2024 FORM 11 INSTRUCTIONS 
                 Employer Municipal Tax 
                 Withholding Booklet 

Easy Access to Withholding Tax Forms and Help 
Internet: Access the RITA website at    ritaohio.com to eFile your Form 11 Withholding 
Statement free of charge, make payments, download paper forms, and research 
frequently asked questions.  We encourage you to file your Form 11 using our 
convenient and easy eFile system, MyAccount. 
Phone: If  you  need  additional  assistance  with  the  filing  of  your  Form  11,  please 
feel free to call us at 800.860.7482 or TDD:      440.526.5332.   

Who is required to file Form 11? 

It  is  the  duty  of  each  employer  doing  business  within  any  RITA  municipality  who 
employs  one  or  more  persons  on  a  salary,  wage,  commission,  or  other  such 
compensation  basis subject  to  a  municipality’s income tax  ordinance  to deduct  the 
tax  due  each  time compensation  is  paid  to  an  employee.  If  there  are  no  wages  to 
report,  you  are required to file a zero return. 

What is Taxable? 

Earnings  subject  to  municipal  income  tax  include,  but  are  not  limited  to:  Wages, 
salaries,  commissions,  and  fees  (except  when  paid  to  independent  contractors), 
bonuses and  incentive  payments, tips, employer supplemental unemployment pay (sub 
pay),  vacation,  holiday,  and  sick  pay.   Payments  made  to  an  employee  by  an 
employer  as  dismissal  or  severance  pay  or under  an  early  retirement  incentive  plan, 
or  wage  continuation  plan  during  periods  of  disability  or  sickness  are  also  taxable. 
These  earnings  are  apportioned  in  the  same ratio  as  regular  wages  if  the employee 
works  in  more  than  one  municipality.    Employee  contributions  to  retirement  plans, 
compensation  attributable  to  a  nonqualified  deferred  compensation  plan,  or  any 
compensation  related  to  the  sale, exchange,  or  other  disposition of  stock  options  or 
stock  purchased  under  a stock option are not excludable.  There are municipalities that 
have  exceptions  to  these  rules  -  go  to  Stock  Options  and  Non-Qualified  Deferred 
Compensation  at ritaohio.com  for a list of municipalities that  exempt  stock  option 
income  from  withholding  and  municipalities that  exempt  nonqualified  deferred 
compensation described in IRC § 3121 (v)(2)(C). Compensation attributable to a Section 
125 “Cafeteria” plan is not taxable by any Ohio municipality.     Please note that effective 
1/1/2024  individuals under 18 years of age are exempt from paying municipal 
income  tax  in  all  Ohio  municipalities.  Employers  are  required  to  withhold  for 
employees who are 18 years of age or older.   Go to ritaohio.com and select the RITA 
Municipalities link for  specific items  that may apply to a  Member municipality or 
JEDD/JEDZ. 

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Amending Originally Filed Form 11
If  you  have  discovered  an  error  on  a  previously filed  Form  11, you  are  required  to 
make  the correction  using  Form  11A.  A  separate  form 11A  must  be  filed  for  each 
period  reflecting only the municipalities that are affected.  For  example:  If  you  file 
Form  11  on  a  monthly  basis,  you  will  need  to  submit  a  Form  11A  for  each month 
affected.  Likewise for quarterly filers.  However, if you file on a semi-monthly basis, 
your amended Form 11A’s must reflect the total for the entire month.  The Reason for 
Adjusting must be provided in detail on page 2 of the Form 11A.  For example, if 
you are adjusting the municipality from what was originally reported, you must provide 
the physical address of the municipality you are reporting in the “Adjusting To” area.  
Notes: Overpayments  cannot  be  credited  to  the  next  tax  year  and  must  be 
refunded.  Amounts under $10.01 will not be refunded.    

Annual Reconciliation 
An  annual  Reconciliation  of  Income  Tax Withheld (Form 17) is required to be filed, 
and  is  due the last day of February  following the calendar year.   The reconciliation 
should reflect amounts indicated on the W-2 and 1099-NEC forms.  If amended Form 
11(s) are filed, the Form 17 should reflect any information amended throughout the 
year.  Corrected W-2 forms must also be filed, if applicable. 

Penalty,  Interest,  and  Late Filing
If  a  form  /  payment  is not postmarked by  the return’s  due  date,  the  employer  will 
be  subject  to  penalty  and  interest  charges  as required by the respective municipal 
income tax ordinance. 

Other Fees 

A  fee  will  be  charged to your  account  for  a dishonored check or  a check  / electronic 
debit  that  cannot  be  processed.  RITA  may  choose  to  redeposit  your  returned  item 
electronically.  Additionally,  you  understand  and  agree  that  we  may collect  a  returned 
item processing fee as allowed  by state law. Electronic filers assume all responsibility 
for  the  accuracy  of  the  information  submitted  and  are,  therefore,  subject  to  any fees 
described above for any errors. 

