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                                                                                                                                Regional Income Tax Agency                                                                                                 800.860.7482
 Form                                                                                                                                                                                                                                                      TDD: 440.526.5332  
                                                                                                                                RITA Individual Income Tax Return                                                                                          ritaohio.com 
                                                                                                                                Do not use staples, tape or glue                     2023 
37
  Your social security number                                                                                                                                            Spouse’s social security number                          Filing Status: 
                                                                                                                                                                                                                                       Single or Married Filing Separately 
  Your first name and middle initial                                                                                                                                     Last name                                                    Joint          
                                                                                                                                                                                                                                  If you have an EXTENSION check here and attach a 
  If a joint return, spouse's first name and middle initial                                                                                                              Last name                                                copy:          EXTENSION 
                                                                                                                                                                                                                                       If this is an AMENDED return, check here: 
  CURRENT MAILING address (number and street)                                                                                                                                                                Apt #                     In the space provided below, state why you are filing an 
                                                                                                                                                                                                                                       AMENDED return.  Attach an explanation if you require  
   City, state, and ZIP code                                                                                                                                                                                                           additional space.  

  Daytime phone number                                                                                                                                                    Evening phone number    
                                                                                                                                                                                                                                  Residency Status in RITA Municipalities: 
                                                                                                                                                                                                                                         Full-Year         Part-Year            Non-Resident 
City/Village/Township of Residence - Required 
In the boxes below, indicate the physical location of your residence(s) for all of 2023 and up to and including the date you file this return. This may be 
different from your mailing address.  In addition, if you moved during 2023, list the effective date of the move into the city/village/
township,                                                   and enter the                                                                city/village/township and address in the appropriate boxes.     Why?  Mailing address does not always correspond to the city/
village/township in which you live.   This required information determines the appropriate taxing jurisdiction for municipal income tax purposes.  If you 
moved more than once, supply the additional information on a separate sheet.  

Effective Date                                                                                                                  City/ Village/ Township                      Address 
      1/1/2023

Section A 
List all income from W-2  wages and W-2G winnings reported in 2023 and the amount of local/city tax withheld while living in a  RITA municipality. In 
general, unless you moved into or out of a RITA municipality during the year, your taxable wages cannot be less than Medicare wages (Box 5 of your 
W-2). List all tax withheld for your resident municipality in Column 3                                                                                                                 ONLY (even if you worked in the municipality where you lived). In Column 4, 
indicate the name of the municipality in which you physically worked. This may be different from                                                                                                                    the employer’s address shown on the        W-2. If you 
did not work in a city or village enter “None” in Column 4. DO NOT ENTER SCHOOL DISTRICT TAX IN COLUMNS 2 or 3. 
                                                                                                                            Column 1               Column 2           Column 3         Column 4              Column 5                           Column 6
                                                                                                                            W-2/W-2 G            Local/City Tax   Local/City Tax     Workplace/          Resident                    Dates Wages                         Date 
                                                                                                                            Income                 Withheld for     Withheld for     Winning             Municipality                Were Earned                    of winnings 
                                                                                                                            (see instructions      Workplace/         Resident     Municipality          (City or village 
                                                                                                                            for qualifying         Winning          Municipality     (City or village    where you lived)    From Date          Thru Date              Date Won 
                                                                                                                                wages)             Municipality                    where you worked)                         MM/DD/YY         MM/DD/YY              MM/DD/YY

      Forms 

                              and Check or Money Order Here                                 Do not use staples, tape or glue

