REGIONAL INCOME TAX AUTHORITY » Tax

The current income tax rate is 1.0%

Yes.  All residents, 18 years of age or older, are required to register with the tax office.  New residents should register within 30 days of moving into the village.  Anyone conducting or operating business within the corporation limits must register with the tax office.  You can register and file by going to https://ritaohio.com/ 

ALL residents of the village who are 18 years or older.  Whether or not you owe the village, you are still required to file.  If your employer withholds taxes from your paycheck, you are still required to file.  If you are retired, receive social security benefits or disability benefits, you are still required to file.

The following is exempt from our village income tax and this list is subject to change:
Dividends, interest, military pay and allowances, pensions, annuities, alimony, social security, Medicare, poor relief, unemployment benefits, lump sum distributions, disability income, capital gains.

The Ohio Revised Code states that ALL municipal income tax returns MUST have a social security number, a signature, W2’s or 1099’s, and the top page of the Federal Income Tax Return.  Appropriate Schedules should also be included.  Please note, any and all information received by this office is completely confidential.  Only Tax Office personnel will have access to your personal financial information.   

The village securely keeps a hard copy of all documents in a file for each resident. The tax office is required to keep all documents for 7 years.  After 7 years, according to the State of Ohio Record Retention schedule, we will shred the documents.  In addition, we are investigating a scanning module that will integrate into our computer system that would allow us to scan and then immediately shred any and all documents as soon as the tax clerk is finished with the data entry.  The same would be true for all Village Income Tax Returns, copies of payments, and other documents.

Every resident, regardless of where he or she works, will have to file. That being said, if you work in Cambridge (2%) or Marietta (1.7%) for example and already pay their tax, then you would not have to pay the Caldwell income tax, but you would have to file. 

All businesses located within the corporation limits are REQUIRED to withhold taxes for employees…regardless of where those employees live.  If you work outside of the village, you may request that your employer withhold your municipal income taxes for the village of your residence, but they are not required to do it for you.

No.  Your income tax requirement is to the municipality where your work.  You will get a credit of 1% (Caldwell’s tax rate) for your taxes that you file in Caldwell as a resident.  Caldwell does not give refunds on taxes paid to other municipalities. 

If you do not have the exact figures of the wages earned while a Caldwell resident, your taxes will be figured using a pro-rated basis on the number of months you were employed and the number of months you lived in Caldwell. For example: If you were employed for 12 months of the year, your gross income is divided by 12 to arrive at an approximate monthly income. This amount is then multiplied by the number of months you were a resident of Caldwell. This figure is the total income subject to Caldwell tax. Your income is then multiplied by 1% to arrive at the tax due.

Yes, all residents conducting a business or non-residents conducting a business within the village must file an annual return and report the net profit or net loss of the business. The leasing of real or tangible property (i.e. income from a rental property) that you own is considered a taxable business activity that must be reported.

Because you do not pay tax in the city/village in which you work, you are required to pay your tax liability to your city of residence, Caldwell.

You will normally have to remit two types of income taxes: the net profit tax and the employee withholding tax. The first tax is due on profits of your business, whether your business is a proprietorship, corporation or partnership. To register with our office, you must notify us by printing a business questionnaire, to be completed and returned. If you have employees who work for you in the corporation limits of Caldwell, you are required to withhold taxes of 1% on their total gross wages and remit on a quarterly basis unless you owe over $200, then tax must be paid monthly. Employers are liable for all withholding taxes required to be withheld from their employee’s wages EVEN if those taxes were not, in fact, withheld. A withholding account will be set up at the same time your net profit account is established. If you have no employees, notify our department of this.  You can register and file by going to https://ritaohio.com/ 

No, a husband and wife, in any taxable year, should file joint returns regardless of their federal or state filing status.

The Federal Information Processing Standard Publication (FIPS) code for Caldwell is 10940 and the tax rate is 1.000% as shown below: