Form 27 at a glance
What it is: Form 27 is the RITA Net Profit Tax Return of the Regional Income Tax Agency.
Who signs: Signature of officer or partner, print name, title, phone, date.
What to bring and attach to Form 27
The federal return MUST be attached to be considered a complete tax return. Please also attach all applicable schedules and 1099-NEC to avoid delays.
A filled-in Form 27 example: a partnership files its 2025 return
How to fill out Form 27, box by box
For calendar year or fiscal year beginning
Enter FOR CALENDAR YEAR, OR FISCAL YEAR BEGINNING AND ENDING.
Check if
Check if: Initial RITA Return, No longer in RITA, Extension, Amended Return, Out of Business, Alternate Method.
Consolidated Return (Attach Form 851).
Check Consolidated filer with 80% ownership of a Pass-Through Entity (see Instructions, Page 3).
Enter the Federal Business Activity Code # and the Business Activity.
Business and small employer
BUSINESS: PARTNERSHIP, LLC, S CORPORATION, ESTATE, TRUST.
BUSINESS: C CORPORATION.
Company name, federal identification number and address
Enter the Company Name and the Federal Identification Number.
Enter Address # Street, Suite #, City, State, Zip Code.
Income per federal return and items not deductible or not taxable
1. INCOME PER ATTACHED FEDERAL RETURN (per attached Federal Form 1120 (Line 28), 1120S (Sch. K - Line 18), 990T (Line 11), 1065 (Sch. K - Analysis of Net Income (Loss), Page 6 - Line 1).
Add 2A: ITEMS NOT DEDUCTIBLE (from Page 3, Schedule X, Line G).
Deduct 2B: ITEMS NOT TAXABLE (from Page 3, Schedule X, Line Q).
2C: ENTER EXCESS OF LINE 2A OR 2B.
Schedule X: ADJUSTMENT TO FEDERAL INCOME TAX RETURN (attach supporting statement for line items utilized).
F. OTHER: (ATTACH EXPLANATION)
G. TOTAL ADDITIONS (ENTER ON PAGE 1, LINE 2A)
Q. TOTAL DEDUCTIONS (ENTER ON LINE 2B)
Adjusted federal taxable income and net operating losses
3A: ADJUSTED FEDERAL TAXABLE INCOME (Line 1 plus or minus Line 2C).
Check the box when using different net operating loss amounts for different municipalities and attach your net operating losses worksheet. See Form 27 instructions for 3Bii through Line 4.
3B(ii): Pre-apportioned losses from tax years beginning on or after 1/1/18 utilized in this tax year.
3B(iii): Income/Loss Subject to Apportionment (Line 3A less Line 3B(ii)).
3C: PERCENTAGE ALLOCABLE TO RITA.
Amount subject to municipal income tax and municipal income tax due
4. AMOUNT SUBJECT TO MUNICIPAL INCOME TAX (Line 3b(iii) multiplied by 3C (%)).
5. MUNICIPAL INCOME TAX DUE (see Instructions) NOTE: Must equal Schedule B on Page 2.
Credits
6A: PAYMENTS ON DECLARATIONS OF ESTIMATED MUNICIPAL INCOME TAX.
6B: AMOUNT OF PREVIOUS YEAR CREDIT.
6C: TOTAL CREDITS ALLOWABLE (Line 6A + 6B).
Balance due
7A: BALANCE DUE (Line 5 less Line 6C) AMOUNT PAYABLE TO RITA MUST ACCOMPANY THIS FORM.
Overpayment claimed, Refund or Credit
7B: OVERPAYMENT CLAIMED (If Line 6C exceeds Line 5 enter difference here and check the desired box).
Refund, Credit (Cannot be split between refund and credit).
Schedule B, distribution of tax within RITA municipalities
Form 27 Schedule B - Distribution of tax within RITA municipalities: total tax distributed must equal amount from Page 1, Line 5.
For each separate municipality, if Tax Due is $10 or less, enter -0- (checked October 31, 2026).
Enter Municipality Name, Taxable Income / Loss, Tax Rate and Tax Due (if more space is needed, attach additional schedule).
Line 8, computation of estimated tax
COMPUTATION OF ESTIMATED TAX: ESTIMATED TAX DISTRIBUTION TOTAL TO LINE 8A (if more space is needed, attach additional schedule).
8. A. ESTIMATED TAX (from the estimated tax distribution).
If Line 8A is left blank an estimate will be created for you based on your prior year's tax liability and municipal distribution.
8B: CREDIT (if any) FROM PRIOR YEAR (7B).
8C: LINE 8A LESS LINE 8B.
D. AMOUNT PAID: Total AMOUNT DUE and based on when the return is filed at least 1/4 of estimated tax due, less any CREDIT.
Estimated tax payments are due on the fifteenth (15th) day of the fourth (4th), sixth (6th) ninth (9th) and twelfth (12th) months of each fiscal year.
Line 9, total of 7A and 8D
9. A. TOTAL OF 7A + 8D.
Signatures of officer or partner and preparer
Signature of officer or partner, print name, title, phone, date.
"I certify I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief, it is true, correct, complete, and that the figures used herein are the same as used for federal income tax purposes."
Preparer's signature, print name, preparer's address, preparer's phone, firm name.
May RITA discuss this return with the preparer? Yes No
Remit return, pass-through shares, consolidated return and Schedule Y wages
Remit return with refund
REMIT RETURN WITH REFUND TO: REGIONAL INCOME TAX AGENCY P.O. BOX 94652 CLEVELAND, OH 44101-4652.
Remit return with payment
REMIT RETURN WITH PAYMENT TO: REGIONAL INCOME TAX AGENCY P.O. BOX 94582 CLEVELAND, OH 44101-4582.
MAKE CHECKS PAYABLE TO RITA.
Remit return without payment
REMIT RETURN WITHOUT PAYMENT TO: REGIONAL INCOME TAX AGENCY P.O. BOX 89475 CLEVELAND, OH 44101-6475.
Consolidated return information
SCHEDULE ZZ: CONSOLIDATED RETURN INFORMATION If filing a consolidated return, you must attach Federal Form 851 or a schedule listing each name, address and employer identification number.
Schedule Y wages
TOTAL Sum all STEP 5 percentages for each municipality, enter on Page 1, Line 3C.
Attach explanation of any difference between total wages remitted and total wages shown on Schedule Y.
Provide the Company Name and Federal Identification Number under which the withholding tax was remitted, if different than information on page 1.
Sources
[1] RITA Net Profit Tax Return, Form 27 (2025), Regional Income Tax Agency (the Official source link on this page).