Instructions For Form 37a printable pdf download

INSTRUCTIONS FOR FORM 37A

These instructions are to serve only as guidelines and are superseded

withheld in Column G only. *Tax must be fully withheld on all

by the applicable municipal ordinances and rules and regulations.

wages for each W-2 form. If not, you will need to complete

You are eligible to use Form 37A if you report only wage income and did not

Form 37EZ or Form 37. Do not include any school district

move within the tax year.

tax that has been withheld in either Columns E or G.

The Form 37A, Section A, may be used if you want RITA to calculate

Column F - Enter the amount from Column D or E, whichever is less

your tax liability and bill you for tax due to any RITA Municipality. Attach

your W-2 form(s) and mail your completed return in the enclosed envelope

Column G - Enter local/city tax withheld by your employer for

as soon as possible. If you wish to calculate your tax due, the filing dead-

municipality where you lived, as reported on

line for Form 37A, Section A and B, is no later than April 15, 2009.

your W-2 form

WHO MUST FILE: Any individual 18 years of age (for exceptions, see

SECTION B - TAX CALCULATION:

special notes on page 2) and over if you either:

Live in a RITA municipality

Line 1 – Enter total wages from Section A, T-1

Work in a RITA municipality and municipal tax is not properly withheld

Conduct business in a RITA municipality

Line 2 – Multiply Line 1 by Tax Rate of residence municipality, see page 4

Own rental property in a RITA municipality

Line 3 – Enter allowable credit from Section A, T-2

Line 4 – Multiply Line 3 by Tax Credit of residence municipality, see page 4

ARE YOU EXEMPT: See declaration of exemption and special notes

Line 5 – Enter tax amount withheld from Section A, T-3

on page 2 for a list of possible exemptions.

Line 6 – Add Lines 4 and 5, subtract the total from Line 2. Note: If Line 2 is

less than zero, use zero. For a refund of excess withholding tax,

IF EXEMPT:

complete Form 10A. You may obtain forms at

Check exemption box (Form 37A, page 1)

Line 7 – Add your 2008 estimated tax payments and enter the sum on Line

Complete declaration of exemption (Form 37A, page 2)

7. Do not include payments made in 2008 for a previous tax year.

Attach proof of exemption

Line 8 – Enter any credit from the prior year. AMOUNTS FOR LINES 7

AND 8 CAN BE VERIFIED BY CALLING RITA.

TAXABLE INCOME:

Line 10 – If Line 9 is less than Line 6, subtract Line 9 from Line 6. Enter

Warning: Income reported is subject to verification by the IRS. Nonre-

the difference on Line 10. (Cannot be less than zero). THIS

porting or underreporting of income will result in assessments of penalty

BALANCE DUE MUST BE PAID TO RITA WHEN YOU FILE

and interest as provided by local ordinances.

THIS RETURN. ADDITIONALLY, YOU MUST PAY AT LEAST

You must report all your income regardless of the income’s origin or

characteristics including: wages, salaries, commissions, stock options,

ONE FOURTH OF YOUR ESTIMATED 2009 TAX LIABILITY.

severance pay, other compensation including fees, sick pay, bonuses,

See Instructions for Line 14. Note: If you owe less than $1.00

tips, rents and lottery/gambling winnings to the extent they are taxable

(Ashville, Fairborn, Milford, Oxford, Ripley and Twinsburg $5.00;

as provided by ordinance, profits/losses from businesses including

Bellevue $3.00; Macedonia $2.00), you do not have to pay this amount.

professional associations, partnerships and Subchapter S corpora-

Line 11 – If Line 9 is greater than Line 6 and you want that overpayment

tions, royalties and employer supplemental unemployment benefits

credited to your account enter the full amount on Line 11. AN OVER-

(subpay). YOUR CONTRIBUTIONS TO RETIREMENT PLANS, ANNU-

PAYMENT MAY NOT BE SPLIT BETWEEN CREDIT AND REFUND.

ITIES, DEFERRED COMPENSATION, 401K OR INDIVIDUAL

Line 12 – If Line 9 is greater than Line 6 and you want that overpayment re-

RETIREMENT ACCOUNTS ARE TAXABLE WHETHER OR NOT

funded to you enter the full amount on Line 12.

YOUR W-2 FORM SHOWS THIS INCOME AS TAXABLE.

