Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

I received preprinted school district employer withholding forms. I do not have employees affected by this tax. What do I do?

Write your explanation on the front of one SD 101 or SD 141 form, and send it to the address at the top of the form.  We will verify no withholding and then inactivate your school district account.  To reactivate your school district account, remit your current liability on an SD 101.