Earned Income Tax FAQ
For Our Residents:
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 is not a tax on retirement, social security, unemployment, Worker's Compensation; disability, or survivor benefits; welfare; child support; alimony; interest and dividends; profit from rental activities; or capital gains.
All residents will need to file an SD100 form each year beginning with tax year 2026 by April 15.
The taxes can be paid in three ways:
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If you would like your employer to take out the tax, give them our OSDI number 8303. Additional employer information is linked below. Per Ohio Revised Code 5747.06(E) employers are required to withhold.
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You can pay an estimated amount much like you can do with your state or federal taxes. Multiply your earned income by 0.01 and subtract any withheld amounts and/or quarterly payments already made.
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You can pay it when you file your SD100 form. All residents need to submit this form annually. 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 will receive quarterly payments directly from them.
Resident Resources:
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Ohio Department of Taxation's School District Income Tax Customer Service at 1-800-282-1780
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Treasurer Mike Morrow at 513-398-8050
Employer Resources:
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Kings ODI Number: 8303
