Hello,

I moved to a new city in the same state (OH) in August 2012 (keeping the same job) but did not file a new W4. As a result, my W2's all show the municipal and school district taxes withheld for my old city but do not show any taxes for my new city.

Will I need to file local taxes in the new city (thus owing all municipal taxes that should have been withheld) in addition to filing the municipal taxes for the old city? If this is the case, would I be able to get out of paying the municipal and school district taxes in the old city for the period of time that I was no longer living in that city?

Thanks in advance for your help!

“Will I need to file local taxes in the new city (thus owing all municipal taxes that should have been withheld) in addition to filing the municipal taxes for the old city?”========Correct. The school district income tax is collected in the same manner as the state income tax through ER withholding and is required to withhold the tax and submit payments to the state under the same rules and guidelines as they currently use to withhold the state income tax. ERs must ask EEs in which school district they reside. EEs will be responsible for reporting the correct school district to the ER. Individuals subject to the tax are required to file an annual school district income tax return.i guess you can get refund portion of muni/ school district taxes withheld for your old cityon your OH return.As a A part-year resident of the old city, you must pay the school district income tax based upon income received during the portion of the taxable year that you were a resident of the school district which has enacted the tax. An individual not filing or paying the school district income tax will be penalized under the same provisions currently in effect for the Ohio individual income tax. The amounts of penalty and interest for failure to withhold the school district income tax are the same as for failure to withhold the state income tax. The ER must request that EEs furnish the name of the school district in which they reside. If the information furnished by the EE is incorrect and the tax is not withheld properly, the obligation for payment of the tax plus penalties and interest falls totally on the individual. Failure to withhold by fault of the ER shifts payment of the penalty and interest to the ER, but does not relieve an EE from the liability for the tax. There is no deduction allowed for the school district income tax on the Ohio personal income tax return. School dist, income taxes can BE deducted for FOR FED INCOME tax purposes as other state and local taxes currently are.
“ If this is the case, would I be able to get out of paying the municipal and school district taxes in the old city for the period of time that I was no longer living in that city?”===========Correct. As you MOVEd FROM one school district to another district , And both districts have enacted a school district income tax, then you must file a separate school district income tax return for each district. The tax is based upon your income received while residing in each school district. You must notify your ER when you change school district residence.