Line 13 – If you anticipate owing income tax in 2009, you must estimate your

taxes and make quarterly payments. Complete Line 13 if the

NON-TAXABLE INCOME:

anticipated 2009 tax due is $10.00 or more. The minimum estimate

Income not taxed by municipalities includes: interest (1099-int), dividends

requirement of $10.00 varies for certain municipalities. See the Special

(1099-div), Social Security, pensions, income from Board of Elections

Notes at for exceptions. You may use the amount

(voting booth), workers compensation, poor relief including state

from Line 6 as your estimate. NOTE: If you have a change in your

unemployment compensation, active service and reserve military pay,

alimony receipts and income earned by someone under 18 years of

income during the year, you can adjust your estimated tax on any one

age. (For exceptions to the under 18 years of age exemption, see

of the quarterly billing statements sent to you throughout the year.

special notes on page 2.)

Line 14 – Enter first quarter 2009 estimate (1/4 of Line 13) or full estimate (Line13).

Note: Subtract any credit you may have from line 11 and enter the

REFUNDS:

difference on Line 14.

If you are requesting a refund:

FOR ESTIMATED PAYMENTS: complete Form 37EZ, Form 37A,

SIGNATURE(S): Sign and date your return. It is not considered a completed

37B or Form 37

return unless you sign it. Both you and your spouse must sign a joint return.

FOR EXCESSIVE PAYROLL WITHHOLDINGS (including tax with-

held for a person under 18 years of age): complete Form 10A

DOCUMENTATION: Copies of all W-2s and 1099s must be submitted with your

FOR FEDERAL FORM 2106, Employee Business Expenses:

return as verification of income and tax withheld as shown on your return. If you

complete Form 10A

pay the tax directly to another city, you must attach a copy of that city’s completed

* Note: refunds received from your work city may affect the tax due to

tax form as proof of payment of tax. Failure to attach the proper verification of the

your resident municipality. You may obtain forms at

amounts stated on the return or to provide relevant documentation upon request

or by calling 440-526-0900 or 800-860-7482.

may affect amounts of taxable income and/or allowable credit.

NAME, ADDRESS, AND SOCIAL SECURITY NUMBER(S):

If your social security number, name or address is printed incorrectly,

PAYMENT: If you owe tax, please make check or money order for the amount

draw a line through the incorrect information and make the necessary

on Line 15 payable to R.I.T.A. and attach to the front of your return. A fee will

corrections. Indicate your Social Security Number(s).

be assessed to your account for a dishonored check or a check/electronic

debit that is unable to be processed. RITA may choose to redeposit your

AMENDED RETURNS:

returned item electronically. Additionally, you understand and agree that we

If you are filing an amended return, check the appropriate box and

may collect a returned item processing fee as allowed by state law.

indicate the tax year to be amended.

Electronic filers assume all responsibility for the accuracy of the information

submitted and is therefore subject to any assessed fees described above

SECTION A – WAGE INFORMATION:

for their errors.

*** List each W-2 separately, Indicate only one W-2 per row ***

If you would like to verify your tax due, use our Auto Calculate Form

NOTE: If you worked in more than one municipality and your employ-

37 or file your return using E-File, both are available at

er withheld tax for each of the municipalities, list each as a separate

W-2 entry in Section A.

PENALTY AND INTEREST: In accordance with law, penalty and interest will be

Column A - Enter municipality where your wages were earned

charged for failure to file a return and to pay taxes, including estimated taxes when

due. If your estimated payments are not 90% of the tax due, or are not equal to or

Column B - Wages:

greater than your prior year’s total tax liability, you will be subject to penalty and

All employee compensations paid to you by your

interest.

employer(s) during 2008.

Tips not reported by your employer

WHERE TO FILE:

Wages you received not included on a W-2 form

Mail completed return and documentation to:

Employee contributions to retirement plans excludable

as compensation by the Federal or State government

RITA

PO Box 94801

Column C - Enter Credit Limit of your resident municipality, see

Cleveland, OH 44101-4801

Tax Table on page 4

CLEVELAND LOCAL

(440) 526-0900

Column D - Multiply wages (Column B) by Credit Limit (Column C).

TOLL FREE

(800) 860-7482

COLUMBUS TOLL FREE

(866) 721-7482

Column E - Enter local/city tax withheld by your employer for municipality

YOUNGSTOWN TOLL FREE (866) 750-7482

where you worked, as reported on your W-2 form. Note:

TDD

(440) 526-5332

If you live and work in the same city, put the amount of tax

Obtain forms at

Page 3

Instructions For Form 37a

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