Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 15

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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.
POWELL:
RICHMOND HEIGHTS:
Quarterly payments of estimated tax must
Quarterly payments of estimated tax must
be made if the anticipated amount is over
be made if the anticipated amount is over
$50.00.
$100.00.
A net operating loss may not be carried
Lottery/Gambling income is taxable – no
forward (Section J). A net loss may be used
minimum.
to offset taxable income in Powell only if the
business is conducted in Powell or in a non-
RICHWOOD:
taxing municipality.
Quarterly payments of estimated tax must
Rent is taxable – no minimum.
be made regardless of the anticipated
amount owed.
POWHATAN POINT:
A net operating loss may not be carried
Quarterly payments of estimated tax are not
forward (Section J).
required.
Rent is taxable – no minimum.
RIDGEWAY:
Individuals under 18 years of age are not
Quarterly payments of estimated tax must
exempt from paying municipal income tax.
be made regardless of the anticipated
amount owed.
REMINDERVILLE:
RIVERSIDE:
Lottery/Gambling income is taxable – no
Quarterly payments of estimated tax must
minimum.
be made regardless of the anticipated
amount owed.
REYNOLDSBURG:
A net operating loss may be carried forward
Quarterly payments of estimated tax must
(Section J) for 3 yrs
be made if the anticipated amount is over
$100.00.
Rent is taxable – no minimum.
A net operating loss may not be carried
Individuals under 18 years of age are not
forward (Section J).
exempt from paying municipal income tax.
Rent is taxable – no minimum.
Lottery/Gambling income is taxable – no
minimum for residents and non-residents.
Income
of
the
mentally
retarded
or
developmentally disabled while working in a
government funded workshop for less than
SABINA:
minimum wage is not taxable. An exemption
Quarterly payments of estimated tax must
certificate must be filed.
be made regardless of the anticipated
3903 Moving expenses are not allowed.
amount owed.
Lottery/Gambling income is taxable – no
minimum
REV 6-28-2007
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