DRAFT
Do not file draft forms. Although we do not expect this draft to change
significantly before we publish the final version, we will not post the final
version until after year-end.
|
DRAFT
Do not file draft forms. Although we do not expect this draft to change
significantly before we publish the final version, we will not post the final
version until after year-end.
|
|
Tax Year 2023 General Also filing Form 37? If you are a resident and only exempt for
a portion of the year, it is important that
Guidelines for Form 10A If filing a Form 37, attach the Form 10A you include a Form 37 tax return for any
to the completed return and mail them
income earned after your birthday, or an
Form 10A cannot be emailed or together to: exemption form if no additional income
electronically filed. Complete forms with Regional Income Tax Agency was earned.
the requested documentation should be (RITA)
mailed to the address on the Form 10A. P.O. Box 95422 2: Days Worked from Home. Days
Do not fax your Form 10A. Cleveland, Ohio worked outside of municipality for
Separate 10A’s are required for each 44101-0033 which the employer withheld tax,
refund claim, examples include: Please note, your refund review will be and instead you worked from
o multiple municipalities for the same suspended until the return is received
home (remote).
employer and processed. This includes taxpayers
o same municipality with different on a filing extension. Use this reason if you worked outside of
employers your normal workplace municipality for
o Multiple tax years requested RITA Residents: any time in 2023 (from home, other
Tax returns will be amended to disallow remote work location).
o Joint accounts in which both any tax credit taken as a result of the
taxpayers have a request for a Tax credit cannot be taken on your
Form 10A calculations.
refund from a W-2 resident municipality tax return for any
Missing or incomplete documentation Tax returns will be amended to report anticipated refund amounts. Tax returns
will impede the review of your refund work performed in any RITA municipality will be amended for all RITA residents, if
request. Be sure to submit legible and in which the tax was not withheld. necessary.
complete documentation based on your Non-RITA Residents: Tax returns are required to be filed for
‘reason for claim’, along with your W-2. Tax credit cannot be taken on your any wages earned in alternative work
The statute of limitations for requesting a resident municipality tax return for any locations when the tax due exceeds
refund from withholding on a W-2 is anticipated refund amount from RITA. $10.00.
three years from the filing deadline .Any Tax returns will be filed to report work • RITA may request a copy of
refund requests made after the statute performed in any RITA municipality in any non-RITA workplace tax
expires will be denied. which the tax was not withheld. returns.
o For example: Tax year 2023 filing • Wages earned in RITA
deadline is 04/18/2023, therefore a Claim Reasons municipalities must be reported
request for refund must be received by on RITA Form 37 by RITA
04/15/2026. 1: Age Exemption residents.
While many municipalities exempt
Refund amounts of $10.00 or less are income earned under the age of 18, visit Calculation of Days Worked Outside of
ineligible for refund or credit. ritaohio.com for specific rules for both RITA Municipality (page 3), travel log,
Your account must be current in its tax your workplace and RITA resident Employer Certification (page 2) and W-2
filings, without any outstanding municipality (if applicable). are all requirements for this claim.
balances. You can expectDRAFTyour Residents, if your workplace municipality
approved refund amount, in whole or in has an age exemption but your resident 3: Other Days Worked Outside of
part, to be applied to any past due municipality does not, a tax return is municipality
balances. Log into MyAccount at required. Any unused portion of the Use this reason if you worked outside of
ritaohio.com to review the status of your workplace tax may be available for the municipality for which the employer
account. refund/credit. withheld tax (other than days worked at
home/remotely).
RITA can only process requests made Proof of birthdate (birth certificate,
for RITA municipalities. Go to driver’s license, etc.) is required for the Tax credit cannot be taken on your
ritaohio.com and click on the RITA Age Exemption claim reason. resident municipality tax return for any
Municipalities link for a full list of RITA anticipated refund amounts. Tax returns
members. If you qualify for an underage exemption
will be amended for all RITA residents, if
for the entire tax year, check box No. 1
necessary.
