Instructions For Completing Form 11 - Employer'S Municipal Tax Withholding Statement
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1210107 Brecksville Road
Brecksville, Ohio 44141-3275
GENERAL INSTRUCTIONS
This booklet contains Form 11 (Municipal Income Tax Withholding Statements), the
necessary forms for filing employer withheld municipal income tax. A Form 17 to file an
annual reconciliation and a Form 17c to remit W-2’s will be mailed under separate
cover.
It is the duty of each employer within or doing business within any RITA MUNICIPALITY
(IES) who employs one or more persons on a salary, wage, commission, or other such
compensation subject to the INCOME TAX ORDINANCE(S) to deduct the tax due each
time such compensation is paid to an employee.
EARNINGS ON WHICH EMPLOYERS ARE REQUIRED TO WITHHOLD 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 (subpay), vacation, holiday, and sickpay
(whether paid by recipient’s employer or by a third party). 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
taxable and shall be apportioned in the same ratio as regular wages if the employee
works in more than one municipality. Employee contributions to retirement plans
are NOT excludable. Withholding applies to the employee’s full compensation unre-
duced by the employee’s contribution to a retirement plan. The same rules apply with
respect to other amounts withheld from employees and contributed to other types of
plans (annuities, deferred compensation, etc.).
Changes - If your mailing address, federal identification number, company name, or
quarterly / monthly filing requirements change from that shown on the preprinted Form
11, enter all changes on the enclosed Change Notice Form and return it to our agency
as soon as possible.
If you have any questions regarding the completion of these forms, please call (440)
526-0900 (Cleveland Local), (614) 538-0512 (Columbus Local), or 1-(800) 860-RITA
(7482, Toll Free). For TDD assistance call (440) 526-5332.
PENALTY AND INTEREST CHARGES FOR LATE FILING: When a return is received
after the return’s due date, the employer will be subject to penalty and interest charges
as required by the local income tax ordinances.
FINAL FILING REQUIREMENTS: File Form 11 paying any withholding that is still owed.
Also file Form 17 (Withholding Reconciliation of Return) and 17c (W-2 Transmittal
Sheet and W-2’s). If you have sold / closed your business, or your entity type has
changed due to a merger or incorporation, you MUST notify our agency in writing.
Include in your letter a brief explanation, the federal identification number(s) of the
business or businesses, the effective date, a contact name, and a phone number.
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