You have received a Non-Filing Income Tax Notice because RITA does not have record of a municipal income tax filing from you for the tax year(s) listed on the Notice. You must respond to the Notice by the due date stated.
FAILURE TO RESPOND TO THE NON-FILING INCOME TAX NOTICE BY THE DUE DATE MAY RESULT IN THE ISSUE OF A SUBPOENA OR A TAX FINDING BASED ON INFORMATION SUPPLIED BY THE IRS.
You may respond by either:
- Filing with RITA all requested income tax returns with applicable W-2s, 1099s, Federal Schedules and page 1 of the Federal Form 1040 for each tax year listed, or submitting the applicable documentation to RITA with a copy of the Notice so that RITA may prepare your municipal income tax returns; OR
- Completing the exemption portion of the Notice indicating why you have not filed a return for the tax year(s) listed. If you did not file a return for any of the reasons listed on the Notice, check the reason that applies and return the form to RITA with any required documentation.
Electronic filing of income tax returns and exemptions is available through MyAccount.
If responding to RITA by mail or by fax, all filings and documents must be sent to:
Attention: Compliance Department
PO Box 470538
Broadview Hts., OH 44147
Fax No. 440.922.3510.
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View Information about your Municipality
To help you determine if one or more of the reasons for not filing a municipal income tax return applied to you for the tax year(s) listed, click on the item below to obtain more details.
What Types of Income are Not Taxable?
Interest, dividends, Social Security, pension withdrawals, precinct official pay less than $1,000, workers compensation, government cash or food assistance, state unemployment compensation, active service and reserve military pay, alimony receipts and income earned by someone under 18 years of age. For exceptions to the under 18 years of age exemption, see the RITA Municipalities for detailed municipality information.
The under 18 exemption does not apply to all Municipalities. Review the Special Notes for the applicable RITA Municipalities.
If you turn 18 during the year, you are required to file a return for that year.
What Types of Retirement Income are Not Taxable?
Interest, dividends, Social Security, pension payments or withdrawals are examples of retirement income that is not taxable. You may still be required to file a municipal income tax return in retirement if you have any wages, salaries, commissions, bonuses, tips, sick pay, stock options, severance pay, director’s fees, royalties based on land rights, employer provided supplemental unemployment benefits (subpay), or profits/losses from self-employment, farming or partnerships. Rental income, S corporation income and lottery/gambling winnings are taxable according to each municipality’s ordinance. Your contributions (deferrals) into retirement plans (such as a 401(k) plans) are taxable.
Non-Resident - Acceptable Proof
- Supply all addresses and move dates for the tax year(s) in question.
- Supply copies of utility bills, property tax stubs, leases or deeds.
- Any other documentation proving residence.
Note: If you are (were) not a resident of a RITA municipality for any or all of the year(s) in question, you must still file a return if you earned income in a RITA municipality and did not have tax withheld or paid to that municipality.
For more detailed information about the Non-Filing Income Tax Notice and how to respond, watch the Notices Received - Help Video Tutorials.