Name, Address, Social and complete the Claim Summary on
Security Numbers and page 1. Enter your wages on line 3, and Tax returns are required to be filed for
the tax withheld on line 4. Calculation of any wages earned in alternative work
Contact Phone Number. Overpayment and Employer locations when the tax due exceeds
Print your name, address, social security Certification is not required. $10.00.
number and contact phone number • RITA may request a copy of
within the boxes provided. If you qualify for an underage exemption
for only a portion of the tax year, you any non-RITA workplace tax
must provide a paystub closest to your returns.
birthday or the Calculation of • Wages earned in RITA
Overpayment (page 2) and Employer municipalities must be reported
Certification (page 2) to validate the on RITA Form 37 by RITA
amount of wages exempt from taxation. residents.
1
|
|
Tax returns will be filed for all non-RITA 7. Over-the-road truck driver
residents to report income earned in any Interstate: A log of your work locations,
RITA municipality for which no income to support a refund of more than 90% of
tax was withheld. the tax withheld from your principal place
of work as an interstate truck driver is
Calculation of Days Worked Outside of required.
RITA Municipality (page 3), travel log,
Employer Certification (page 2), and W- Intrastate: Refunds may be eligible up to
2 are all requirements for this claim. 90%.
4: Employer withheld at a rate
higher than the employment Tax credit cannot be taken on your
resident municipality tax return for any
municipality’s tax rate. anticipated refund amounts. Tax returns
Visit ritaohio.com for a list of tax rates for will be amended for all RITA residents, if
all RITA municipalities. necessary.
Calculation of Overpayment (page 2), Calculation of Overpayment (page 2),
Employer Certification (page 2), and W- Employer Certification (page 2) and W-2
2 are all requirements for this claim. are all requirements for this claim.
5: Employer withheld too much 8. Military Spouse Residency
(over-withheld) resident Relief Act
municipality tax Attach copies of Form DD 2058, valid
To calculate the tax credit extended by military spouse ID card, service
your resident municipality, visit your member’s most recent LES and W-2.
municipality’s landing page at
You are only required to complete the
ritaohio.com to review the tax structure. Claim Summary (page 1).
On page 2, Line A-4, enter your resident
municipality. Line A-5, enter the income Calculation of Overpayment and
taxable to your resident municipality. Employer Certification are not required
Line A-6, enter the resident tax rate, less for this claim.
any allowable credits. Line A-7 and Line
A-8, enter the tax due to your resident 9. Other
municipality. Line A-9, enter the amount Use this if no other reason matches your
request.
of over-withholding.
Calculation of Overpayment (page 2), Fill out specifics in the space provided.
Employer Certification (page 2) and W-2 Calculation of Overpayment (page 2),
are all requirements for this claim. Employer Certification (page 2) and W-2
are all requirements for this claim.
6.Withheld by mistake DRAFT
It is important to include the full address 10. Refund of overpayment on
of the physical work location. account
Do not choose this option if you are
Tax credit cannot be taken on your
resident municipality tax return for any requesting a refund from the tax withheld
anticipated refund amounts. Tax returns on the W-2.
will be amended for all RITA residents, if This claim is reserved for:
necessary. • The unused portion of
Tax returns are required to be filed for estimated payments/1099-G
any wages earned in alternative work after the tax liability was
locations when the tax due exceeds calculated on the Form 37 or;
$10.00. • A direct payment
• RITA may request a copy of (checking/savings account or
any non-RITA workplace tax credit card) made in error to a
returns. RITA municipality, when no tax
• Wages earned in RITA liability exists.
municipalities must be reported
on RITA Form 37 by RITA Contact RITA
residents. Tax forms, instructions, and the answers
Calculation of Overpayment (page 2), to many questions can be found at
Employer Certification (page 2) and W-2 ritaohio.com.
are all requirements for this claim. Phone: 800.860.7482
TDD: 440.526.5332
2
|