      Paperclip Local/City copy of W-2/W-2G                                                                                                                                        For Full or Part Year     Residents    in RITA Municipalities           -   Enter   Section A,      
                                                                                                                                                                                   Column   1 Total onto Page   2, Line   1a; enter  Column   2 Total     onto Page    2, Line    4a; and 
                                                                                                                                                                                   enter Column   3 Total    onto Page   2, Line 7a. For Non-Residents         required   to file on 
                                                                                                                                         0                      0                0
Totals                                                                                                                                                                             workplace wages  –    Go to Page 3, Schedule K, Line 34 to calculate tax due.
                                                                                                                            Tax balances are due       by   April  51 , 202 .4   Submitting an incomplete form could  subject    you to   penalty and     interest  if a tax       
      !                                                                                                                     balance   is due.   If you want RITA to calculate your taxes, please  use    the online eFile system at ritaohio.com.    It is easy     to use,        
Caution                                                                                                                     secure and     w ill calculate your taxes immediately.
Under penalties of perjury, I declare that I have examined this return, and to the best of my know ledge and belief, it is true, correct, and accurately 
lists all amounts and sources of municipal taxable income I received during the tax year.

Your Signature                                                                                                                                                              Date                         Preparer's Name (Please Print)                              Date

Spouse's Signature if a joint return                                                                                                                                        Date                         Preparer's Signature                                      ID Number
May RITA discuss this return with the preparer shown above?       Yes                                                                                                                                           No     Preparer Phone #:  ______________________
      Filing is mandatory for most residents: see “Filing Requirements” on page 1 of the Instructions for Form 37 exemptions.

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Form 37 (2023) Page 2
Section B
For NON 1 a Total W-2/W-2G income from Page 1, Section A, Column 1. 1a
W-2/ b Total self-employment, rental, partnership, and (if applicable)
Schedule S-Corp. income as well as any other taxable income from Page
income 3, Schedule J, Line 29, Column 7. If less than zero, enter -0-. 1b
see Pages
3-5 before 2 Total taxable income. Add Lines 1a and 1b. 2
starting 3 Multiply Line 2 by the tax rate of your resident municipality from the tax table.
Section B.
Enter the tax rate of your resident municipality here: 3
4 a Tax withheld for all municipalities other than your municipality of residence
Withheld from Page 1, Section A, Column 2. Do not enter estimated tax payments. 4a
taxes b Direct payments from Page 3, Schedule K, Line 37. Do not enter tax
shown on withheld from your wages and/or estimated tax payments on this line. 4b
your W-2
forms are 5 a Add Lines 4a and 4b. 5a
reported on b Total tentative credit from Credit Rate Worksheet, Column E located at the
either Line bottom of this page. Your resident municipality’s credit rate: _ 5b
4a or 7a.
c Enter the smaller of Line 5a or Line 5b. 5c
If your 6 Multiply Line 5c by the credit factor of your resident municipality from
resident the tax table. Your resident municipality’s credit factor: 6
city/village
has a Credit 7 a Tax withheld for your resident municipality from Page 1, Section A,
Rate of 0%; Column 3. Do not enter estimated tax payments (see instructions). 7a
enter -0- on b Tax paid by your partnership/S-Corp./trust to YOUR RESIDENT municipality(from Worksheet R) 7b
Line 5b, 5c
and Line 6 8 Total credits allowable. (Add Lines 6, 7a, and 7b.) 8
and go to
Line 7a. You 9 Subtract Line 8 from Line 3. 9
do not need 10 Tax on non-withheld wages from Page 3, Schedule K, Line 34. 10
to complete
the Credit 11 Tax on Schedule J Income from Page 3, Line 33, Column 7. 11
Rate 12 TAX DUE RITA BEFORE ESTIMATED PAYMENTS. Add Lines 9, 10 and 11. If less
Worksheet.
than zero, enter -0- and file Form 10A (see instructions). 12
Refunds: 13 2023 Estimated Tax Payments made to RITA. Do not enter tax
To avoid withheld from your W-2s. Only include payments made for the
delays in 2023 tax year. 13
processing
your refund, 14 Credit carried forward from 2022. 14
mail your
return to the 15 TOTAL CREDITS AND ESTIMATED PAYMENTS. Add Lines 13 and 14. 15
PO BOX
address 16 Balance Due. If Line 15 is less than Line 12, subtract Line 15 from Line
listed in the 12. If the amount is $10 or less, enter -0-. 16
lower right
hand corner 17 If Line 15 is GREATER than 12, subtract Line 12 from Line 15 and enter OVERPAYMENT. 17
of this page.
18 Amount you want credited to your 202 4estimated tax. 18
Refunds of
tax withheld 19 Amount to be refunded. You may not split an overpayment
from your between a refund and a credit. Amounts $10 or less will not be 19
wages must refunded. Allow 90 days for your refund.
be applied
for on Form 20 a Enter202 4estimated tax in full (see instructions). Estimates are
10A. due 4/15/24 , 6/15/2 ,49/15/2 and4 1/15/2 . 5 20a
Download b Enter first quarter estimate (1/4 of Line 20a). 20b
Form 10A at
ritaohio.com 21 Subtract Line 18 from Line 20b. 21
22 TOTAL DUEbyApril 15, 2024. Add Lines 16 and 21. 22
Estimated Taxes(Line 20a): If your estimated tax liability is $200 or more, you are required to make quarterly payments of
the anticipated tax due. If your estimated tax payments are not 90% of the tax due or not equal to or greater than your prior year s’total tax liability,
you may be subject to penalty and interest. You may use the amount on Line 12 as your estimate or use Workshee t 1 in the instructions to calculate
your estimate. Note: If Line 20a is left blank, RITA will calculate your estimate. Use Form 32 EST-EXT to pay 6/15/24, 9/15/2 4and 1/15/2 5estimates.

