Filing Due Dates

Form 11
Employer's Municipal Tax Withholding Statement
Semi-Monthly
Filers
The 3rd banking day after the 15th of each month
and the 3rd banking day after the last day of each month
Semi-monthly filing and payment MAY BE REQUIRED by a municipality if an employer has withheld $12,000 or more in the immediately preceding calendar year with respect to a municipality, or more than $1,000 in any month of the immediately preceding quarter with respect to that same municipality. Please go to: ritaohio.com/Businesses/Home/SemiMonthlyFilers for a list of municipalities with semi-monthly filing requirements.
Monthly Filers The 15th day of the month following the month required to be withheld Monthly filing and payment is required if an employer has withheld with respect to a municipality more than $2,399 in the immediately preceding calendar year, or more than $200 in any one month in the immediately preceding calendar quarter.
Quarterly Filers The last day of the month following the end of the quarter:
1st Quarter - April 30th
2nd Quarter - July 31st
3rd Quarter - October 31st
4th Quarter - January 31st
Quarterly filing and payment is required if an employer has withheld with respect to a municipality $2,399 or less in the immediately preceding calendar year, or $200 or less for each month in the immediately preceding calendar quarter. All employers not required to file monthly or semi-monthly, file quarterly.
Form 17
Reconciliation of Income Tax Withheld and W-2 Transmittal
  Annually On or before the last day of February following the calendar year in which the taxes were withheld
Form 27
Net Profit Tax Return
  Annually The 15th day of the 4th month following the end of the taxpayer’s taxable year*
  *Tax Year 2019 Net Profit Tax Returns due April 15, 2020 were extended to July 15, 2020.
Form 20-EXT
Net Profit Estimated Income Tax and/or Extension of Time to File
  Quarterly The 15th day of the 4th, 6th, 9th, and 12th months after the beginning of the taxable year. *
  *Tax Year 2020 Quarterly estimated payments due April 15, 2020 and June 15, 2020 were extended to July 15, 2020.