10A
Regional Income Tax Agency
Application for Municipal Income Tax Refund
Your social security number
Tax year of claim
Your first name and middle initial
Last name
Current home address (number and street)
Apt #
City, state, and ZIP code
Evening phone number
Reason for Claim
Check the Box below that applies.
A separate
10a is required: If you have multiple W-2 forms or for each municipality from which a refund is requested.
No refunds will be issued without
the proper documentation indicated by reason for claim.
1.
2.
Work Location Street Address
City
State
Zip
7.
Over-the-road truck driver. The wages of an interstate trucker regularly assigned to drive in more than one state are
only taxable by the trucker’s municipality of residence. Truck drivers assigned to drive in multiple Ohio municipalities only
may be eligible to receive a 90% refund from their principal place of work. Your employer must complete and sign the
Employer Certification Part 2 on page 2.
8.
Military Spouse Residency Relief Act. Attach copies of W-2 Form, Form DD 2058, valid military spouse ID card
and
service member’s most recent LES.
9.
Other (Indicate Reason). Attach W-2 Form and other applicable documentation. Your employer must complete and
sign
the Employer Certification Parts 1 and/or 2 on page 2.
10. Refund of overpayment on account If you have already filed Form 37 or are not required to file. Employer
certification is not required.
Claim
1
Employer Federal ID #
1
Employer Name
2
RITA Municipality for which tax was withheld (from W-2, Box 20).
RITA cannot refund tax withheld to a Non-RITA municipality
2
3
Amount of income not taxable. For reason 2 enter your 2106 expenses less the 2% limitation. Enter -0-
for reasons 4 and 5. For all other reasons enter the amount of wages you are claiming are not taxable
3
4
Amount of over withholding claimed (Box A-9 on page 2)
4
5
Amount of over withholding you want applied as a payment to your individual or joint
account instead of being refunded to you. Enter -0- if you want all of your refund sent to you
5
Provide the social security number of the account to which you want
the amount on line 5 to be credited
SSN of account to be credited
6
Net amount to be refunded. Subtract line 5 from line 4. Amounts $10 or less will not be refunded.
6
Form
Age Exemption. Date of Birth:
.
Attach a copy of your W-2 Form and proof of birthdate (birth
certificate, driver’s license, etc). If you were under 18 for only part of the year, you must either: 1) have your employer sign the
completed Employer Certification on page 2; or 2) attach a copy of your pay stub for the pay period in which your birthday fell.
Exceptions to the 18 years of age or older exemption exist. For more information, visit ritaohio.com, select the
RITA municipality in which you worked and review the Special Notes section that relates to the appropriate tax year.
3.
Days worked outside of municipality for which the
employer withheld tax.
Attach
a copy
of your W-2 Form, a completed
Log of Days Out Worksheet on page 3, and a completed Calculation for Days Worked Out of RITA on page 3. In addition,
your employer must complete and sign the Employer Certification Parts 1 and 2 on page 2.
4. Employer withheld at a rate higher than the municipality’s tax rate. Attach a copy of your W-2 Form. Your
employer must complete and sign the Employer Certification Parts 1 and 2 on page 2.
5. Employer withheld too much (over-withheld) resident municipality tax. Attach a copy of your W-2 Form. Your
employer must sign the Employer Certification Part 2 on page 2.
6. Withheld by mistake for the municipality of when I actually worked in the municipality of .
Attach a copy of your W-2 Form. Your employer must sign the Employer Certification Part 2 on page 2. Indicate the
address where you actually worked.
Month
Day
Year
3.
Un-reimbursed business expenses. Beginning with Tax Year 2018, the un-reimbursed employee expense deduction has
been eliminated for federal income tax purposes. For this reason, municipal income tax refunds are not available for most
employees. Qualified performing artists, fee-basis state or local government officials and employees with impairment-related work
expenses may claim a refund for this reason. For Tax Year 2017 and prior, attach a copy of your W-2 Form, the federal Schedule A
and federal form 2106 filed with your federal 1040. Employer does NOT need to complete the Employer Certification.
