Athletes & Entertainers

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.

Performer's Duties

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.