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.

ARLINGTON HEIGHTS:

BAY VILLAGE:

•

Quarterly payments of estimated tax must

be made regardless of the anticipated

be made if the anticipated amount is over

amount owed.

$100.00.

•

Rent is taxable provided their total gross

2106 expenses are limited to the amount

rental is in excess of $100.

deductible for federal tax purposes and 3903

•

expenses are not allowed.

Lottery/Gambling income is taxable – no

minimum

BEACHWOOD:

•

ASHVILLE:

Quarterly payments of estimated tax must

•

be made regardless of the anticipated

Quarterly payments of estimated tax must

amount owed.

be made regardless of the anticipated

•

amount owed.

Lottery/Gambling income is taxable provided

•

their total gross winnings is in excess of

Individuals who are students and under 21

$100,000.

years of age having a minimum enrollment

of 12 hrs each semester (fall & spring) or

each quarter (fall, winter, spring) are exempt

BEDFORD HEIGHTS:

•

from paying municipal income tax.

Quarterly payments of estimated tax must

•

Amounts of less than $5.00 will not be

be made if the anticipated amount is over

collected or refunded

$100.00.

•

Rent is taxable provided their total gross

rental is in excess of $125 per month.

AURORA:

•

Quarterly payments of estimated tax must

Lottery/Gambling income is taxable – no

be made if the anticipated amount is over

minimum (losses are not deductible)

$50.00.

BEREA:

•

AVON:

Quarterly payments of estimated tax must

•

Lottery/Gambling income is taxable provided

be made if the anticipated amount is over

their total gross winnings are in excess of

$50.00.

•

$4,000,000.

Lottery/Gambling income is taxable provided

their total gross winnings is in excess of

AVON LAKE:

$100,000 for residents and non-residents.

•

Quarterly payments of estimated tax must

be made if the anticipated amount is at least

BETTSVILLE:

•

$40.00.

Quarterly payments of estimated tax must

•

Rent is taxable provided their total gross

be made regardless of the anticipated

rental is in excess of $125 per month.

amount owed.

•

Individuals under 16 years of age are

Rent is taxable provided their total gross

exempt from paying municipal income tax.

rental is in excess of $150 per month.

•

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 6

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