You check the school district box on the IT-1 or return Form IT-1R, which is included in the Ohio withholding coupon booklet and as a loose form in the school district withholding packet.

You must canvass to find out what district the employee lives in, and after that may rely on new employees completing an IT-4 exemption form and current employees updating their exemption form. (You do not use the Federal W-4 exemption form for Ohio or school district purposes.)

The employee should contact his county board of elections or county auditor. The first choice is the county board of elections, because that agency must know the school district for every street address in the county for voting purposes.

No. If you are conducting business in Ohio and employing residents of taxing school districts, you must withhold the school district tax.

No. You must use the taxable wage base (not gross wages) and then allow for Ohio exemptions before arriving at the school district withholding tax. You may determine the tax from the Ohio School District Income Tax Withholding Tables or from the computer formula available from any of the offices on the back of the SD-101 booklet.

Use any available area (possibly Box 18) on the W-2. Identify the withholding amount and the school district by its four-digit number.

No. You submit your school district withholding information on the state copy of your W-2 (or IT-2) sent in with your IT-3 transmittal. List your school district withholding on line 4 of the IT-3.

Please see instructions on our Electronic Services page or contact the Information Services Division at (614) 752-1972.

Tear out an SD-101 or SD-141 from the booklet, write your explanation on the front, and send it to the address at the top of the form. We will verify no withholding and then inactivate your school district account. To reactivate your school district account remit your current liability on an SD-101.

Technically, you should go back to January. However, if this would be a burden for the employee and the employee agrees, you may start withholding from this point. Be sure to tell the employee that he is responsible for any tax not withheld when he files the SD-100 by next April 15.

No. You must remit your School District tax with the SD-101 coupon.   

You use the same taxable wage base that you use for Ohio withholding and then allow for Ohio exemptions from the IT-4.

Please see instructions on our Electronic Services page or contact the Information Services Division at (614) 752-1972.

You don't, unless you are registering to withhold for Ohio. Your employee may need to file school district estimated tax.  

Tear out an SD-101 or SD-141 from the booklet, write your explanation on the front, and send it to the address at the top of the form. We will verify no withholding and then inactivate your school district account. To reactivate your school district account remit your current liability on an SD-101.   

Your combined Ohio and school district liability determines your due date. If your combined liability exceeds $2000 in the twelve-month period ending on the thirtieth day of June of the preceding calendar year, you must file and remit both monthly. Partial weekly filers and Electronic Funds Transfer (EFT) filers file and remit school district tax monthly. Others file quarterly.  

If you are conducting business in Ohio, you are required to withhold the school district tax from affected employees. You should withhold the tax manually if your software program doesn't allow for the withholding.   

If an employer does not file a required return by the due date, the penalty may be $50 per month up to $500 or 5% per month up to 50% of the tax, whichever is greater. If an employer fails to pay any tax owed, the penalty may be 10% of the delinquent payment plus twice the interest charged. If the employer withholds the tax and fails to remit it, the penalty may be 50% of the delinquent payment.    

You need to register as soon as you discover you have employees living in a taxing school district.