If I understand your question correctly, if the amount of tax is under $10, the taxpayer will not owe.  If the refund is under $10, the taxpayer will not receive it.  Both Toledo and Holland have a 2.25% rate and Toledo, the taxpayer's home city, allows a credit of up to 2.25% from the work city. Assuming the correct amount was withheld in Holland, no tax return is needed to RITA/Holland.  The home city, Toledo, requires a return no matter what, even if $0 is owed.  To stop the printing of RITA/Holland, go to screen 54, Ohio Cities, City Information, then click (or add) Holland, and on the second line enter "2-do not print" to remove the unnecessary printing/filing of Holland.  Good luck!