Instructions For Form 37 - Rita Individual Income Tax Return

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.

SAINT PARIS:

SHAWNEE HILLS:

•

Quarterly payments of estimated tax must

be made if the anticipated amount is over

be made regardless of the anticipated

$100.00.

amount owed.

•

Rent is taxable – no minimum.

A net operating loss may not be carried

•

forward (Section J).

Individuals under 18 years of age are not

•

exempt from paying municipal income tax.

Rent is taxable – no minimum.

•

Federal Form 2106 business expenses and

SALINEVILLE:

Federal Form 3903 moving expenses are

•

not allowed.

Quarterly payments of estimated tax must

be made regardless of the anticipated

amount owed.

SHEFFIELD LAKE:

•

Rent is taxable provided their total gross

Quarterly payments of estimated tax must

rental is in excess of $200.

be made regardless of the anticipated

amount owed.

•

SANDUSKY:

A net operating loss may not be carried

•

forward (Section J).

Quarterly payments of estimated tax must

•

be made if the anticipated amount is at least

Rent is taxable – no minimum.

•

$40.00.

Individuals under 16 years of age are

•

A net operating loss may not be carried

exempt from paying municipal income tax.

•

forward (Section J).

Lottery/Gambling income is taxable – no

•

Lottery/Gambling income is taxable – no

minimum.

minimum for residents and non-residents.

SHERWOOD:

•

SEVEN HILLS:

Quarterly payments of estimated tax must

•

Lottery/Gambling income is taxable provided

be made regardless of the anticipated

their total gross winnings is in excess of

amount owed.

•

$50,000.

The first $10,000 of any salaries, wages,

commissions

and

other

compensation

SHAKER HEIGHTS:

earned by any natural person sixty-five (65)

•

years of age and over is exempt.

Quarterly payments of estimated tax must

•

be made if the anticipated amount is over

Lottery/Gambling income is taxable – no

$50.00.

minimum.

•

Lottery/Gambling income is taxable provided

their total gross winnings is in excess of

SILVER LAKE:

•

$600.

Quarterly payments of estimated tax must

be made if the anticipated amount is over

$100.00.

•

Rent is taxable – no minimum

•

Lottery/Gambling income is taxable – no

minimum.

REV 6-28-2007

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Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 16

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