Why would I have Ohio local income tax reported in Box 14 of a W-2?

Most people have their local income tax withheld, such as school district or city income tax, reported in Box 19.

Sometimes Ohio employers report school district or city tax withheld in Box 14 of a W-2 instead of Box 19 however. The Box 14 code usually will refer to an Ohio school district or city name, or a school district's four digit code (for instance, "SD 1234").

If your Box 14 doesn't seem to mention anything related to a school district or city, don't worry - most Box 14 amounts are not for local tax withheld. This box for most people is just supplementary information from your employer, reporting things like health insurance premiums instead.

If any Box 14 amount is for local tax withheld, such as for school districts or cities, answer Yes. These amounts may be deductible on your tax returns.

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