Address Validation & Residency FAQ's

  1. Why do I need to validate the city in which I reside?

The United States Postal Service (USPS) assigns mailing addresses based upon the post office which serves your area.  Mailing addresses do not always indicate the actual city limits that an address is within for local tax purposes.  Additionally, please note that you should not rely upon the school district in which you reside, as for a school district does not always indicate the city limits in which you reside.

If you are a register voter, the city in which you vote for elected public officials (such as mayor) is your city of residence.  If you are unable to validate your city of residence by utilizing the address validation link, please contact RITA at 1-800-860-7482 (Cleveland area), (330) 743-3400 (Youngstown area), or (614) 538-0512 (Central and Southern Ohio) for assistance.

  1. Do I need to file a RITA return if I reside in a RITA city? 

Yes.  RITA member city residents have a universal filing requirement (UFR).  In the event you qualify for exempt status, you should complete an Individual Declaration of Exemption form.

  1. If I moved during the tax year and was a part-year resident, do I need to indicate all my income on the tax return?

Yes.  If you moved from one residence city to another during the tax year, your taxes should be allocated between the municipalities in which you lived.  This allocation must be based on actual income earned for the time you resided in each municipality.  See Question #4 below.

When filling out the Form 37EZ 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 determines the pro-rated tax liability.  Note: Form 37A and Form 37B cannot be used if you moved during the tax year.

  1. How does RITA allocate income to determine the pro-rated tax liability for part-year residents?

RITA divides the number days that an individual resided in a RITA city by 365 (the total number of days in a tax year) and arrives at an allocation percentage.  This allocation percentage is then applied to the total income earned and the total corresponding local taxes that were withheld (if any taxes were withheld on the W-2).

Example:  A part-year Garfield Heights resident earned $50,000 in W-2 wages while residing in Garfield Heights from January 1 thru May 15 (135 total days).  On May 16, this individual moved to Cleveland (a non-Rita city).  This individual worked in Cuyahoga Heights all of 2008 (from January 1 thru December 31) and had $1,000 in Cuyahoga Heights local tax withheld on the $50,000 in W-2 wages earned in Cuyahoga Heights.  Cuyahoga Heights tax rate of 2% x $50,000 Cuyahoga Heights taxable wages = $1,000 Cuyahoga Heights tax withheld.

The allocation percentage RITA will apply to the above example is calculated as follows: 135 days of Garfield Heights residency/365 days in tax year = .37 (rounded).  Therefore, 37% of this individual’s total W-2 wages earned in Cuyahoga Heights or $18,500 ($50,000 x 37%) are allocated as being earned while the individual resided in Garfield Heights.  Correspondingly, 37% of the local taxes that were withheld to Cuyahoga Heights or $370 ($1,000 x 37%) are allocated as being withheld while the individual resided in Garfield Heights.

See W-2 Example 1C.

In this particular example, this individual’s pro-rated tax liability is zero because Garfield Heights residents receive full tax credit (100%) for taxes paid or withheld correctly to all other cities of employment (up to the Garfield Heights credit limit of 2%).  $18,500 (taxable income earned while residing in Garfield Heights) x 2% (tax rate applicable to all Garfield Heights residents) = $370 (this individual’s total local tax obligation on the $18,500 earned while residing in Garfield Heights) - $370 (the amount of local tax withheld to Cuyahoga Heights that is allocated as being withheld while the individual resided in Garfield Heights) = $0 (the amount of this individual’s total pro-rated tax liability attributed to residing in Garfield Heights).

Please note that a city’s tax rate, tax credit, and credit limit can ALL effect the pro-rated tax liability calculation.  For the purpose of simplifying the above example, the cities selected have the same tax rate and credit limit and the RITA resident city (Garfield Heights) has a 100% tax credit.

  1. Who is considered a non-resident?

Any individual that is domiciled outside the boundaries of a RITA city.  Domicile means the permanent legal residence of a taxpayer.  A taxpayer may have more than one residence but not more than one domicile.  A domicile is where an individual has their true, fixed, permanent home and principal establishment and to which, whenever they are absent, they have the intention of returning.

  1. Generally, what constitutes acceptable proof of non-residency?

Some forms of acceptable proof of non-residency consist of a copy of a utility bill(s), property tax stub, lease(s), deed(s), local tax returns or any other documentation proving non-residence.  When submitting documentation, please supply all residence addresses (by street number, street name, and zip code) and the dates that you resided at each address for the tax years in question.

In the event an individual has more than one residence, RITA may request additional documentation be provided which confirms non-residency such as copies of the following: 1) state, federal and local income tax returns; 2) driver’s license; 3) vehicle registration; or 4) voter’s registration card.

  1. Does “temporary” residency constitute residency?

For RITA purposes, either an individual is a resident or a non-resident. Temporary residency is not applicable.

  1. I validated that I am not a RITA city resident. Why is RITA sending me returns and requesting I file? 

RITA makes every attempt to validate that addresses are within the city limits of our member cities; however, occasionally for reasons beyond RITA’s direct control, accounts are established that do not have a RITA filing requirement.  Upon notification, RITA will promptly inactivate your account if you do not have a RITA filing requirement.

  1. I worked in a RITA city, but I do not reside in a RITA city.  Do I need to file a RITA return?

In the event your employer fully and correctly withheld local taxes on your behalf to your city(ies) of employment and you did not have any non-wage activity (such as self-employment income or rental property) activity within a RITA city, then you do not need to and you should not file a RITA return.

  1. I recently moved, how should I notify RITA of my new address?

Please contact RITA