How do I report Ohio school district income taxes on a W-2?

If one of your employees lives in an Ohio school district that collects school district income tax, you will need to report the tax withheld on the employee’s W-2 each year.

Since many localities collect both city income tax and school district income tax, reporting these taxes on your employee’s W-2 can be confusing. To cut down on the confusion, the Ohio Department of Taxation has changed the way you should report the school district tax.  

All local taxes, including city and school district income taxes are reported in boxes 19 and 20.

You will enter the total school district income tax withheld in box 19. Next to that, in box 20, you will enter the name of the school district and the school district’s tax code number.

Since space in box 20 is limited, Ohio will accept the 4-digit tax code and an abbreviation of the school district’s name or the letters “SD” (for “school district”).

For example, if your employee lives in school district Greenville CSD, you could enter one of the following as the locality name:

• SD 1904
• 1904 SSD
• Green 1904
• 1904 Green
• GRE 1904
• 1904 GRE

If you do not your employee’s school district code, please click here.