City Tax Refund

City tax refund for days worked from home: RITA Form 10A and CCA

Your employer withheld city tax for the office, but some days you worked at home or out of town. Mark those days to get the lines and log of days out for Ohio's RITA Form 10A or Cleveland's CCA refund.

Your W-2 and the city that withheld

Not sure? Box 20 on your W-2 names the city. Columbus and other cities: see below.

More details: names, work week, start and end dates
Days you normally work

Mark the days

Every workday starts as a day in the city. Pick a kind of day, then tap days. Weekends stay off.

Repeat a weekly pattern

Every

Holidays and leave you already marked stay as they are.

    Lines to copy onto the form

    Log of days out

    Show the log

    Your saved claims

    Saved in this browser as you tap.

    Why RITA and CCA give different refunds

    RITA divides your city days by the days you actually worked, so leave drops out. CCA divides your wages by 260 and multiplies by your days out, so leave counts as city days.

    Example: $80,000 wages, $2,000 withheld at 2.5%, 25 days of leave, 90 at home. RITA: 145 of 235 days worked were in the city, refund $765.96. CCA: $80,000 ÷ 260 × 90 = $27,692.31 not taxable, refund $692.31. With no leave they match.

    CCA's own forms disagree: its printed worksheet puts 260 on line 1, its fillable PDF (Rev. 12/5/2025) puts the days you worked, which gives the RITA-like $765.96 here. When they differ the page shows both; ask CCA which to use.

    Try a 2025 RITA example with Mondays and Fridays at home ($572.05), or the same calendar for Cleveland ($662.81).

    Filing: paper only, one claim at a time

    RITA: mail Form 10A with your W-2, page 3 and the log, one 10A per employer, city and year. RITA's 2026 form is still a draft; use the final one after year-end. CCA: mail the Application for Refund with your W-2, the log and a signed letter from your supervisor on company letterhead. The printout lists the addresses.

    Refunds of $10 or less are not paid. The deadline is three years after the return was due (R.C. 718.19): April 15, 2029 for 2025.

    The 20-day rule, and what it does not say

    Ohio R.C. 718.011 is about withholding. An employer need not withhold for a city where you worked 20 or fewer days in a year, unless it is your principal place of work (where you must report regularly) or another exception applies. It does not decide whether a day at home earns a refund; the collector's form does.

    Columbus and other cities

    Columbus takes refund claims on its return through CRISP, with an Employer Certification form that asks for the exact dates you worked out. Its arithmetic isn't built here yet, but the calendar and printed log give you the dates. See the Columbus Income Tax Division.

    Questions people ask

    Can I file Form 10A online or by email?

    No. RITA's instructions say: "Form 10A cannot be emailed or electronically filed. Completed forms with the requested documentation should be mailed to the address on the Form 10A. Do not fax Form 10A." CCA's 2025 booklet says its eFile can't be used for a return with an overpayment (refund or credit).

    How far back can I ask for a refund?

    Three years from the return's due date. RITA's example: a 2025 refund request must be received by April 15, 2029. In late 2026 that leaves 2023, 2024 and 2025 open, and 2026 once the year ends.

    Do holidays, vacation and sick days count as days out?

    No. Both forms count only days you worked somewhere else. RITA takes days not worked off both sides of its fraction. CCA leaves them in its 260 work days, so the same calendar gives a smaller CCA refund when you took leave.

    Does my employer have to sign Form 10A?

    Not on the forms RITA posts now (2023, 2024, 2025 and the 2026 draft). Page 2 asks for an Employer Representative's name, title, phone and company, and says the signature is not required. CCA wants a signed letter on company letterhead from your supervisor or manager.

    I worked part of a day at home. Where does it go?

    Neither form says. For withholding, Ohio R.C. 718.011(B)(2) counts a day in a city only if you spent more time working there than in any other city that day. Mark each day one way and keep your own notes in case the collector asks.

    Will my home city take some of the refund?

    It may. For RITA residents, RITA says residence tax returns "will be amended to disallow any residence tax credit taken for amounts refunded with this Form 10A." If your home city taxes income and gave you a credit for the work city's tax, check its return before you file to see what you would owe there.

    Where is my calendar kept?

    Only in this browser, saved as you tap. Download a backup file now and then: it opens on another device and brings your claims back if the browser is cleared.

    Form arithmetic only, not tax advice. Sources: RITA Form 10A and instructions (2025 final; 2026 still a draft in October 2026) and refunds page; CCA 2025 Application for Refund (Rev. 10/25) and 2025 instruction booklet; Ohio Revised Code 718.011 and 718.19.