Q. There is no line on the SD-100 for taxes paid to other districts. Is that right?
A. Yes. Unlike, Ohio CITY tax, you ae not required to pay income tax to for the employer location school district (SD). So, there is no credit for tax erroneously paid to the employer location SD. You have to file two SD returns (form SD100). One to get the $70 refunded from the wrong SD and one to pay $24 to the correct SD. Tell your employer to stop withholding for the employer location SD. He is doing it wrong. He should be withholding for your residence SD (or do no SD withholding). It is wrong to withhold for the work location SD.
Be sure the $70 withheld was SD tax and not City tax. Your employer would be correct to withhold city tax, for the city the work location is in, but not SD tax. You cannot get credit, on your resident SD return, for work CITY tax withheld.
