administrative subpoena

RITA ADMINISTRATIVE SUBPOENA PROGRAM

The Village of Malvern participates in the Subpoena program offered by RITA.  If you have not filed taxes, you will receive a notice from RITA.  

 

If you have received an Administrative Subpoena because RITA does not have record of a municipal income tax filing from you for the tax year(s) listed on the Subpoena; and RITA did not receive a response from you to the Non-Filing Income Tax Notice that was sent to you before the Subpoena was issued.

You must respond to the Subpoena by either:

  1. Filing with RITA, prior to your scheduled appearance date, all requested income tax returns or exemptions for the tax year(s) listed; OR
  2. Appearing on the date and at the location listed on the Subpoena and producing the documentation necessary to file income tax returns or exemptions for the tax year(s) listed.

Electronic filing of income tax returns and exemptions is available through MyAccount.

If responding to RITA by mail or by fax prior to your appearance date, all filings and documents must be sent to:

RITA
Attention: Compliance Department
PO Box 470538
Broadview Hts., OH 44147
Fax No. 440.922.3510


RITA Representatives will be at the Malvern Village Hall on September 24th from 9:00-2:00 if you would like to speak to one of their auditors

Tax Rules

Village Residents

The Village of Malvern Tax Ordinance requires that all Malvern residents (18 years or older) must file, whether or not their municipal income tax has been fully withheld by their employers. 


The Village Tax Rate is 1%

Non Residents Working in the Village

 All non-residents with income earned within Malvern or with income taxable to the Village of Malvern that is not fully withheld by an employer are required to file a Malvern Income Tax Return 

Businesses within the Village

 All non-residents engaged in a business within the Village of Malvern which has sales, services performed or rental property must file a tax return whether or not tax is due.  All entities operating a business within or doing business within the Village of Malvern must file an annual Malvern income tax return on net profits/losses. 

Withholding for Businesses

Employers must remit monthly if withholding in the previous calendar year exceeded $2,399 OR if the amount required to be withheld during any month of the previous calendar quarter exceeded $200. 

Estimated Payments

Estimated payments are required for businesses and individuals expecting to owe $200 or more in non-withheld tax. Estimated tax payment due dates: April 15, 2019; June 15, 2019; September 15, 2019; December 15, 2019, & January 15, 2020 (for individuals) See ORC section 718.08 

House Bill 5 Rules

Pursuant to the passage of Amended Substitute House Bill 5 in December 2014, new municipal income tax guidelines mandated by the State of Ohio have been established effective with Tax Years beginning January 1,2016 and after. 


Legislation can be found at http://codes.ohio.gov/orc/718

Tax Forms

Individual Filers please visit RitaOhio to obtain a copy of the most recent forms for individuals.


Business Filers please visit RitaOhioBusiness to obtain a copy of the most recent forms for businesses

Files coming soon.

Additional Information

When to File

File as early as possible, but no later than April 15. If you were retired or unemployed for the entire tax year, you must supply this information to RITA by April 15. 

Extensions

An extension with the Village of Malvern must be filed with RITA and must be received by April 15th.  Forms are available on RITAs website or can be obtained at the Malvern Village Hall.  


Estimated Payments are still Due on April 15

Interest and Penalties

Late-filing penalty – A penalty of $25.00 shall be imposed for filing a return after April 15 without an extension being on file.  This penalty applies regardless of the liability on the return.  Late filing penalty shall not exceed $150 for each failure to timely file.  


The interest rate to be applied each calendar year is the federal short-term rate, rounded to the nearest whole number percent.  The 2019 Annual Interest Rate is 7%

Income Tax Ordinances

Income Tax Effective 2011 (pdf)

Download

Income Tax Revised and Effective 2014 (pdf)

Download

Income Tax Revised and Effective 2016 (pdf)

Download

RITA Transition

The Village utilizes the Regional Income Tax Agency (RITA) for Income Tax Collections.  The transition took effect  July 1, 2018.  Please visit their website below for payment information.  

RITA