Credit Rate Worksheet (enter each wage separately): Mail your return with W-2s and
A B C D E a copy of your federal schedules to:
Wages/Income Credit Rate Maximum credit Workplace tax Tentative Credit With payment made payable to RITA:
earned outside of for resident municipality (multiply Column withheld/paid Enter lesser of
resident municipality from tax table A by Column B) Columns C or D Regional Income Tax Agency
PO Box 6600
Cleveland, OH 44101-2004
Without payment:
Regional Income Tax Agency
PO Box 94801
Cleveland, OH 44101-4801
Refund with an amount on Line 19:
Enter amount from WORKSHEET L, Row 17, Column 7 Regional Income Tax Agency
PO Box 89409
Total Tentative Credit: Enter on Section B, Line 5b, above. Cleveland, OH 44101-6409

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Page 3 Form 37 (2023 )
Note: Separate sub schedules for Schedule J have been provided for Partnership/S-Corp./Trust reporting.
Go to Schedule P if pass-through income/loss was earned in any NON RESIDENT, TAXING MUNICIPALITIES.
Go to Worksheet R if you are a RITA Municipality Resident and you need to calculate the tax paid by the partnership to your RITA RESIDENT MUNICIPALITY.
SUMMARY OF NON W-2 INCOME Note: Special Rules may apply for S-Corp. distributions.
SCHEDULE J (For Columns 3-6, Enter City/Village/Township Where Earned) See RITA Municipalities at ritaohio.com.
Please see Pages 5-6 of the
Instructions. COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7
RESIDENT NON-TAXING
Print the name of each MUNICIPALITY LOCATION LOCATION 3 LOCATION 4 LOCATION 5 LOCATION 6 TOTAL
location (city/
village/township) where 11 13 14 15 16
income/loss was earned in NON-TAXING
the appropriate boxes.
21 22 23 24 25 26
Income/Loss from Federal
23. SCHEDULE C Attached
Income/Loss from Federal 31 32 33 34 35 36
SCHEDULE E, Part I
24. Attached
Other Taxable Income/Loss 41 42 43 44 45 46
Attach Schedule(s) and/or
25. Form(s)
51 52 RESIDENTS of RITA MUNICIPALITIES ONLY:
Partnership/S-Corp./Trust GO TO SCHEDULE P for PASS-THROUGH income/loss from a non-resident
Income/Loss
26. romf SCHEDULE E Attached taxing municipality and enter the total from Schedule P, Column 7, Line 26d HERE.
61 62 63 64 65 66
CURRENT YEAR WORKPLACE
INCOME/LOSS
27. (Total Lines 23-26)
71
ENTER PRIOR YEAR LOSS CARRYFORWARD for your
PRIOR YEAR RESIDENT MUNICIPALITY HERE
28. LOSS CARRYFORWARD ( )
NET RESIDENT TAXABLE
INCOME FOR LINE 29; ADD COLUMN 7, LINES 26-28,
ENTER ON PAGE 2, SECTION B, Line 1b.
29. (Total Column 7, Lines 26-28)
ENTER WORKPLACE LOSS 73 74 75 76
Calculate tax due on WORKPLACE INCOME:
30. LESS WORKPLACE LOSS CARRYFORWARD CARRYFORWARD HERE. ( ) ( ) ( ) ( )

