Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 12

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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.
MAYFIELD HEIGHTS:
CITY OF MILFORD:
Quarterly payments of estimated tax must
Quarterly payments of estimated tax must
be made if the anticipated amount is over
be made regardless of the anticipated
$50.00.
amount owed.
Rent is taxable – no minimum.
MAYFIELD VILLAGE:
Individuals under 18 years of age are not
Lottery/Gambling income is taxable – no
exempt from paying municipal income tax.
minimum
2106 expenses are limited to the amount
deductible for federal tax purposes.
MECHANICSBURG:
Lottery/Gambling income is taxable – no
Quarterly payments of estimated tax must
minimum
be made if the anticipated amount is over
MILFORD CENTER:
$100.00.
Quarterly payments of estimated tax must
A net operating loss may not be carried
be made regardless of the anticipated
forward (Section J).
amount owed.
Rent is taxable – no minimum.
Rent is taxable – no minimum.
2106 expenses are limited to the amount
Individuals who are students and under 19
deductible for federal tax purposes.
years of age are exempt from paying
municipal income tax.
Lottery/Gambling income is taxable – no
minimum
The first $1,000.00 income earned of the
mentally
retarded
or
developmentally
disabled while working in a government-
MIDDLEBURG HEIGHTS:
funded workshop for less than minimum
Quarterly payments of estimated tax must
wage is exempt.
be made if the anticipated amount is over
$50.00.
Lottery/Gambling income is taxable – no
minimum.
Lottery/Gambling income is taxable provided
their total gross winnings is in excess of
MINERVA PARK:
$100,000 for residents and non-residents if
purchased in the city.
Quarterly payments of estimated tax must
be made regardless of the anticipated
amount owed.
MILAN:
Quarterly payments of estimated tax must
be made regardless of the anticipated
amount owed.
Rent is taxable provided their total gross
rental is in excess of $500 per month.
Lottery/Gambling income is taxable – no
minimum for residents and non-residents.
REV 6-28-2007
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