Claim refund for tax withheld for non-taxing school district

The employer wouldn’t be able to remit that school district tax to Ohio as there is no taxing (valid) school district to allocate it to and it wouldn’t be possible to get refund by filing an SD 100. The SD 100 will be rejected whether it is filed via paper or electronically.
The taxpayer would need to go to the employer to get the W2 corrected and get a refund directly from the employer.
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