Filing Due Dates
| Form 11 Employer's Municipal Tax Withholding Statement |
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|---|---|---|
| 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 |
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| Annually | On or before the last day of February following the calendar year in which the taxes were withheld | ||
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Form 27
Net Profit Tax Return |
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| 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. | |||
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Form 20-EXT Net Profit Estimated Income Tax and/or Extension of Time to File |
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| 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. | |||