State residents living within a taxing school district may be subject to school district income tax. Ohio and Kentucky are two states with specific tax forms for school districts. The form should be filled out if you received income or lived in the district.
In Ohio an individual must file a form called SD100. Sometimes, it is best to file one as a preemptive measure to avoid penalties.
- If they lived within district boundaries during a tax year.
- If they got income during the tax year while living in that district.
- If they have liability from the school district tax code.
Note: Ohio locality and school district information needs to be entered in the right spot of the W-2 menu in our software. Don’t forget that the school district code must be in the heading of the Ohio return.
The school district is in the state locality section within the W-2. Sometimes it is found in Box 14.
Completing the W-2 locality section in the federal return:
In the Federal Section of the tax return, select the Income and W-2 information.
For example, an Ohio W-2 requires two state lines filled out. The first line has the state, locality wage, and withholding information. The second line includes the school district wage and withholding information. See an example below.
To add the proper withholding information, select the Add State icon.
Go to the state from the dropdown menu.
Enter the state EIN. In the Local Name field, enter the four-digit code for the school district.
View the example below.
How to enter school district code in the state return
The form depends on the applicable state. For the state of Ohio, for example, it is SD100.
- Click the Begin screen and click Add New.
- Select the county and the school district.
- Choose the Continue button and fill out the rest of the form.
Here is the example with an Ohio Return menu. Select:
- The basic information.
- Choose the County and School District Information.
- Pick the drop-down menu.
- Enter the school four digit code.
- Click the Continue option.
Note: This is just a general guide and not official tax advice.