The Ohio IT 1040/SD 100 Instructions have a list of the Ohio school districts (bold print indicates a school district with an income tax in effect for the tax year). If you lived in (resided) or were domiciled in one of these school districts with an income tax for all or part of the year, you are required to file a school district income tax return, Ohio Form SD 100.

If the school district reported on your Form W-2 is not marked as having an income tax, you may need to consult with your employer to determine if the correct school district is listed on your Form W-2. It could also be possible that your employer is reporting Ohio locality tax withheld instead of school district tax withholding.

You can also use The Finder webpage which can help determine whether you are required to file Form SD 100 School District Income Tax Return. You can file Form SD-100 with TaxAct.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.