DRAFT
Do not file draft forms. Although we do not expect this draft to change
significantly before we publish the final version, we will not post the final
version until after year-end.
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DRAFT
Do not file draft forms. Although we do not expect this draft to change
significantly before we publish the final version, we will not post the final
version until after year-end.
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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, 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 WinningDRAFTMunicipality (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 than
Worksheet.
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
17 If Line 15 is GREATER than 12, subtract Line 12 from Line 15 and enter
hand corner DRAFTOVERPAYMENT. 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. From 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.
DRAFT
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
5. 1-6 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-. DRAFT
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 total
26d 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 by ENTER EACH SCHEDULE P ADD ROW 5 TOTA L
4. Line 1 to calculate the income eligible for LINE 4 TOTAL ON BELOW TO
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. DRAFT
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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