Ohio city returns no longer calculate a refund or balance due of $10 or less.
Ohio House Bill 5, effective January 1, 2016, stipulates that city tax administrators are no longer required to pay out refunds of $10 or less and taxpayers are not required to pay a balance due of $10 or less. No remittance is required if there is a balance due of $10 or less. If there is a refund amount of $10 or less, it will be automatically applied to the next year's city return in Drake Tax. This change applies to all city taxes in OH, including the Generic city return, RITA, and CCA.
For additional information, review the following links:
- Refund – Section A(1)
- Balance due - Sections G(1)(a), G(1)(b), and H(1).
- RITA
- CCA