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 filing 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 online using the Ohio DOT's tool, The Finder.

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.

Here is an example showing the first of the two-state lines:

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 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 Form SD 100, the Ohio School District Income Tax Return.
• In the heading of Form IT 1040, the Ohio Individual Income Tax Return.

Form SD-100

When starting either a Resident or Part-Year Resident return, you will be prompted to complete Form SD 100. If you haven't done so already, familiarize yourself with the important on-screen information about the form, then click Begin.

• Click Add New
• Click Begin to the right of County and School District Information
• Select the county in the dropdown menu
• Indicate the school district using one, and only one, of the three methods, shown:
  
  • Enter the 4-digit code, or
  • Select the school district from the county's school district list, or
  • Select the school district from the entire state school district list.
• Click Continue and complete the rest of the form.
  

Note: Form SD 100 must be filed for each school district in which an individual has lived and has tax liability.

Form IT-1040

From the Ohio Return menu, select:

• Basic Information
• County and School District Information
• Select the county in the dropdown menu
• Indicate the school district using one, and only one, of the three methods, shown:
  
  • Enter the 4-digit code, or
  • Select the school district from the county's school district list, or
  • Select the school district from the entire state school district list.
  Note: If the taxpayer lived in more than one school district, enter the code for the district where they lived for most of the year.
  
• Click Continue and complete the rest of the form.