of Ohio each year.  This form is available at the Ohio Department of Taxation’s website and residents should tell their tax preparer that the SD-100 is required for Swanton Local School District.  The SDIT number for Swanton Schools is 2606.

Please contact the office at 419-826-7575 and ask for Joyce Kinsman, CFO/Treasurer, if you have questions regarding the income tax. All taxes are sent to the Ohio Department of Taxation and not the school. 

FAQ’s about School District Income Tax

Who Must File a School District Income Tax Return? 

Only Ohio residents who lived within a taxing school district during any portion of the year are subject to Ohio’s school district income tax. Individuals who worked, but did not live, in a taxing school district are not subject to the district’s income tax. Not all school districts have an income tax. See pages 40-45 for a complete listing of all Ohio school districts. You must file an SD 100 if all of the following are true: ● You lived in a school district with an income tax for any portion of the tax year; ● While living in the district, you received income; AND ● Based on that income, you have a school district income tax liability (SD 100, line 2).

How Is the School District Income Tax Calculated?

For Swanton Local School District, the traditional tax base uses modified adjusted gross income less exemptions to calculate the school district income tax base. Traditional filers must complete lines 19-23 on the SD 100.