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.

Can I withhold a flat percentage for the school district income tax just like a local income tax?

School district tax calculations differ depending on whether the school district is a traditional tax base school district or an earned income only base school district. Refer to the school district tax rates located on the last page of the School District Income Tax Withholding Instructions on our website under Employer Withholding.