The City of Grove City is a member of the Regional Income Tax Agency (RITA). The RITA deadline to submit 2020 taxes is Monday, May 17.
COVID-19 Related Frequently Asked Questions
Q: Are CARES Act economic stimulus payments subject to Grove City’s income tax?
A: No. Please do not report stimulus payments on the return you file with RITA for Grove City.
Q: Is unemployment compensation subject to Grove City’s income tax?
A: Unemployment compensation received from the State of Ohio or the federal government is not subject to Grove City’s income tax. The extra CARES Act pandemic increase to unemployment is no exception; it is not subject to Grove City’s income tax.
Supplemental unemployment compensation received from an employer or union is subject to Grove City’s income tax.
Q: Are COVID-related Small Business Working Capital sub-grants provided by the City subject to federal tax?
A: The City of Grove City does not provide advice regarding federal tax questions. Please contact the IRS. Rules for COVID relief programs have changed a number of times over the last several months and Congress may change those rules again. Visit the Internal Revenue Service CARES Act Coronavirus Relief Fund frequently asked questions web page for additional information.
Follow the links below to access General Tax Information, Tax Forms, Tax Ordinances, and Rules & Regulations:
You must file a Grove City income tax return if you:
- Lived in Grove City for any part of the year and earned income during that period. Earned income includes: wages, self-employment income, farm income, income from rental property you own and pass-through income from partnerships in which you are a partner.
- Did not live in Grove City for any part of the year and you earned wages in Grove City from which no Grove City tax was withheld.
- You conducted business in Grove City. Conducted business includes: owned rental property, operated a farm, rented commercial property or performed services as a sole-proprietor or independent contractor, etc. in Grove City.
You do not need to file a Grove City income tax return if you:
- At no time during the year resided in Grove City, and your only income earned in Grove City was pass-through income from entities filing as partnerships and S-corporations for federal tax purposes. The entity generating the pass-through Grove City income, however, must file.
- Are a retiree living in Grove City whose only income is Social Security, retirement payments, interest and dividends. However, you should file the Grove City Tax Exemption form if you have not filed one in a prior year.
- Unpaid Grove City income taxes, including those due to mistakes on the RITA form, are subject to a 15% penalty and interest equal to the federal short-term rate plus 5%. Returns filed after the due date, or extended due date, are subject to a $25 per month late-filing fee (maximum of $150). Note: the penalty for employers who fail to remit the tax withheld from their employees’ wages is 50% of the tax that was not remitted.
- All Grove City employers must deduct 2% from employee wages.
These are guidelines, if you have additional questions, please email the Grove City Finance Department or call 614-277-3025. If sending an email, do not include your social security number in the message.