Instructions For Form 37 - The Regional Income Tax Agency (Rita) (Page 3 of 8) in pdf

Section A – Wage and Other W-2 Income:

Line 1a – Total W-2/W-2G Wages: Enter your total W-2 wages and

W-2G winnings from Section A, Column 1.

NOTE: Section A should be used by residents (including part-

Line 1b – Income from Schedule J: If you operate a business as

year residents) of RITA municipalities. Non-residents who

earned wages in a RITA municipality from which their employer

a sole proprietor, own rental property, operate a farm and/or you

did not withhold all or part of the RITA municipality tax due should

are a partner in a partnership or shareholder in a Subchapter S-

Corp., enter the total of your taxable income not reported on a W-

also

use Section A and complete Schedule K (Form 37), Line 33.

2 form from Schedule J, Line 28. This number may not be less

List your W-2 wages, W-2G winnings and the tax withheld in

than zero,

if it is, enter -0- on this line.

See the RITA

Columns 1-6 of Section A. Each W-2/W-2G must be listed in a

Municipalities section at

for detailed

separate row. If you moved during the year or your municipality had a

municipality Subchapter S-Corp. treatment.

mid-year tax rate change, allocate your income (and related

Line 3: Multiply Line 2 by the Tax Rate of your resident municipality.

withholding) before and after each event. If you were a resident

See the Tax Table on Pages 7 and 8 for the tax rate for your

of a RITA municipality for only part of the year, you may exclude

resident municipality.

f r o m S e c t i o n A the income you earned while a non-

resident, unless it was earned in a different RITA municipality to

Line 4a – Tax Withheld for Workplace Municipality: Enter the

which there will be tax due. Be sure to indicate the date(s) when the

total tax withheld from Section A, Column 2. Do not include

income was earned or the date(s) of winnings in Column 6.

withholding for your resident municipality or school district on this

Column 1: Enter winnings reported to you on W-2G, or the

line.

Qualifying Wages you earned from each of your employers

Line 4b – Direct Payments from Schedule K: Enter the amount

a f t e r deducting your allowable Federal Form 2106 employee

from Schedule K, Line 36, if applicable. DO NOT LIST ESTIMATED

business expenses. NOTE: You must include a copy of your

PAYMENTS FOR YOUR RESIDENT MUNICIPALITY ON LINE 4B.

Federal 2106 employee business expenses form and Schedule A.

ESTIMATED PAYMENTS ARE REPORTED ON LINE 13.

Worksheet 1: Allowable 2106 Business Expenses

If your resident city/village has a Credit Rate of 0%, enter -0- on

Total W-2 Qualifying Wages to which 2106

Line 5b through Line 6 and go to Line 7a. You do not need to

expenses apply.

complete the Credit Rate Worksheet.

Allowable 2106 expenses (as reported on Form

Line 5b – Credit Rate: Use the Credit Rate Worksheet on Page 2

1040, Schedule A and subject to Federal limit).

of Form 37 or a separate sheet of paper to calculate your tentative

Net Taxable Wages. Subtract Line B from Line A.

credit on Line 5b.

Place total here and in Section A, Column 1.

 Column A: List each separate W - 2 / W - 2 G income

Local/City tax withheld.

earned outside your resident municipality (from Section A,

Column 1). NOTE: If a wage was not fully withheld at the tax

Multiply your 2106 expenses by the tax rate

rate of the workplace municipality, your credit may be further

of your workplace municipality.

limited.

Net Withholding. Subtract Line E from Line D.

Place total here and in Section A, Column 2.



Column B:

List the Credit Rate for your resident

municipality. See the Tax Table on Pages 7 and 8 for the Credit Rate

Column 2: Enter the total amount of local/municipal income

for your resident municipality.

tax withheld from your wages/winnings for the municipality where

you worked or won. Do not include any school district taxes



Column C: Multiply each separate income by your resident

withheld from your wages.

municipality’s Credit Rate from Column B. These are the

maximum amounts of tax paid to your work municipality for

Column 3: Enter the residence tax your employer withheld

which your resident municipality gives you credit.

from your wages for the municipality where you lived. Do not

include any school district tax withheld from your wages.

 Column D: List the work municipality tax actually paid or

withheld.

Column 4: Indicate the name of the municipality where you

physically worked or won. This information may appear on

 Column E: Take the smaller of the two amounts from Column

your W-2/W-2G form(s).

C or D and enter the amount in Column E. If applicable, enter

amount from Worksheet L, Row 12, Column 7. Total Column E

Column 5: Indicate the name of the municipality where you lived.

and place the total in Page 2, Section B, Line 5b.

Column 6: If your wages were not earned throughout the

Line 5c: Enter the lesser amount from Line 5a or 5b (enter the

entire calendar year, or you moved, indicate the from/through

smaller amount).

dates in which the wages were earned. If you had lottery/gambling

winnings, enter the date of winnings shown in Box 2 of your form

Line 6:

Multiply Line 5c by the Credit Factor of your resident

W2-G.

municipality. See the Tax Table on Pages 7 and 8 of these

instructions

for

the

Credit

Factor

for

your

resident

Section B – Tax Calculation:

municipality.

If you have non W-2 income to report or owe tax to a RITA

–

Line 7a

Tax Withheld for Resident Municipality: Enter the

municipalit y other than your resident municipality,

amount of tax withheld by your employer for your resident

complete Schedules J and/or K before

you complete

municipality (do not include any school district tax).

For wages

Section B.

earned outside the resident municipality, Line 7a s h o u l d n o t

exceed the product of wages times the resident municipality

Section B, Lines 1 through 9 do not apply to taxpayers who

tax rate, minus the tentative credit as calculated on Line 5b.

were not RITA residents at any time during the tax year,

( If Line 7a does exceed this amount, complete Form 10A to apply for a

and who are completing Schedules J and/or K.

refund or credit.)

Instructions For Form 37 - The Regional Income Tax Agency (Rita) Page 3

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