RITA Form 11A, the Adjusted Employer’s Municipal Tax Withholding Statement, is how an Ohio employer corrects an error on a Form 11 already filed with the Regional Income Tax Agency. You file a separate Form 11A for each reporting period that contained a mistake, and you list only the municipalities that need changing. Everything reported correctly on the original return stays off the amendment.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet
When Form 11A Is the Right Fix
Any error on a filed Form 11 has to be corrected through Form 11A rather than through an informal call or email to RITA. The situations that typically trigger one:
- Withholding credited to the wrong workplace municipality. If both cities are RITA members and the total withheld was correct, Form 11A reallocates the money between them without any new payment or refund request.
- Residence tax credited to the wrong home city. Again, both cities must be RITA members for RITA to handle the move.
- Workplace wages or tax withheld reported in the wrong amount, producing an overpayment or underpayment.
- Withholding sent to a RITA city that actually belongs to a non-RITA city, or the reverse. Form 11A corrects the RITA side only; the non-RITA municipality has to be handled directly through that city’s tax office.
One amended return covers one reporting period. Monthly filers file one Form 11A per affected month; quarterly filers file one per affected quarter. Semi-monthly filers are the exception: their Form 11A covers the full month rather than individual semi-monthly periods.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet
Filling Out the Form
Form 11A is a fillable PDF on RITA’s business forms page at ritaohio.com. It moves from identifying the employer, to showing what was originally filed, to showing the corrected numbers, to resolving whatever balance or overpayment the correction produces.
Employer Identification
Enter the business name, FEIN, and current mailing address exactly as RITA has them on your withholding account. If the name, FEIN, or address has changed since the original Form 11, attach a separate cover letter explaining the change with a contact name and phone number.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet
Originally Filed
Enter the date range of the period being amended (for example, 01/01/2026 to 03/31/2026 for a first-quarter fix). Then reproduce, exactly as they appeared on the original Form 11, the workplace wages, workplace tax withheld, residence tax withheld, and total tax withheld for each municipality you are correcting. Leave off every municipality that was reported correctly.2Regional Income Tax Agency. RITA Form 11A – Adjusted Employer’s Municipal Tax Withholding Statement
Adjusting To
Enter the corrected figures for the same municipalities, using the same columns. If you are adding a municipality that was missing from the original return, it goes here with its correct amounts, and the same municipality shows zeros in the Originally Filed section. The difference between the two sections drives the balance due or overpayment.
Balance Due or Overpayment
If the corrected figures show you owe more than you originally paid, enter the additional amount as Balance Due and send payment with the form. If the correction shows an overpayment, enter it and choose a refund or a credit against a future period. Overpayments of $10.01 or less will not be refunded.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet
When the total you withheld was right and only the municipal allocation was wrong, the net on your Form 11A is zero: one city goes down, another goes up by the same amount. Do not send a separate payment and refund claim for the same period. File the Form 11A showing the reallocation and RITA moves the funds internally.3Ohio Society of CPAs. RITA Annual Municipal Income Tax Update
Reason for Adjusting
This field is required. Write a plain description of what went wrong, such as “Employee workplace location was incorrectly coded as Columbus; correct workplace is Westerville.” RITA uses the explanation to route and verify the correction, so a vague entry like “payroll error” can slow the return down.
Distribution of Overpayment
If you asked for a credit rather than a refund, list each municipality receiving a credit, the dollar amount, and the tax period in MM/DD/YYYY format where it should be applied. Credits cannot carry into the next tax year; anything that cannot be applied within the current year has to be refunded instead.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet
Signature
An authorized representative prints their name and title, signs, dates the form, and provides a phone number. The certification reads: “I have examined this return, and to the best of my knowledge, it is correct.” An unsigned form is returned.2Regional Income Tax Agency. RITA Form 11A – Adjusted Employer’s Municipal Tax Withholding Statement
Where to Mail It
The address depends on whether a payment is enclosed:
- Without payment: RITA, P.O. Box 477900, Broadview Heights, OH 44147-7900
- With payment: RITA, P.O. Box 94736, Cleveland, OH 44101-4736
Make checks payable to RITA (Regional Income Tax Agency). The two P.O. boxes feed different workflows, so sending a payment to the no-payment box, or an unpaid return to the payment box, can delay processing.4Regional Income Tax Agency. RITA Form 11A – Adjusted Employer’s Municipal Tax Withholding Statement
How Your Filing Frequency Changes the Count
Because each Form 11A covers a single original reporting period, an error that ran across several months produces several amendments. A workplace miscoding that lasted six months means six Form 11A returns for a monthly filer and two for a quarterly filer. Semi-monthly filers do not file twice per month; each pair of semi-monthly periods consolidates into one monthly Form 11A.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet
Year-End Reconciliation and W-2s
Every employer that files Form 11 also files an annual Reconciliation of Income Tax Withheld (Form 17), due by the last day of February following the calendar year. If you filed any Form 11A amendments during the year, the Form 17 has to use the corrected figures, not the originals. Because the reconciliation must match the W-2s issued to employees, any amendment that changed an employee’s reported wages or withholding by municipality also requires corrected W-2s for that employee.1Regional Income Tax Agency. RITA Form 11 Employer’s Municipal Tax Withholding Booklet