83 84 85 86
NET TAXABLE WORKPLACE INCOME
31. (Line 27 minus Line 30)
FOR EACH RITA MUNICIPALITY LISTED IN FOR LINE 33 BELOW: ADD
COLUMNS 3-6 - ENTER THE TAX RATES. COLUMNS 3-6, ENTER ON
Note: If Line 31 is less than zero, do NOT PAGE 2, SECTION B,
32. enter tax rate. LINE 11.
MUNICIPAL TAX DUE (each RITA
MUNICIPALITY)
Note: If amounts in Columns 3-6 are $10
or less, enter -0-. Do NOT include NON-
33. RITA Municipalities.
Note: If you are a resident of a RITA municipality – please go to Page 4 for WORKSHEET L to allocate income/loss and calculate potential credit for your
resident municipality.
SCHEDULE K To complete Schedule K, see page 5 of the instructions. If additional space is needed, use a separate sheet.
34. W-2 WAGES EARNED IN A RITA MUNICIPALITY OTHER THAN YOUR RESIDENCE MUNICIPALITY FROM WHICH
NO MUNICIPAL INCOME TAX WAS WITHHELD BY EMPLOYER. Complete lines below.
Tax Rate
Wages Municipality (see instructions) Tax Due

Add Tax Due Column, enter total here AND on Page 2, Section B, Line 10. 34. ______________
35. W-2 WAGES EARNED IN A NON-RITA TAXING MUNICIPALITY FROM WHICH NO MUNICIPAL INCOME TAX
WAS WITHHELD BY EMPLOYER. ONLY USE THIS SECTION IF YOU HAVE FILED AND PAID THE TAX DUE TO
YOUR WORKPLACE MUNICIPALITY. PROOF OF PAYMENT MAY BE REQUIRED. Complete lines below.
Tax Rate
Wages Municipality (see instructions) Tax Due

Add Tax Due Column, enter total here. 35. ______________
ENTER the amount from WORKSHEET L, Row 14, Column 7. 36. ______________
Add Lines 34-36. Enter total on Page 2, Section B, Line 4b. 37. ______________

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Form 37 (2023 ) Page 4
WORKSHEET L RITA RESIDENTS ONLY Use this to allocate income/loss and calculate potential credit for resident municipality.
INCOME/LOSS ALLOCATION
Print the name of each location COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7
(city/village/township) RESIDENT NON-TAXING LOCATION 3 LOCATION 4 LOCATION 5 LOCATION 6 TOTAL
listed from SCHEDULE J, MUNICIPALITY LOCATION
COLUMNS 1-6
Please see Pages 5-6 of the
Instructions. NON-TAXING
Enter CURRENT YEAR
W. WORKPLACE INCOME from
SCHEDULE J, Line 27.
Enter CURRENT YEAR, NON-
RESIDENT PASS THROUGH
INCOME from SCHEDULE P. For
Column 2 - enter GAIN from
P. Schedule P, Line 5, COLUMN 7.
For Columns 3-6, enter GAIN from
Schedule P, Line 4 or LOSS from
Schedule P, Line 26d.
NET TAXABLE WORKPLACE
INCOME - Current Year Workplace
T. Income/Loss AND Non-Resident Pass-
Through Income (ADD Rows W and P).
1. Columns 1-6: If ROW T is again,
enter in each column and total across.
2. Columns 1-6: If ROW T is aloss,
enter in each column and total across.
3. PRIOR YEAR LOSS CARRY FORWARD
From SCHEDULE J, Line 28.

