Estimated Payment FAQ's

1.   How can I confirm the amount of estimated payments or credits that I have on my account?

Please use our automated phone system to verify the amounts of estimated payments or credits (lines 13 and 14 on RITA Form 37) that are available to claim.  We request that you call RITA at (440) 526-0900 or 1-800-860-7482 and follow the automated prompts.

  1. Why do I need to make individual estimated tax payments to RITA?

All RITA member municipalities require individual taxpayers to pay estimated tax payments during the year on a quarterly basis for any anticipated tax due. Most employers only withhold “workplace city tax” (as required by local tax ordinance) and do not withhold resident city tax. Your local tax ordinance requires estimated tax payments be made in the event the minimum required estimate amount is exceeded (see question # 3 below).

  1. Is there a minimum estimate amount that must be exceeded in order to require individual quarterly estimated payments be made?

Yes.  See form 37 special instructions for the minimum estimate for your city. If the tax due to any RITA-member city listed exceeds the minimum amount required to be paid, then timely estimated quarterly payments are required.

  1. When are individual quarterly estimated tax payments due?

Quarterly estimated tax payments for individuals are due as follows:

First quarter is due April 30th
Second quarter is due July 31st
Third quarter is due October 31st
Fourth quarter is due January 31st

  1. How can I validate the amount of estimated payments I made to RITA?

To obtain your individual estimated tax payment information call 1-800-860-7482 or 440-526-0900 and use our Integrated Voice Response system that is available every day from 7:00 AM to 2:00 AM.  Please follow the prompts and you should have your estimated tax payment information quickly.

  1. Is my estimated tax automatically established when I file my return?

If you have not completed the estimated tax sections on RITA Forms 37 or 37B then an estimate will be established based on your prior year tax liability.  No estimate section exists on RITA Form 37EZ, so estimates are automatically calculated based on prior year tax liability (if any).

  1. How can I reduce or increase my current year tax estimate?

All RITA quarterly billing statements (on the bottom left-hand corner on the back) provide a space titled “Amended Amount of Estimated Tax”.  Simply enter the amount of your amended tax estimate and mail the statement to RITA.  It is not necessary to contact RITA to amend your estimate

  1. Do I need an estimated payment form to remit my payment?

RITA requires the current tax year 1st quarter estimated payment be made by April 30th or that payment be made with a Declaration of Estimated Tax (Form 32) filing.  In the event we process your prior year RITA return before mid-June and you reported an unpaid estimate (or did not complete the estimated section of the return and had a prior year tax liability), you will receive a 2nd, 3rd, and 4th quarter estimated billing statement from RITA approximately 30 days before each estimated quarterly payment amount is due. 

If RITA has not mailed you an estimated billing statement, then mail your payment (preferably indicating the primary account holder’s social security number on the payment) along with any instructions on how the payment is to be applied to the following address:  Regional Income Tax Agency, P.O. Box 6600, Cleveland, OH  44101-2004.  Please note that payments can also be made electronically utilizing our E-Payment feature on our website.  E-Payments are fast, FREE, and secure.

  1. I filed my return early (before the April 15th due date) and I paid the prior year tax due only, but I did not pay my 1st quarter current year estimated tax due.  Will I receive a bill for the estimated tax due in the 1st quarter of the current tax year?

No.  However, in the event your return is processed before 2nd quarter estimated billing statements are generated (late-June), you will receive a billing statement which will include the past due 1st quarter estimate amount.  RITA is not required to issue estimated billing statements, rather it is your responsibility to make timely quarterly estimated payments in the event that you are required to do so in accordance with local tax ordinance(s).

  1. I overpaid my estimated taxes.  Can I apply for a refund, and if so, what form should I use?

Please complete a Refund Request (Form 10-A).  Check the “other” box in the reason section on the front page of the Form 10A and state that you overpaid your current year tax estimate (please be sure to sign the refund request).  Please contact RITA and confirm that your actual estimated payment total exceeds the estimate on your account before applying for the refund.

  1. Will I be assessed penalty, interest, and/or a late filing charge (penalty) if I fail to make timely estimated payments and/or fail to timely file a RITA return and remit any balance due by the due date?

Yes.  You will be assessed penalty, interest, and any applicable late filing charges at the rates specified in the RITA-member city local income tax ordinances.  In the event you have applied for an extension (see Form EXTEN) and zero tax is due and your return is filed by the extension due date, then late filing charges will not be assessed.

  1. Generally, how long does it take an estimated payment to be applied to my account?

Generally, RITA will process your hard-copy payment within 7 to 10 business days.  If you make an electronic payment (E-payment), it will generally process within 2 to 3 three business days.