here is what my contact at Intuit wrote back when I forwarded your question to him:

ProSeries is correct in the warning.  Ohio has a specific business rule for scenarios Ohio DOT will reject an efiled filed return.

This is the business rule:

Rule Number: OH-SD100-047

Error Category: Incorrect Data

Error Message: School district taxable income for a Earned Income School District cannot be greater than Ohio modified adjusted gross income. Please correct your return and retransmit

Severity: Reject

Applicable Tax Year: 2020/21

Conditions: SchoolDistrictTaxableIncome must be < or equal OhioAdjustedGrossIncome + BusinessIncomeDeduction 

Ohio Modified Adjusted Gross Income is not on the Government form but we calculate Ohio MAGI on a smart worksheet on the IT-1040