Actually, there is no "R.I.T.A." tax. What is commonly referred to as the "R.I.T.A." tax is simply your local municipal income tax or city tax. R.I.T.A. is an agency that collects municipal income tax on behalf of its member communities.
Any resident or partial-year resident of a R.I.T.A. municipality, 18 years of age or older who has earned income. See Form 37 Special Notes for Exceptions.
Also, any non-resident who is employed (or doing business in) a R.I.T.A. municipality AND has not had municipal income tax withheld during the tax year (or not enough municipal tax withheld) is required to file.
The Local Wages, Tips, etc. box on your W-2 statement (usually box 18) is used in determining taxable income for R.I.T.A. This is also the highest income figure reported on the W-2.
The Local Income Tax box (usually box 19) reports the amount of tax that was withheld for the locality.
The Locality Name box (usually box 20) indicates the city for which the tax has been withheld.
***Since W-2 forms vary between employers, the box numbers mentioned may not correspond to your W-2, so check your W-2 carefully.
All R.I.T.A. member municipalities require individual taxpayers to pay estimated tax payments during the tax 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.
Local tax ordinance requires estimated tax payments to be made.
To obtain your individual estimated tax payment information call 440.526.0900 or 800.860.7482 and use our Integrated Voice Response system that is available every day from 07:00 AM to 2:00 AM.
Please follow the voice prompts and you should have your estimated tax payment information quickly.
To obtain tax forms refer to the Blank Tax Forms page for a list of downloadable forms.
If the form(s) you are looking for are not listed on that page, refer to the Contact R.I.T.A. page to contact R.I.T.A. regarding the form you wish to find.
Other sources for obtaining forms would include R.I.T.A. member Municipal City Halls (Refer to the R.I.T.A. Map page for a listing of member cities), Local Libraries, and Local Post Offices.
No. An appointment is not necessary to provide service to walk-in traffic during regular business hours. Refer to the Contact R.I.T.A. page to view R.I.T.A.'s regular business hours and contact information.
The R.I.T.A. staff is trained to address the needs and concerns of the individual Taxpayer and Tax Practitioner.
The Form 37-EZ tax return should be mailed by March 31st and the Forms 37 and 37A tax returns are due April 15th.
No. Each employer is required to withhold municipal income tax from its employees. Tax revenues are paid to the city in which the work is performed. The tax revenues are not shared with any other community. You may owe additional tax revenues to where you live depending on your residence municipality's tax rate, tax credit and credit limit. Refer to the Blank Tax Forms page to download the latest tax table with these figures.
Yes. R.I.T.A. will accept Visa, MasterCard, Discover and BankCards with the Visa or MasterCard logo for unpaid tax liabilities. Contact the R.I.T.A. Accelerated Collections Department by using the contact information located on the Contact R.I.T.A. page.
Yes. If you moved from one residence city to another during the tax year, your income taxes will be allocated between the municipalities in which you lived. This allocation will be based on actual income earned for the time you lived in each municipality.
When filling out the Form 37-EZ or Form 37, it is important that all incomes, withholdings, work cities and resident cities are indicated in columns 1 through 5 of the tax return, and column 6 is completed with the dates the wages were earned. The date of move box, needs to be completed with old address, new address and move date. This information together can determine the pro-rated tax liability.
To download the Form 37-EZ or the Form 37, refer to the Blank Tax Forms page.
Note: Form 37A cannot be used if you moved during the tax year.
Your quarterly estimated tax payment 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
To obtain information regarding estimated tax
payments or general tax questions, refer to the Contact R.I.T.A.
page for contact information.