Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 20

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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.
YELLOW SPRINGS:
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).
Rent is taxable – no minimum.
Individuals under 16 years of age are
exempt from paying municipal income tax
Individuals under 18 years of age who are
newspaper carriers under are exempt from
paying municipal income tax
Lottery/Gambling income is taxable – no
minimum.
YOUNGSTOWN:
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 $100.
Individuals under 18 years of age are not
exempt from paying municipal income tax.
REV 6-28-2007
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