Business Changes and Updates 

If your business has closed:  If  you have closed  your  business,  you must file final 
Forms 11 and 17 with W-2 and 1099-NEC forms. You must also notify RITA in writing 
under  a  separate  cover  letter  including  a  brief  explanation,  for  example:  “Closed 
business  on  mm/dd/yy”,  “Ceased  RITA  operations  on  mm/dd/yy”,  “No  employees 
after  mm/dd/yy”,  or  “Merged  with  another company  on  mm/dd/yy”.  Also  include  the 
federal  identification  number(s),  a  contact  name,  and  phone  number.  If  at  a  later 
date   you  reopen  your  RITA  location or  hire  employees  in  a RITA municipality, 
please  call  RITA’s  office  and  request  that  your  withholding account be re-activated. 
Changes to  Address  and/or  FEIN:   If  your  mailing  address  and/or  federal 
identification  number  have changed,  please  submit  the  Business  Change  of 
Address Form at ritaohio.com. 

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Specific Instructions for Completing Form 11 

Complete all information  requested on         Estimating  monthly  /  quarterly 
Form  11.  If  the  information  is            taxes due is not acceptable and 
preprinted, be  sure  to  check  for          may  result  in  penalty  and 
                                       Caution 
accuracy  and  make  any  necessary            interest. 
corrections. 
Section A:    Enter  the  total  wages  subject  to  workplace  tax,  the  total  amount  of 
workplace  tax withheld,  the  total  amount  of  residence  tax  withheld,  and  the  total 
amount  due  and paid. Note: Do not report wages for any residence tax withheld. 
Section B:  List  each  municipality,  the  workplace  wages,  the  workplace  tax  rate, 
the  workplace  tax  withheld  and  /  or  any  residence  tax  withheld  in  the  boxes 
provided. You  must indicate  a  municipal  distribution  with  each  Form  11  filed. 
For  the current list of RITA municipalities and their tax rates, visit ritaohio.com. 
Note: To avoid delinquencies on your account, Form 11 should be filed even if no 
wages were paid for the period. 
If you file your Form 11 electronically, you do not need to file a paper Form 11. 

Joint Economic Development Districts (JEDDs) or Joint 
Economic Development Zones (JEDZs)  
Some  RITA  municipalities  have  Joint  Economic  Development  Districts  (JEDDs)  or 
Joint Economic Development Zones (JEDZs).  Please  use  caution  when  indicating 
withholding  for the  JEDDs and JEDZs.  These  are  separate  taxing  entities  that  must 
have their withholding reported separately.   
Please go to ritaohio.com/Municipalities  and use the RITA JEDD, JEDZ and 
ENTPZ Member List for the most up to date list of RITA JEDD and JEDZ  

Make check or money order payable to RITA. 

Responsible Party:  The  Form 11 must include the  signature and  title of the
responsible  party  completing  the  return  as  well  as  the  date,  a  phone  number,  and 
check number.

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REQUIREMENTS FOR ALL MUNICIPALITIES

Withholding Due Dates and Thresholds
Monthly filing and payment is required if an employer has withheld with respect to a 
municipality more than $2,399 in the immediately preceding calendar year, or more 
than $200 in any one month in the immediately preceding calendar quarter.  The due 
date for Monthly filers is the 15th day of the month following the month withheld. 
Quarterly filing and payment is required if an employer has withheld with respect to 
a municipality $2,399 or less in the immediately preceding calendar year, or $200 or 
less for each month in the immediately preceding calendar quarter.  All employers not 
required to file monthly or semi-monthly, file quarterly – the due date is the last day of 
the month following the end of the quarter.  
Semi-monthly filing and payment MAY BE REQUIRED by a municipality if an 
employer has withheld $12,000 or more in the immediately preceding calendar year 
with respect to a municipality, or more than $1,000 in any month of the immediately 
preceding quarter with respect to that same municipality.  The due date for Semi-
monthly filers  is 3 banking days after the 15th of the month, and 3 banking days after 
the end of each month. Please go to: 
ritaohio.com/Businesses/Home/SemiMonthlyFilers for a list of municipalities with 
semi-monthly filing requirements. 

Occasional Entrant Provisions 
Tax must be withheld for the employee’s “principal place of work” as defined in Ohio 
Revised Code section 718 (“ORC 718”) for the first 20 days an employee works in 
another Ohio municipality (“non-principal place of work municipality”).  Withholding is 
required for the “non-principal place of work municipality” beginning on the 21  day. st
Exceptions  to the  20-day  rule  exist  for  certain  construction and  other  long-term 
worksite locations.  
Small employers (those with less than $500,000 in annual gross receipts as defined 
in ORC 718) are only required to withhold for the municipality in which the employer is 
physically located.   The $500,000 gross  receipts threshold is determined annually 
based on gross receipts  reported on the immediately preceding year’s federal tax 
return.  The “small employer withholding rule” does not apply to any government entity 
or agency. 
Qualifying Wages  “Third-party sick pay” as defined in ORC 718  is exempt from 
withholding  and from taxation.   “Clergy Wages”  that are  exempt from federal 
FICA/Medicare withholding are required to be included in Qualifying Wages and are 
subject to tax. 

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SPECIAL NOTES 
These notes are subject to change and reflect information available at the time of print. 
Please see our website ritaohio.com for the most up to date information, including, new 
RITA municipalities, tax rate changes and complete table of tax rates which are available 
to print or export. If you are interested in  receiving email notification  of this 
information, go to  ritaohio.com/TaxProfessionals  to “Register to Receive Email 
Notifications from RITA”.  

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