When you’ve got an worker in Ohio, you could embody the Ohio faculty district quantity on Type W-2. The Ohio Division of Taxation is requiring this variation to assist cut back the variety of reporting errors on particular person revenue tax returns. Learn on to be taught extra about this requirement.
Type W-2 reporting requirement in Ohio
In Ohio, many areas have a native revenue tax and a faculty district revenue tax. Native revenue taxes go towards cities, counties, or native governments. Faculty district revenue taxes go towards public faculty districts.
Employers should checklist the native and college district revenue taxes on Type W-2, together with the title of the locality or faculty and the quantity withheld for every tax.
In some areas, town and the college district have the same title. This has triggered many Ohioans issues when submitting their tax returns. Some folks will combine up the taxes and report the unsuitable withholding quantities for every. Different folks suppose the taxes are the identical and can add the withholding quantities collectively, additionally reporting the unsuitable quantity on their tax returns.
To assist stop additional confusion, employers should now embody the Ohio faculty district identification quantity with the college district title. This requirement began with the 2016 tax yr.
How one can report an Ohio faculty district quantity on Type W-2
To report native and college district revenue tax on Type W-2, you could give attention to containers 19 and 20.
W-2 Field 19
In W-2 field 19, you’ll enter the full native revenue tax withheld and the full faculty district revenue tax withheld. Be sure you enter the quantities on completely different strains; don’t mix the tax withholdings.
W-2 Field 20
In field 20, enter the title of the locality or faculty district that you simply withheld taxes for. Be certain that the locality and the college district match up with the proper tax withholding quantities.
You must use the four-digit Ohio faculty district quantity with the college district title in W-2 field 20. You possibly can search for faculty district identification numbers utilizing The Finder on the Ohio Division of Taxation (ODT) web site.
The ODT created an instance of what containers 19 and 20 ought to appear like. As you’ll be able to see, the native revenue tax is on the primary line of containers 19 and 20, and the college district revenue tax is on the second line.
Field 20 won’t be large enough to enter the total faculty district title and identification quantity. The ODT will settle for the college district quantity with an abbreviation of the college district title.
Listed here are some examples of acceptable strategies of abbreviating the knowledge in field 20:
- SD 1904 (SD is an abbreviation for varsity district)
- 1904 SD
- GREEN 1904
- 1904 GREEN
- GRE 1904
- 1904 GRE
For extra data on Ohio faculty district revenue taxes and reporting on Type W-2, go to the Ohio Division of Taxation web site.
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This text has been up to date from its authentic publication date of 12/12/16.