Who Is Affected?
- Athletic teams, players, coaches and other employees that travel with the teams.
- Entertainment venues, theatres, clubs, bars, associations, etc.
- Promoters, organizers and participants of entertainment and athletic events and their employees.
- Others as may be defined.
Withholding Agent's Duties
- Withhold Cincinnati tax at a rate of 2.1% on gross payments to performers.
- Complete Form CIT-AE and submit with payment to CIT.
- Two copies to the performer. Retain copy for records.
- Form and payment due by 15th day of the month following the performance.
- Annual Summary Form CIT-AES due by Feb. 15th of the following year.
There is no filing requirement if the only source of income earned in Cincinnati is reported on CIT-AE and withheld at a rate of 2.1%.
Performers may file a net profit return Form R to claim deductions for expenses. Please include copies of the Form CIT-AE to claim credit for the withholding tax paid on your behalf.
- Form RFR1
Form RFR1 is used to request reduction of withholding using the Net Income Method.
- Form CIT-AE
Form CIT-AE is used to report payments withheld from an event or venue.
- Form CIT-AES
Form CIT-AES is used by withholding agent to reconcile withholding payments remitted. It is due by February 15th of the following year.