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.

Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?

The tax is based upon the employee's residency. The location where the employee reports to works is not a factor for the school district income tax.