4. TOTAL LOSSES (ADD Rows 2 and 3).
Compute GAIN Percentage: Divide
each amount in Row 1, Columns 1-6
5. by the total in Row 1, Column 7 and % % % % % %
enter the percentage.
Allocate Total Loss by GAIN
6. Percentage: Multiply the total loss
from Row 4, Column 7 by the
percentage(s) in Row 5.
Subtract Row 6 from Row 1. Note: If Pass-
Through Income included in ROW 7,
7. Column 1, GO TO WORKSHEET R. If less
than zero, enter -0-.
Enter NET TAXABLE WORKPLACE INCOME
8. from Schedule J, Line 31. This amount cannot be
less than zero.
9. Add the amount in Row P to the amount in Row 8
and enter total. If amount is less than zero, enter -0-.

10. Enter the lesser of Row 7 or Row 9.

If Row 8 multiplied by the workplace tax rate is $10 or
11. less, divide Row W by Row T and then multiply the
result by Row 10. Otherwise, enter -0-.
12. Subtract Row 11 from Row 10. If amount is less than
zero, enter -0-. Enter amount from
Row 14, Col 7 below
13. For Columns 3-6, enter tax rate for workplace Rows 13- on Page 3,
14:
municipality listed. Calculate Schedule K, Line 36
the tax
14. Multiply Row 12 by Row 13. due on
Non-W2
workplace
income
15. If amount on Row 14 is greater than zero, enter the
amount from Row 12. Rows 16-
17: Get
Enter amount from
16. municipality. Multiply Row 15 by the Credit Rate of the resident credit f or Row 17, Col 7 below
the tax
paid in on Page 2, Credit
The resident municipality's credit rate: ________ Row 14, Rate Worksheet
Column 7
17. Enter the lesser of Row 14 or Row 16 above.

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Page 5                                                                                                                                                                           Form 37 (2023) 
Note: For RESIDENTS of RITA MUNICIPALITIES ONLY, separate sub schedules for Schedule J have been provided for Partnership/S-Corp./Trust reporting. 
    USE Schedule P if pass-through income/loss was earned in any NON RESIDENT, TAXING MUNICIPALITIES. 
    USE Worksheet R if you are a RITA Municipality Resident and you need to calculate the tax paid by the partnership to your RITA RESIDENT MUNICIPALITY. 
                                                   FOR RITA RESIDENTS ONLY 
              SCHEDULE P                           PASS-THROUGH INCOME/LOSS for TAXING MUNICIPALITIES OTHER THAN YOUR                    Note: Special Rules may apply for S-Corp. distributions. 
                                                   RITA RESIDENT MUNICIPALITY                                                            See RITA Municipalities at ritaohio.com.
Print the name of each location                                                               COLUMN 3             COLUMN 4              COLUMN 5               COLUMN 6           COLUMN 7
(city/village/township) NON-RESIDENT,              COMPLETE THE                               LOCATION 3           LOCATION 4            LOCATION 5          LOCATION 6            TOTAL 
TAXING MUNICIPALITIES ONLY where                   ENTIRE 
income/loss was earned in the                      SCHEDULE P                              17                   18                    19                  20
appropriate boxes.                                 BEFORE 
Please see Pages 5-6 of the                        ENTERING THE 
Instructions.                                      TOTALS ON 
                                                   SCHEDULE J AND                          27                   28                    29                  30
26a PARTNERSHIP INCOME/LOSS from                   WORKSHEET L. 
    Federal SCHEDULE E Attached
                                                                                           37                   38                    39                  40
26b S-CORP INCOME/LOSS from Federal 
    SCHEDULE E Attached
                                                                                           47                   48                    49                  50
26c TRUST INCOME/LOSS from Federal 
    SCHEDULE E Attached
                                                                                           57                   58                    59                  60                     80
    Add  Lines  26a-26c  down.       For  each 
26d total  in Columns  3-6:  If  amount  is  a    
    loss,  enter  on  Worksheet  L,  Row  P.    If 
    amount is a gain, proceed to Line 1 below.  
1.  FOR EACH MUNICIPALITY LISTED IN                                                                                                                                              ENTER TOTAL 
    COLUMNS 3-6 - ENTER THE TAX RATES.                                                                      %                  %                      %                  %         ABOVE IN 
                                                                                                                                                                                 COLUMN 7, LINE 26 
    If Line 26d is a GAIN, multiply Line 26d                                                                                                                                     ON SCHEDULE J. 
2.  by Line 1 to calculate potential tax due on 
    current year non-resident pass-through 
    income. 
                                                                                           67                   68                    69                  70
    Enter the tax paid by your Partnership/S-
3. Corp./Trust to each MUNICIPALITY on the 
    taxpayer's distributive share. 

