Instructions For Form 37 - Rita Individual Income Tax Return - State Of Ohio Page 8

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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.
CIRCLEVILLE:
ELYRIA:
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
$100.00.
$100.00.
A net operating loss may not be carried
forward (Section J)
FAIRPORT HARBOR:
Rent is taxable – no minimum
Quarterly payments of estimated tax must
be made regardless of the anticipated
Lottery/Gambling income is taxable – no
amount owed.
minimum (losses are not deductible).
Rent is taxable provided their total gross
rental is in excess of $125 per month.
CLAYTON:
Lottery/Gambling income is taxable – no
Quarterly payments of estimated tax must
minimum
be made regardless of the anticipated
amount owed.
FAIRVIEW PARK:
CORWIN:
Lottery/Gambling income is taxable provided
their total gross winnings is in excess of
Quarterly payments of estimated tax must
$1000.
be made regardless of the anticipated
amount owed.
FORT JENNINGS:
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
Rent is taxable – no minimum
$100.00.
Lottery/Gambling income is taxable – no
minimum
FREMONT:
Quarterly payments of estimated tax must
EAST CLEVELAND:
be made if the anticipated amount is over
Lottery/Gambling income is taxable – no
$100.00.
minimum
A net operating loss may not be carried
forward (Section J)
EAST PALESTINE:
Rent is taxable – no minimum
Quarterly payments of estimated tax must
Individuals under 18 years of age are not
be made regardless of the anticipated
exempt from paying municipal income tax.
amount owed.
2106 expenses are limited to the amount
A net operating loss may not be carried
deductible for federal tax purposes and 3903
forward (Section J)
expenses are not allowed.
Rent is taxable provided their total gross
Lottery/Gambling income is taxable – no
rental is in excess of $300 per month.
minimum for residents and non-residents.
Lottery/Gambling income is taxable – no
minimum
REV 6-28-2007
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