1. What are the most common reasons that a refund may be applied for and how do I go about applying for a refund?

A.)  You have qualified un-reimbursed employee business expenses reported on Federal Form 2106 (See Sample
       Form 2106) and these expenses are reducing W-2 wages earned in a RITA- member city.  Form 2106 expense
       refunds must be applied for on a RITA Refund Request (Form 10-A).  Form 2106 expense refund requests
       made on a RITA Form 37 & Form 37B will not be processed. Form 2106 expense
       refunds related to wages earned in a taxing non-RITA member city must be applied for to the taxing city in
       which the associated wages were earned.  However, if you are a RITA-member city resident and your
       Form 2106 expenses relate exclusively to wages earned in a non-taxing (unincorporated area),
       then you may reduce the associated taxable W-2 wages reported taxable to your RITA city of residence
       by these 2106 expenses, and since no tax was withheld by the employer, no refund is due.

B.)    Your W-2 employer incorrectly withheld local tax to a RITA-member city that you did not reside in or that
       you did not work in.You should apply for a refund on a Refund Request Form 10-A. 

C.)    You worked days outside of a RITA-member city (due to travel or otherwise) and are eligible for a refund of a
       portion of the local taxes that were withheld on your W-2 to a RITA-member city. You should apply for a refund
       on a Refund Request Form 10A.

D.)    Your W-2 employer withheld local tax to a RITA-member city and you were under the age of eighteen for part
       of or the entire tax year and you resided in or worked in a RITA-member city which does not tax wages earned
       by individuals under the age of eighteen.  See question #3 in this section.

  1. I listed an amount on the appropriate refund line on a RITA return, yet RITA credited the overpayment to my account instead of refunding it me.  Why?

If you are requesting a refund on a RITA Form 37 or Form 37B, please note that the box titled refund (upper-right hand corner on form) must be checked in order for RITA to consider your tax form filing a refund request.  If the refund box is not marked, and the processing of your return results in an overpayment, this overpayment will be credited to your account.  Please note that even though a requested refund amount may have been reported on line 19 (Form 37), or line 10 (Form 37B), your return cannot be considered a refund request unless the refund request box itself is marked. 

  1. I’m under the age of eighteen and my employer withheld local tax.  Am I eligible for a refund? 

Individuals under 18 years of age are exempt from local tax and eligible for a refund of local tax withheld with the following exceptions: the under 18 exemption does not apply to Campbell, Fremont, Girard, Lockland, Newtown, Powhatan Point, Riverside, St. Paris, Wintersville and Youngstown.  For Arlington Hts., Avon Lake, Jewett, Sheffield Lake and Yellow Springs this exemption applied to individuals under 16 years of age; for Cardington and Milford Ctr.; students under 19 years of age; for Ottawa under 19 years of age and earning no more than $600.00 per year; for Ashville fulltime students under the age of 21, having a minimum enrollment of 12 hours each semester or each quarter are exempt.  Individuals eligible for a refund should complete RITA Form 10A and attach a copy of the W-2 and a copy of their birth certificate or driver’s license.

  1. My employer over withheld local tax to one of my employment cities, yet I owe additional tax to my RITA city of residence. Can I apply that over withheld amount to the amount due to my residence city?

If the employment city is a RITA city, there is a line on the Form 10-A which allows you to apply an overpayment due to withholding to your tax balance on your account.   You must complete the Form 10-A completely and request on the form the amount you want credited to your individual account.

  1. What is the minimum amount that I may request be refunded?

The minimum amount that RITA will refund or credit is $1.00. Note: See the Special Notes for a list of municipalities that have exceptions to the minimum amount to be paid or refunded.  

  1. Do I need to complete a separate refund request for each W-2 employer? 

Yes.

  1. How many prior tax years are eligible for refund consideration?

Taxes erroneously paid shall not be refunded unless a claim for refund is made in writing within three (3) years from the date on which such payment was made or the return was due, whichever is later.

  1. I have Federal Form 2106 business expenses that reduced my taxable W-2 income.  What form(s) should I complete to apply for a refund?

Form 10-A is used to apply for all refunds except for refunds of estimated payments.