    If Line 3 is less than Line 2, divide Line 3                ENTER EACH SCHEDULE P                                                                                            ADD ROW 5 TOTAL 
4.  by Line 1 to calculate the income eligible                  LINE 4 TOTAL ON                                                                                                    BELOW  TO 
    for credit. Otherwise, enter the amount from                WORKSHEET L, ROW P,                                                                                              COLUMN 2, ROW P 
    Line 26d.                                                         COLUMNS 3-6                                                                                                ON WORKSHEET L. 
5.  Subtract Line 4 from Line 26d.   ADD  total 
    across to Column 7.

                                                                                                                                                          Note:  Special Rules may apply for S-Corp. 
                                                   RITA RESIDENTS with PASS-THROUGH INCOME in YOUR RITA RESIDENT MUNICIPALITY                             distributions. 
           WORKSHEET R                             (Use this to calculate credit for tax paid by the entity to your RITA RESIDENT MUNICIPALITY)           See RITA Municipalities at ritaohio.com.
                                                                COLUMN 2
Use this worksheet to calculate the                             Compute GAIN 
allowed partnership payment made to              COLUMN 1       Percentage:                                                                                     Note: Pass-through 
your RITA RESIDENT MUNICIPALITY               FROM SCHEDULE     Divide each amount in Rows                                                                      income earned in your 
                                                 J, LINES 23-26 1-4 by Row 5, Column 1 and    COLUMN 3             COLUMN 4              COLUMN 5               RITA Resident 
                                              COLUMN 1 ONLY     enter the percentage                                                                            Municipality is separated 
    If GAIN in Schedule J, Line 23                                                                                                                              in its own schedule to 
                                                                                                                                                                prevent you from 
1.  ENTER HERE                                                                       %                                                                          calculating workplace tax 
    If GAIN in Schedule J, Line 24                                                                                                                              on this income in 
                                                                                                                                                                Schedule J.  Take the 
2.  ENTER HERE                                                                       %                                                                          lesser of the calculation 
    If GAIN in Schedule J, Line 25                                                                                                                              on Worksheet R (Column 
                                                                                                                                                                3) compared to the actual
3.  ENTER HERE                                                                       %                                                                          partnership payments 
    If GAIN in Schedule J, Line 26                                                                                                                              (Column 4) and enter 
4.  ENTER HERE                                                                       %                                                                          directly on Page 2, Line
                                                                                                                                                                7b. 
    ADD ROWS 1-4. TOTAL GAINS 
5.  RESIDENT MUNICIPALITY                                                                                          Enter BELOW        ENTER the lesser of 
                                                                                                                Partnership Payments  Column 3, Row 7 OR 
                                                                                           Multiply Row  7,     made to your RITA     Column 4,  Row 7 
6.  Enter from Worksheet L, Row 7,                                                         Column 1 by Tax Rate Resident Municipality BELOW AND ON 
    Column 1 ONLY (total gain offset                            Enter Tax Rate for            for Resident      on the taxpayer's     Page 2, LINE 7b.
    by allocated loss)                                          Resident Municipality         Municipality      distributive share. 
                                                                                                                100
    Multiply Row 6, Column 1 above by 
7.  the Gain Percentage from Row 4, 
    Column 2.

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