Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 11

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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.
LAKEMORE:
MACEDONIA:
Quarterly payments of estimated tax must
Quarterly payments of estimated tax must
be made regardless of the anticipated
be made regardless of the anticipated
amount owed.
amount owed.
A net operating loss may not be carried
2106 expenses are limited to the amount
forward (Section J).
deductible for federal tax purposes.
Rent is taxable – no minimum.
Lottery/Gambling income is taxable – no
minimum
LITHOPOLIS:
Amounts of less than $2.00 will not be
collected or refunded
Quarterly payments of estimated tax must
be made regardless of the anticipated
amount owed.
A net operating loss may not be carried
forward (Section J).
MAINEVILLE:
Rent is taxable – no minimum.
Quarterly payments of estimated tax must
be made if the anticipated amount is over
Individuals under 18 years of age are not
$100.00.
exempt from paying municipal income tax.
Rent is taxable – no minimum
LOCKLAND:
2106 expenses are limited to the amount
Quarterly payments of estimated tax must
deductible for federal tax purposes.
be made regardless of the anticipated
amount owed.
Lottery/Gambling income is taxable – no
minimum for residents and non-residents.
Rent is taxable – no minimum.
Individuals under 18 years of age are not
MAPLE HEIGHTS:
exempt from paying municipal income tax.
Lottery/Gambling income is taxable – no
Any LOCKLAND taxpayer who is 65 yrs. of
minimum
age or older on December 21 of the taxable
year and has gross taxable income of
A net operating loss may be carried forward
$1,200.00 or less is exempt. An exemption
(Section J) for 1 yrs
certificate must be filed.
Lottery/Gambling income is taxable – no
MARTINS FERRY:
minimum
Quarterly payments of estimated tax must
be made if the anticipated amount is over
LYNDHURST:
$60.00.
Lottery/Gambling income is taxable provided
Rent is taxable – no minimum
their total gross winnings is in excess of
Lottery/Gambling income is taxable – no
$5, 000,000.
minimum
REV 6-28-2007
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