1. I have Federal Form 2106 business expenses that reduced my taxable W-2 income.  What form(s) should I complete to apply for a refund?

To obtain a refund, the Application for Municipal Income Tax Refund, Form 10-A should be completed.   A copy of the W-2 and Federal Form 2106 should be included with any request for refund.  See Sample Form 2106.

  1. How do I report my Federal Form 2106 expenses on your Form 37?

Your wages should be reduced by the amount of your 2106 expense. In addition, you should also reduce the amount of the tax withheld by the percentage of tax withheld.   A copy of your Federal Form 2106 expense should be included with your form.  Form 37, Worksheet 1: 2106 Business Expense Worksheet can be used for your calculations. Note: See the Special Notes for a list of municipalities that have special instructions regarding 2106 Business Expenses. 

  1. I have Federal Form 2106 expenses that are attributable to multiple cities, some cities which are not RITA members. Am I eligible only to reduce each city’s income by those Federal Form 2106 expenses which were associated with the income earned in each city?

      Yes.