Under Age Eighteen or Student FAQ's

  1. Is there a minimum filing age of 18 (eighteen) for RITA?

Yes.  Residents of RITA cities who are under the age of 18 (eighteen) are not required to file individual income tax returns.   In the event that a return has been requested for an individual under the age of 18 (eighteen), a copy of that individual’s birth certificate or driver’s license should be mailed to RITA and their account will be updated with the information regarding their date of birth.

Note: See the Special Notes for a list of municipalities that have exceptions to the under the age of 18 (eighteen) exemption. 

  1. I’m under the age of eighteen and my employer withheld local tax.  Am I eligible for a refund? 

Yes. Individuals under 18 years of age are exempt from local/city tax and are eligible for a refund of any local/city tax was withheld in error.  To obtain a refund, the Application for Municipal Income Tax Refund, Form 10A should be completed.   A copy of the W-2 and their birth certificate or driver’s license should be included with any request for refund. 

The following cities have exceptions to the under 18 years of age exemption:

The under 18 exemption does not apply to Addyston, Campbell, Fremont, Girard, Lockland, Oxford, Powhatan Point, Riverside, St. Paris, Tontogany, Wintersville and Youngstown. 

Individuals under 17 years of age are exempt in Weston.

Individuals under 16 years of age are exempt in Arlington Hts., Avon Lake, Cedarville, Fairborn, Jewett, Sheffield Lake and Yellow Springs.

Students under 19 years of age are exempt in Cardington and Milford Ctr.

Students 18 years of age or under and earning less than $600.00 /yr are exempt in Ottawa.

Fulltime students under the age of 21, having a minimum enrollment of 12 hours each semester or each quarter are exempt in Ashville. 

  1. I’m a college student and reside in a non-RITA city, yet use my parents’ address for mailing purposes only.  Is my income taxable?

          Yes, college students are considered residents where their parents reside unless they can provide proof  that they have changed their address to the city where they attend school.

  1. I’m a college student and I received a W-2 for a scholarship or fellowship grant.  Is this income taxable?

Yes.  Scholarship or fellowship grants are taxable because they are paid for teaching, research, or other services as a condition for receiving the grant.  Scholarship or fellowship grants that are used for tuition and fees required to enroll in or to attend, an educational institution, or for fees, books, supplies, and equipment that are required for courses at the educational institution should not be reported on a W-2.  Visit the IRS web site at Scholarship and Fellowship Payments for further information.