Instructions For Form 37 - Rita Individual Income Tax Return

Special Notes – Form 37

The following is a list of municipalities that have special instructions or requirements for filing

returns, reporting income and /or making estimated payments. If your municipality is not listed

the following instructions or requirements would apply:

• Quarterly payments of estimated tax must be made if the anticipated amount is at least

$10.00

• A net operating loss may be carried forward (Section J) for 5 yrs

• Rent is taxable provided their total gross rental is in excess of $250

• Individuals under 18 years of age are exempt from paying municipal income tax

• Business Expenses and/or Moving Expenses are allowed

• Lottery/Gambling winnings are not taxable.

OAKWOOD VILLAGE:

OTTAWA:

•

Quarterly payments of estimated tax must

be made if the anticipated amount is over

$50.00.

$100.00.

•

Personal earnings of any person who is a

Rent is taxable – no minimum.

•

full-time high school or undergraduate

Students 18 years of age or under and

college student working within the State of

earning less than $600.00 /yr are exempt

Ohio during the taxable year for which

from paying municipal income tax

•

period they are residents of OAKWOOD

Lottery/Gambling income is taxable – no

VLG. may be exempt from paying residence

minimum.

tax.

PEPPER PIKE:

OBERLIN:

•

Lottery/Gambling income is taxable – no

•

Quarterly payments of estimated tax must

minimum for residents and non-residents.

be made if the anticipated amount is over

$300.00.

PIKETON:

•

A net operating loss may be carried forward

•

Quarterly payments of estimated tax must

(Section J) for 3 yrs effective for taxable

be made if the anticipated amount is over

years beginning on or after July 1, 2006

$100.00.

•

Rent is taxable – no minimum.

•

A net operating loss may not be carried

•

2106 expenses are limited to the amount

forward (Section J)

deductible for federal tax purposes; Federal

•

Rent is taxable – no minimum

Form 3903 moving expenses are not

•

Lottery/Gambling income is taxable – no

allowed.

minimum.

•

Lottery/Gambling income is taxable provided

their total gross winnings is in excess of

PLAIN CITY:

$1,000,000.

•

Quarterly payments of estimated tax must

be made regardless of the anticipated

OLMSTED FALLS:

amount owed.

•

Federal Form 2106 business expenses and

Federal Form 3903 moving expenses are

PLYMOUTH:

not allowed.

•

Quarterly payments of estimated tax must

•

Lottery/Gambling income is taxable – no

be made regardless of the anticipated

minimum

amount owed.

•

A net operating loss may not be carried

ORANGE:

forward (Section J).

•

Quarterly payments of estimated tax must

•

Rent is taxable provided their total gross

be made if the anticipated amount is over

rental is in excess of $100.

$100.00.

•

Lottery/Gambling income is taxable provided

their total gross winnings is in excess of

$600.

REV 6-28-2007

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Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 14

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