Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio

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GENERAL INSTRUCTIONS
NON-TAXABLE INCOME
Income not taxed by municipalities includes:
THESE INSTRUCTIONS ARE TO SERVE ONLY AS
interest (1099-int), dividends (1099-div), Social Security,
GUIDELINES AND ARE SUPERSEDED BY THE
pensions, income from Board of Elections (voting booth),
APPLICABLE MUNICIPAL ORDINANCES AND
workers compensation, poor relief including state unem-
RULES AND REGULATIONS
ployment compensation, active service and reserve mili-
tary pay, alimony receipts and income earned by someone
under 18 years of age. See Special Notes on page 11 and
The REGIONAL INCOME TAX AGENCY (RITA) collects
at for exceptions to the under 18 years
and distributes income tax for the municipalities listed on
of age exemption for the following municipalities:
page 12.
ASHVILLE, AVON LAKE, CAMPBELL, CEDARVILLE,
You should file this return if you earned income
FREMONT, GIRARD, JEWETT, LITHOPOLIS, LOCKLAND,
during any part of the tax year while living in a RITA
MILFORD, MILFORD CENTER, POWHATAN POINT,
MUNICIPALITY. Additionally, you should file this
OTTAWA, RIVERSIDE, SAINT PARIS, SHEFFIELD LAKE,
return if you conducted business in a RITA municipality
SHERWOOD, TONTOGANY, WESTON, WINTERSVILLE,
or earned wages in a RITA municipality from which no
YELLOW SPRINGS AND YOUNGSTOWN. See special Notes
local tax was withheld. You may owe municipal income
on page 11 and at for other exemptions for
tax to both the municipality where you lived (your resi-
the following municipalities:
dence municipality) and to the municipality where you
GARFIELD HEIGHTS, LOCKLAND, MILFORD CENTER,
worked or conducted business (your work municipality).
MOGADORE, OAKWOOD VILLAGE, REYNOLDSBURG
The Form 37 SECTION A may be used if you
have only W-2 income. RITA will calculate your tax lia-
MOVING FROM RESIDENCE MUNICIPALITY
bility and bill you for tax due to any RITA MUNICIPALI-
If you moved from one residence municipality to
TY. If you have overpaid your tax, RITA will credit your
another during the tax year, your income taxes will be allo-
account or, if you choose, send you a refund. The filing
cated between the municipalities in which you lived. This
deadline for Form 37 Section A is March 31 or no later
allocation will be based on actual income earned for
than April 15.
the time you lived in each municipality.
The Form 37 SECTIONS A and B must be used
if you have income from sources other than that report-
TAX REFUNDS
ed on a W-2 form, file on extension, or if you wish to
IF YOU ARE REQUESTING A REFUND:
calculate your tax. The filing deadline for Form 37
FOR ESTIMATED PAYMENTS: complete Form 37EZ,
Sections A and B is no later than April 15 for ALL RITA
Form 37A, 37B or Form 37
MUNICIPALITIES.
FOR EXCESSIVE PAYROLL WITHHOLDINGS
(including tax withheld for a person under 18 years
of age): complete Form 10A
**** YOU CAN LET RITA CALCULATE YOUR
FOR FEDERAL FORM 2106, Employee Business
TAXES BY USING THE AUTO CALCULATE FORM 37 OR
Expenses: complete Form 10A
FILE YOUR RETURN USING E-FILE, BOTH ARE AVAIL-
* Note: refunds received from your work city may affect
ABLE AT PLEASE REVIEW THE
the tax due to your resident municipality. You may obtain
SEPARATE AUTO CALCULATE INSTRUCTIONS ON THE
forms at or by calling 440-526-0900 or
WEBSITE BEFORE STARTING ****
800-860-7482.
TAXABLE INCOME
An overpayment of estimated tax will be credited,
or if you choose, refunded by filing either a Form 37
You must report all of your income regardless of
Section A or Form 37 Sections A and B.
the income’s origin or characteristics including: wages,
salaries, commissions, stock options, severance pay,
EXTENSION TO FILE
other compensation including fees, sick pay, bonuses,
If you have a Federal extension beyond the
tips, rents and lottery/gambling winnings to the extent
August automatic extension date, a copy of that extension
they are taxable as provided by ordinance, profits/losses
must be received by RITA prior to 120 days after your
from businesses including professional associations,
original due date and all estimated liabilities, including cur-
partnerships, distributive shares representing compen-
rent year estimates, must be paid to date.
sation for Subchapter S corporations, royalties and
employer supplemental unemployment benefits (sub-
PENALTY AND INTEREST
pay). YOUR CONTRIBUTIONS TO RETIREMENT
In accordance with law, penalty and interest will
PLANS, ANNUITIES, DEFERRED COMPENSATION,
be charged for failure to file a return and to pay taxes,
401K OR INDIVIDUAL RETIREMENT ACCOUNTS ARE
including estimated taxes, when they are due.
TAXABLE WHETHER OR NOT YOUR W-2 FORM
SHOWS THIS INCOME AS TAXABLE.
If your estimated payments are not 90% of the tax
due, or are not equal to or greater than your prior year’s
total tax liability, you will be subject to penalty and interest
assessments.
Page 7

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