Instructions For Form 37 - The Regional Income Tax Agency (Rita) (Page 2 of 8) in pdf

Penalty and Interest:

Taxable Income:



Qualifying wages include: Wages, salaries, commissions,

In accordance with municipality ordinances, penalty and interest

severance pay, self-employment wages reported on a W-2,

will be imposed for failure to file a return and to pay taxes,

other compensation including fees, sick pay, bonuses and tips

including estimated taxes for the current tax year. See the

whether or not your W-2 form shows this income as taxable

instructions for Line 20a for the minimum estimated tax

for local tax purposes. Your contributions to retirement plans,

requirements.

If your estimated payments are not equal to, or

annuities,

deferred

compensation,

401k

individual

greater than, your prior year’s total tax liability or 90% of your

current year’s total tax liability, you will be subject to penalty and

retirement accounts are taxable whether or not your W-2

form shows this income as taxable for local purposes. For most

interest charges.

taxpayers, qualifying wages cannot be less than Medicare

Name(s), Address and Social Security Number(s):

wages (Box 5 of the W-2 form). For taxpayers receiving income

related to stock options, this income may be included in

Print your name(s), address and social security number(s) within

federal wages (Box 1) and not Medicare wages (Box 5), but

the boxes provided.

is still considered qualifying wages and must be included as

Amended Returns:

taxable income.



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

Dividend and property distributions from Subchapter S-

State why you are filing an amended return in the space provided

Corporations (S-Corps.): Distributive shares that do not

or attach documentation to the Form.

represent wages are generally not taxable and should not be

reported on Form 37. See Page 5 for Schedule J, Line 25 for

Residency Status in RITA Municipalities:

instructions.

Please select the box that best applies to your specific situation:



Self-employment, farm income and a partner’s share

 Full-Year: Check this box if you lived in one or more RITA

of a partnership’s income.

municipalities for all of 2016.



Rents and lottery/gambling winnings.

 Part-Year: Check this box if you lived in a RITA municipality

for part of 2016.



Employer provided supplemental unemployment benefits

 Non-Resident: Check this box if you did NOT live in a RITA

(sub pay).

municipality for any part of 2016.



Income from grazing, oil and gas rights.

City/Village/Township of Residence:



Stock options, nonqualified deferred compensation plans

Please complete the City/Village/Township of Residence section

and income of individuals under 18 years of age to the extent

on Page 1 of Form 37 for the physical location of your residence,

they are

taxable as provided by ordinance. See RITA

including address, municipality, state and zip code for the entire

Municipalities section at

for detailed

tax year.

If you moved during the year, provide the effective

municipality information.

date of each move and the corresponding address, municipality,

state and zip code in the boxes provided.

Warning: Income reported is subject to verification by the

IRS. Non-reporting or underreporting of income will

In order to properly calculate your tax, the city/village/township is

result in the imposition of penalty and interest as provided

required

to be

provided. It is important that you list the physical

by local ordinance.

location of your residence, not the municipality listed in your mailing

address. For example, if you use Columbus as your mailing

Non-Taxable Income:

address, but you live in Grove City or Upper Arlington, list Grove

Income not taxed by municipalities includes: interest

City or Upper Arlington, not Columbus. The same holds true if you

(1099-int),

dividends

(1099-div),

Social

Security,

pension

live in the Cleveland, Dayton or Cincinnati area, and use one of

distributions (reported on 1099-Rs), income from Board of

those municipalities for your mailing address.

Elections

(voting

booth),

workers

compensation,

public

Required Documentation:

assistance, state unemployment compensation, active service and

reserve military pay, alimony receipts and in some municipalities,

You must include copies of all W-2 form(s), t h e f i r s t t w o

income earned by individuals under 18 years of age. See the RITA

P a g e s o f y o u r I R S F o r m 1 0 4 0 a n d a n y 1099-MISC,

Municipalities section at

for detailed

K-1 forms, Federal Schedules C, E and F filed with your federal

municipality information.

tax return. If you are claiming a credit for taxes you paid directly

Rounding to Whole Dollars:

to another municipality (not through employer withholding), you

must include a copy of that municipality’s completed tax form as

Rounding to whole dollars is permitted. Eliminate amounts under fifty

proof of payment of tax. RITA may request additional information

cents and increase amounts from fifty cents through ninety-nine cents

in order to verify your municipal income tax return.

to the next dollar.

Signature(s):

NOTE: Failure to include the proper verification of the amounts

stated on the return or to provide relevant documentation

Each taxpayer must sign the tax return. If you are filing a joint

upon request may affect amounts of taxable income and/or

return, both taxpayers must sign the tax return. If someone

allowable credit.

other than the taxpayer prepares this tax return, the preparer must

provide the information requested on the tax return.

Instructions For Form 37 - The Regional Income Tax Agency (Rita) Page 2

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