Earned Income Tax Information
For the Kings Community
The 1% earned income tax goes into effect January 1, 2026.
Earned income is defined as all taxable income and wages that would be reported on W-2s, Schedule Cs, or Schedule Fs.
Earned income does not include retirement, social security, unemployment, Worker's Compensation, disability or survivor benefits, welfare, child support, interest and dividends, or capital gains.
All residents will need to file an SD100 form each year beginning with tax year 2026, due by April 15 of the following year.
Ways to Pay
1. Employer Withholding
To direct your employer to withhold the tax, let them know you would like the tax withheld and provide our OSDI number: 8303. Additional employer information is linked in the Employer Resources section below. Per Ohio Revised Code 5747.06, employers are required to withhold.
2. Estimated Payments
You can pay an estimated amount similar to state or federal estimated taxes. Multiply your earned income by 0.01 and subtract any withheld amounts and/or quarterly payments already made.
3. Pay When You File
You can pay when you submit your SD100 form. All residents must file this form annually. Please note that interest and/or fees may apply if you wait until the end of the year to make payments. If you do not have earned income, enter zeros for earned income, tax withheld, quarterly payments, and amount owed.
All tax payments go directly to the Ohio Department of Taxation. Kings Local Schools will receive quarterly payments directly from the state.
Resident Resources
- Guide to Ohio's School District Income Tax
- Tax Filing Instructions
- Ohio Department of Taxation School District Income Tax Customer Service: 1-800-282-1780
- Treasurer Mike Morrow: 513-398-8050
Employer Resources
- Kings OSDI Number: 8303
- Employer Withholding Information
