Earned Income Tax Levy Information

Earned Income Tax Information for Southwest Residents

Earned Income Tax Information for Employers

This is the first year that residents of the Southwest Local School District will file a school district earned income tax form.  We have been receiving some questions and I would like to take this opportunity to highlight some of these questions and answers. 

What is earned income?  It is income that you receive from wages, salary, self-employment income, tips and other compensation.

 What income is not considered earned income?  Social security benefits, pensions and annuities, disability and survivor benefits, welfare benefits, child support, alimony, interest and dividends, IRA distributions, capital gains, profit from rental activities, lottery winnings and worker’s compensation benefits are not considered earned income and are not subject to the school district tax.

 If I had no earned income for 2007, do I need to file the school district tax form?  Yes, senior citizens and others without earned income still need to file the form.  It is tax form SD100.  This form was mailed to district residents or is available from the Ohio Department of Taxation’s web page, http://tax.ohio.gov.  You will enter zero for earned income, zero for the tax withheld, zero for quarterly payments and zero for amount owed.  Then sign the form and file it with your other state tax forms. 

 What if I had earned income in 2007?  Anyone with earned income needs to file the same SD100 tax form.  The tax rate is 3/4 % (multiply earned income x .0075).  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. 

 What is the school district’s I.D. number?  Southwest Local’s number is 3118.  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 or through their toll free information number at 888-405-4039.  Also, residents and their tax preparers are welcome to call the school district office (367-4139) for further assistance.