  1. Does my W-2 employer have to complete the “Employer Certification” section of my refund request?

For situations where the refund is being requested due to business travel out of your work city, improperly/over withheld workplace or residence tax or an individual turns 18 during a tax year and the employment spans time when the individual is both under 18 and over 18, the employer must complete employer certification.  For Form 2106 (See Sample Form 2106) refunds or situations where an individual is under 18 for the entire period of employment, the employer certification does not need to be completed.

  1. My employer fully withheld local tax to a RITA employment city on my gross wages.  However, on occasion, I worked outside of this RITA member city’s limits and also was a non-RITA city resident.  How do I apply for a refund for the days I worked outside of the RITA employment city?

To apply for a refund for days out of your workplace city, you would need to complete a Form 10-A.  In order for the form to be accepted and processed without delay, you need to fully complete the form, including your signature, attach a W-2 form and have the employer certification filled out and signed.  You should allow 6-8 weeks for processing during peak times in March, April and May.

  1. I requested a refund in a prior tax year, yet I have no receipt of ever receiving a refund.  How can I validate if a refund check was issued to me and if one was, how do I request a copy of the front and the back of the check?

You need to contact RITA to first verify if the check was issued and cashed.  If a refund check was issued to you by RITA and RITA has validated that this check has been cashed (cleared our bank), you may request that a copy of the front and the back of this check be mailed to you.  You can request this copy in writing, and your request letter must include your name, address, social security number, and be signed by you (the RITA tax account holder).  Additionally, a check or money order in the amount of $5.00 (payable to RITA) must be submitted with your request letter in order to process your request.  This $5.00 payment is a non-refundable RITA service fee.

  1. I requested a $100 refund on my prior year tax return and only received a refund of $75.  Why? 

Refund adjustments may be made in the event estimated payments are due in a prior or current tax year.  Your refund may also be adjusted or denied altogether and the amount will be applied to outstanding liabilities on your account for prior years.  Overstating estimated payments on line 13 or credits carried forward on line 14 may also affect the amount of the refund issued to you.

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

If you are a resident of a RITA municipality you simply need to file an individual tax Form 37 or Form 37B, and check the refund box.  If are not required to file an individual tax form for a RITA municipality, you can request the refund in writing to any one of our offices.

  1. I completed a RITA return and requested a refund.  What is the status of my refund request? 

RITA has 90 days from the later of the date your taxes were due or the date the refund request is received to review your request.  If your request is complete and approved, a refund check will be mailed to you.  A refund request is not considered received unless it is complete and all the required information has been provided. If you need to check the status of your refund, you can call our automated system 24 hours a day to see if the refund is in process.  If you need to speak with someone regarding your refund, you can contact one of our offices during normal business hours. 

  1. I reside in Reynoldsburg (1.5% tax rate) and I work in Columbus (2.0% tax rate) and my W-2 employer withheld $200 in local tax to Columbus on my W-2 wages of $10,000.  Am I eligible for a refund?

No.  Local tax is due primarily to the city in which the wages are earned (city of employment).  No local tax is refundable to you because your total local tax obligation as a Reynoldsburg resident (1.5%) is less than your city of employment (Columbus) tax rate (2.0%).  In this case, Columbus receives $200 in local tax and Reynoldsburg receives $0.

See W-2 Example 1A.

  1. I filed a return and incorrectly paid tax to RITA that I do not owe.  How do I apply for refund and do I need to file both an amended return and a refund request Form10-A?

To apply for a refund of tax paid in error to your individual account, you need to file an amended return for the tax year in question.  You need to provide all appropriate documentation to support the amended return, and check the refund box on the amended form.

  1. I’m an over-the-road truck driver and do not reside in a RITA member city.  My W-2 employer withheld local tax to the RITA city that the terminal (depot) is located in, yet I don’t actually do any physical work at the terminal.  I make deliveries throughout the State of Ohio and elsewhere.  Am I eligible for a refund of a portion of the local tax that was withheld to the RITA city that the terminal is located?

You may be eligible for a full or partial refund of your local tax depending on the municipality that you are having the tax withheld for.  You should contact RITA in order to get specific information for your municipality of employment.

  1. My former RITA member city employer issued me a W-2 for severance pay and withheld local tax to my former city of employment on the W-2 severance pay.  Can I apply for a refund?

No.  Severance pay is considered taxable to the former city of employment as part of a wage continuation plan.