Student Tax Education Program - Income Tax

W-2's and 1099 Explained

Other points to remember about your W-2’s/1099’s:

  • These are documents issued by your employer, not the state or federal government. If you need replacements or corrections made, contact your employer’s payroll department or human resources department.
  • You will receive several copies of the same form. Many are labeled as “state copy” or “local copy” or “federal copy”. Ideally, the state copy should be used for your IT-1040, and the local copy should be used for your SD-100. However, be sure to check the locality description to ensure you are using the correct district. Only claim withholdings on your Ohio IT-1040 if your W-2 states that Ohio was the state taxes were paid to. This is found in box 15 as shown in the example image. The amount of taxes paid to Ohio would be found in box 17.
  • You will find the taxes paid to a taxing school district in boxes 19 and 20. Be careful as there may be more than one locality that taxes were paid to, such as municipal income taxes. For school district tax, the locality name should appear as the name of the school district with an abbreviation of SD, LSD, CSD, or EVSD after it, or you will see a 4-digit number along with SD by it. (e.g. Lancaster City School District could appear as Lancaster CSD or SD 2305). If you only see the description “Lancaster” in the box, this is for city taxes and would be used for filing a tax form with that city. Do not use this information for school district taxes.