Ohio residents living within a taxing school district during any portion of the year are subject to Ohio's school district income tax. An individual must file the Ohio School District Income Tax Return (Form SD 100) if all of the following are true:
- They lived in a school district with an income tax for any portion of the tax year;
- They received income while living in the district; and,
- They have a school district income tax liability based on that income.
The Ohio Department of Taxation recommends that taxpayers living in a taxing school district file Form SD 100 even if no tax liability calculates "to avoid delinquency billings".
The school district is typically indicated in the state locality section of the taxpayer's W-2, but it occasionally appears in Box 14 as four digits preceded by the letters "SD". If you don't know the school district code, you can find it in the Ohio individual income tax return instructions as well as online using the Ohio DOT's tool called The Finder.
Note: Ohio locality and school district information may be printed on the physical W-2 in a variety of ways, but the Ohio e-file rules are strict as to how this information should be entered in both the federal and state tax returns, so to avoid an e-file reject the Ohio locality and school district information must be correctly entered in the W-2 menu in TaxSlayer Pro. The school district code must also be entered in the heading of the Ohio return.
Completing the Ohio W-2 locality section in the federal return:
From the Federal Section of the tax return (Form 1040) select:
- Income
- Wages, Salaries, Tips (W-2) - Enter the federal wage information.
An Ohio W-2 requires two state lines to be used. The first line includes the state and locality wage and withholding information, while the second line includes only the school district wage and withholding information. The program will display the following message on the W-2 entry screen when the cursor is in the locality box on an Ohio W-2:
When entering OH Local and School District withholdings and codes, you must use the first OH state line for local withholdings and the 2nd OH state line entry must be used for the school district withholdings. You must also enter the 4 digit school district code in order for the wages and withholdings to pull to the SD-100 correctly.
Here is an example showing the correct input for local and school district withholdings:
The school district wage and withholding information entered in the second state line will automatically be included on Form SD 100 when the form is created for the same school district. If you don't see it included on Form SD 100, double-check your entry work in the W-2.
Note: If the W-2 includes more than one locality, enter it on a separate W-2 in the return.
Where to enter the school district code in the Ohio state return
The school district code is specified in two places in the Ohio tax return:
- In the heading of Form IT 1040, the Ohio Individual Income Tax Return.
- In Form SD 100, the Ohio School District Income Tax Return.
Where to enter the school district code
in Form IT-1040
When starting either a Resident or Part-Year Resident return, you will be prompted to select the county name and the school district. The school district code can also be manually entered. From the Ohio Tax Return Menu select:
- Personal Information
- Other Categories
- Ohio PUBLIC School District Number
Note that the Ohio nonresident tax return does not include a menu to enter or edit the school district since the school district code for a nonresident tax return is 9999.
Where to enter the school district code
in Form SD 100
From the main menu of the Ohio Tax Return Menu select:
- School District Income Tax
- New - Select the county from the list, then select the School District from the list.
- The School District Code can be manually entered from the SD 100 menu by selecting School District Number (Traditional)
Note: Form SD 100 must be filed for each school district in which an individual has lived and has tax liability.
Note: This is a guide on where and how to enter the Ohio school district code in TaxSlayer Pro. This is not intended as tax advice.
Additional Information: