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b. Enter the total amount of taxes due for all school districts on

b. Bring the total of columns C and D forward and enter these

the Total Tax Due line. Unless you pay via the OBG or with

amounts on lines 1 and 2 of Ohio form SD 141.

your credit card, send one check made payable to School

c. If line 2 is LESS than line 1, subtract line 2 from line 1 and

District Income Tax for the total tax due amount and mail it to

enter the balance of school district income tax due (amount

School District Income Tax, P.O. Box 182388, Columbus, OH

you owe) on line 3. Make your check payable to School Dis-

43218-2388.

trict Income Tax.

c. During the calendar year, you may adjust for overpayments

d. If line 2 is GREATER than line 1, subtract line 1 from line 2

or underpayments by reducing or increasing the tax due for

and enter the overpayment of school district income tax on

the same district on a subsequent Ohio form SD 101 ﬁ ling. Do

line 4.

not ﬁ le an amended Ohio form SD 101 return for any period.

e. Do not mail paper copies of the wage and tax statements, form

Regarding overpayments:



W-2 with Ohio form SD 141. Submit wage and tax statements

  Overpayments made for a district can be applied to reduce

only on acceptable magnetic media (e.g., CD-ROM) and send

the tax due for the same district in a subsequent period, but

with your completed Ohio form IT 3, Ohio Transmittal of Wage

cannot be used to reduce the tax due for any other district.

and Tax Statement.

  Do not show any negative ﬁ gures. If you show a negative

6. Interest on Unpaid Withheld Tax

amount for a district, you are in effect erroneously applying the

School district income tax withheld (or required to be withheld

overpayment toward the tax that is due for another district.

for each withholding period) and remaining unpaid is subject to

the applicable interest rate per year (3% for 2015).

  Continue to apply your overpayment for a district toward

the current tax due for the district, until your overpayment

7. Penalties on Unpaid/Late-Paid Withheld Tax

is used up. On Ohio form SD 101, only report amounts that

a. If an employer fails to pay the tax deducted and withheld from

are currently due. Do not report any tax that is not owed as

employees’ compensation by the due date, a nonpayment

a result of an overpayment made for the district in a prior

penalty of 50% may be assessed on the tax due, unless the

period.

employer shows that the failure was for reasonable cause

and not willful neglect.

  You may keep track of these adjustments by using the School

District Withholding Adjustments Worksheet.

b. If an employer ﬁ les Ohio form SD 101 and/or Ohio form SD

141 after the due date, a late ﬁ ling penalty may be assessed,

  If, during the calendar year, you overpay the tax due for a

which is the greater of $50 per month up to a maximum of

district on Ohio form SD 101 and you do not have any tax

$500, or 5% per month up to a maximum of 50% of the tax

due for that same district on subsequent periods during the

due that is required to be shown on the report.

calendar year, at year-end you can apply on Ohio form SD

141 your overpayment to another school district or claim a

8. Employee Wage and Tax Statement

refund of your overpayment.

Employers must furnish a W-2 form to the employee that identi-

ﬁ es both the amount of school district income tax withheld and

5. Completing Ohio Form SD 141, Employers Annual

the school district (by its four-digit number). Use boxes 19 and

Reconciliation of School District Income Tax Withheld

20 on the W-2 or any available area to show this information.

For each school district for which you withheld tax, you must list

the following: the school district name, school district number,

Caution: Several Ohio school districts have the same name. Be

the amount of tax withheld, the amount paid during the year and

sure to verify the affected school district by county before withhold-

the underpayment or overpayment.

ing for employees.

If Filing By Paper:

a. you must ﬁ rst complete all columns shown on the lower half

of Ohio form SD 141. List each district separately. Indicate

overpayment using parentheses.

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School District Income Tax Withholding Instructions With Form It 4 - Employee'S Withholding Exemption Certificate Page 2

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