The Clermont Northeastern Local Schools have a 1% school district income tax.  Below is information that the district believes will be helpful for common questions regarding the traditional income tax.

What is the tax? 

The school district traditional income tax is an income tax separate from federal, state, and city income taxes.  This tax is earmarked specifically to support the school district.  The tax is a residential tax so only those living in the Clermont Northeastern Local School district are subject to the tax.

What is traditional income? 

The traditional SDIT tax base starts with the Ohio income tax base reported on line 5 of the Ohio IT1040 which excludes the personal and dependent exemption deduction reported on line 4.  Traditional filers must complete lines 19-23 on the SD 100.

What else is considered traditional income? 

Retirement income, unemployment compensation, Worker's Compensation, lottery winnings, interest, dividends, capital gains, profit from rental activities, distributive shares of profit from S corporations, alimony received, distributions from trusts and estates.  

How is the tax paid? 

Residents of the Clermont Northeastern Local School District pay the tax either through employer withholding, individual quarterly estimates and/or annual returns.  Ohio employers whose employees reside in a school district that has passed a school district income tax must withhold the tax from their employees’ compensation.

How does my employer know to withhold the tax?

You must inform your employer that the Clermont Northeastern Local School District has a school district income tax. Ohio employers are required to ask each employee for his or her public school district of residence and to withhold the tax.

Are employers required to withhold the school district income tax?

Yes, employers are required to withhold the school district income tax per Ohio Revised Code section 5747.06(E).

Are there any exemptions? 

No, there are no personal exemptions.

Who collects the tax? 

The Ohio Department of Taxation collects the tax. All tax forms are filed with the Ohio Department of Taxation and all taxes due are paid to the state.  The school district will receive quarterly payments from the department.

If I had no income last year, do I need to file the school district tax form? 

Yes, all residents need to file tax form SD100. This form is available from the Ohio Department of Taxation’s web page, http://tax.ohio.gov. 

What if I had income last year? 

Anyone with income needs to file the same SD100 tax form. The tax rate is 1% . You will subtract your tax withheld or quarterly payments already made. If you still owe a tax, you will submit the payment to the Ohio Department of Taxation. Overpayments are eligible for a refund just like state and national taxes.

When is the filing deadline for the annual return?  

The filing deadline is the same as for the state income tax.  Normally, this is April 15th.  If a taxpayer receives an extension for federal income tax purposes, that extension automatically extends the state and school district income tax filing deadline.

What if I do not pay the school income tax? 

An individual not filing or paying the school district income tax will be penalized under the same provisions currently in effect for Form IT-1040, Ohio Personal Income Tax Return.

What is the school district’s I.D. number? 

Clermont Northeastern Local’s number is 1303. This should be included on your state tax return and your school district tax return as well. Remember, all payments go to the state. We receive our funding from them based on this school district number.

Additional questions? 

Information is available on the state’s web page at http://www.tax.ohio.gov/school_district_income.aspx or through their toll free information number at 800-282-1780. Also, residents and their tax preparers are welcome to call the school district office (513-625-1211) for further assistance.