Form 10-A
Page
2
Name of employee shown on page 1
Employee’s SSN
Tax Year of Claim
Employer Certification Part 1
A. Refund/Credit Calculation
A 1
Total Wages from employee’s W-2 Form
A-1
2
Enter name of municipality for which tax was withheld
A-2
3
Amount of municipal tax withheld to the municipality indicated on line A-2
A-3
4
List the complete address of the municipality where
the employee physically performed the work or
services. If the employee did not work within the
limits of a municipality, skip lines A-5, A-6 and A-7,
and enter -0- on line A-8
A-4
Work location street address
City, State, Zip Code
5
Enter the amount of municipal taxable wages earned in the municipality
indicated on line A-4
A-5
6
Enter the tax rate of the municipality indicated on line A-4
A-6
7
Tax due to municipality where employee physically worked. Multiply line A-5
by the tax rate on line A-6
A-7
8
If the municipality indicated on line A-4 is a RITA municipality, enter the amount from line A-7;
otherwise enter -0-
A-8
9
Amount of over-withheld tax to be refunded or credited. Subtract line A-8 from line A-3.
Amounts $10 or less will not be refunded or credited. Enter total on Page 1, line 4.
A-9
B. Employee’s Home Address
According to our records, this employee’s home address for the period covered by this claim was:
Employee’s Home Street Address
City
State
Zip
C. Employee’s Employment Dates
If the employee is still employed, enter “n/a” as the date of separation.
Employer Certification Part 2
D. Employer Representative’s Explanation of Reason for Refund and Signature
The undersigned employer representative states that during the year referenced above the employer withheld municipal income tax from the above
named employee in excess of the employee’s liability as calculated above; that the above referenced employee was employed during the period
referenced above; that the employer has examined this claim for refund in its entirety including any accompanying schedules and statements; and that
the employer representative can attest that the information reported on this claim is true and accurate.
In addition, the undersigned employer representative verifies that no portion of the over-withheld tax has been or will be refunded directly to the
employee by the employer, and that no adjustments to the employer’s withholding account related to this claim have been or will be made.
Representative’s Signature Representative’s Title Date Representative’s Phone Number
Print Representative’s Name Print Representative’s Title Explanation of Reason for Refund (example–“taxpayer works from home 4 days”)
Taxpayer’s Signature
Under penalties of perjury, I declare that I have examined this claim, and to the best of my knowledge and belief, it is true, correct and complete. I
understand that this information may be released to the tax administrator of the resident or workplace municipality and the Internal Revenue
Service. I further understand that if this refund changes my RITA residence tax, an amended return must be filed before the refund will be issued. I also
understand that if I have an unpaid balance due, this refund will be applied to that balance due.
Taxpayer’s Signature Date Taxpayer’s Daytime Phone Taxpayer’s Evening Phone
Date of Hire
Date of Separation
To avoid delays:
Mail this form along with the required documents
indicated under your “Reason for Claim” on page
1 to the address shown at right; and
If filing Form 37, attach the 10A to the completed
return and mail them together.
Mail with required documentation to:
Regional Income Tax Agency
PO Box 470638
Broadview Hts. OH 44147-0638
For
m 10-A
Page 3
Name of employee shown on page 1
Employee’s SSN
Tax Year of Claim
Calculation of Days Worked Outside of RITA Municipality
1 Total workdays available. If you normally work a 5 day workweek and you worked for your employer for
the entire year, enter 260 (52 weeks times 5 days). Otherwise, enter the number of days you normally
worked in a week times the number of weeks worked (cannot exceed 260).
1
2 Days not worked. Enter total number of days included on line 1 that you did not work due to holidays,
personal days, sick days, and vacation days
2
3
Total days actually worked. Subtract line 2 from line 1
3
4 Days worked out of town. A log of days out, destination and reason for travel must be included (see
below). For purposes of this refund claim, if you worked in another municipality that has an income tax,
the wages earned in that municipality are subject to tax in that municipality.
4
5 Days worked in the municipality for which tax was withheld. Subtract line 4 from line 3
5
6 Percentage of wages earned in the municipality. Divide line 5 by line 3
6
7
Total municipal taxable wages. Enter the larger of Box 5 or 18 from your W-2
7
8
Wages taxable to municipality for which tax was withheld. Multiply line 6 by line 7
8
9
Wages not taxable to municipality for which tax was withheld. Subtract line 8 from line 7. Enter
here and on Page 1, line 3
9
10
Amount of over withholding claimed. Multiply line 9 by the tax rate of the municipality
for which tax was withheld. Enter here and on Page 1, line 4
Tax Rate
10
Log of Days Out
List the names of the municipalities/locations where you worked while traveling, the reason for your travel, and the number of days
worked at your travel destination. Your own worksheet is acceptable. Use additional paper if necessary.
Work Location
Reason
# Days
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
Total number of days worked out of town
Work Location
Reason
# Days
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.