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.
|
| RITA’s instructions for filing are designed to cover the process of filling out the paper form by following a prescriptive, detailed model. These instructions are, by necessity, more detailed because they must accommodate taxpayers needing to file with more than one municipality on the same form. RITA’s MyAccount and FastFile each provide a simple question and answer approach to step you through filing your return electronically. Visit ritaohio.com and file today. If you still prefer paper, but are uncomfortable completing the Form 37, please fill out the Municipal Income Tax Info Sheet and attach your tax documents. You can drop this in the mail OR at one of our drop boxes, and we will prepare your return for you. |
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When to File:
The Regional Income Tax Agency
File Form 37 by April 15, 2024. If you file after this date, you may
(RITA) be subject to penalties and interest.
For the most up to date list of municipalities that RITA collects for
Extensions of Time to File:
and their tax rates please visit ritaohio.com/TaxRatesTable. If you
do not have internet access you can contact our Customer Service It is not necessary to file a copy of your federal extension with
department for this information at 1.800.860.7482 ext. 5002. RITA by April 15, 2024. If you have requested or received an
extension to file your federal income tax return, your municipal
Instructions for Form 37 income tax return is automatically extended as well. However,
These instructions are only guidelines. The applicable you must provide a copy of the federal extension with your tax year
municipal ordinances and rules and regulations take 2023 Form 37 on or before October 15, 2024. If you have not
requested or received a federal extension you may receive an
precedence. extension for the filing of your RITA municipal income tax return by
General Information: completing Form 32 EST-EXT Estimated Income Tax and/or
Extension of Time to File which is due on or before April 15, 2024.
Online: Access the RITA website at ritaohio.com to Form 32 EST-EXT is available at ritaohio.com. An extension to file
FastFile or eFile your return online free of charge, research is not an extension to pay - the tax you owe is still due by April
frequently asked questions, download forms. 15, 2024. Pay online using FastPay or My Account or remit with
Form 32 EST-EXT to pay your tax balance due.
Mail: Returns filed by mail must be postmarked no later
Extensions of time to file have no effect on the due dates of the
than April 15, 2024. See Required Documentation on Page 2 of
2024 estimated taxes. If you file on an extension, your first 2024
these instructions for the documents that must be included with the
estimated tax payment is still due April 15, 2024. If you file on an
return.
extension and you expect to owe more than $200 in estimated taxes
for 2024, remit your 2024 first quarter estimated payment with Form
Phone: For tax assistance, contact our offices toll free 32 EST-EXT by April 15, 2024.
at 1.800.860.7482 or f or TDD: 440.526.5332, Monday-Friday
8am to 5pm. Using our automated system 24 hours a day, you can Refund or Credit:
verify the amount of estimated tax payments and credits on your Indicate whether you want an overpayment of your 2023 tax to be
account or make a payment by calling 1.800.860.7482. Please visit credited towards your 2024 estimate or refunded to you by entering
ritaohio.com for extended phone hours as the tax filing season the appropriate amount in Section B on Line 18 for a credit or Line
approaches. 19 for a refund. If you are requesting a refund for:
Please visit ritaohio.com for available locations, hours and • Overpayment of Estimated Tax Payments: complete Form 37.
special announcements. • Excess Payroll Withholding Tax (including tax
withheld for a person under 18 years of age): complete
Payments: To avoid processing delays pay online using our Form 10A. Obtain Form 10A at ritaohio.com .
electronic tools available at ritaohio.com: Log into My Account
24/7 to make payments and check account balances. Make a one- NOTE: State Law mandates that amounts $10.00 or less
time payment without creating an account using FastPay. Or pay will not be refunded. Refunds received from your work
by phone with 24/7 self-service options at 800.860.7482. municipality may affect the tax due to your resident municipality.
DRAFTDeceased Taxpayer:
RITA Municipalities:
RITA member municipalities may have specific instructions or If a taxpayer died before filing a return for 2023, the taxpayer’s
requirements for filing returns, reporting income and/or making spouse or personal representative may have to file a return for that
estimated payments. Go to ritaohio.com and click on the RITA taxpayer. The person who files the return must enter the word
Municipalities link. Next, select the applicable municipality. Use “Deceased,” the deceased taxpayer’s name, and the date of death in
this resource for specific items that may apply to a RITA the applicable (primary or spouse) name box on the top of the return.
municipality. If this information is not provided, it may delay the processing of the
return.
Filing Requirements:
Penalty and Interest:
If you were a resident of a RITA municipality during any part of
In accordance with s t at e l aw and municipal ordinances,
the year, you must either file a Form 37 return with RITA or, if eligible,
penalty and interest will be imposed for failure to file a return and
a Declaration of Exemption. An Exemption form may be filed
electronically or downloaded at ritaohio.com. A non-resident must to pay taxes, including estimated taxes for the current tax year.
file Form 37 if the non-resident conducted business in a RITA See the instructions for Line 20a for the minimum estimated tax
requirements. If your estimated payments are not equal to, or greater
municipality or earned wages in a RITA municipality and municipal
than, your prior year’s total tax liability or 90% of your current
income tax was not withheld, or was not properly withheld, from
those wages. “Conducting business” means the non-resident earned year’s total tax liability, you will be subject to penalty and interest
self-employment, farm or rental income in a RITA municipality. charges.
You may owe municipal income tax to both the municipality where Name(s), Address and Social Security Number(s):
you lived (your resident municipality) and to the municipality where Print your name(s), address and social security number(s) within the
you worked or conducted business (your work municipality). If you boxes provided.
are a resident of a RITA municipality or a non-resident that
conducted business in a RITA municipality, an annual return is Amended Returns:
required whether or not you have tax due. If you are a resident of If you are filing an amended return, check the appropriate box on the
a RITA municipality and you had no taxable income, file an top of page one of the return. State why you are filing an amended
exemption electronically using FastFile or MyAccount at return in the space provided or attach documentation to the Form 37.
ritaohio.com.
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Residency Status in RITA Municipalities: • Fellowships, grants or stipends paid to a graduate or
Please select the box that best applies to your specific situation: undergraduate are taxable in the full amount except that amounts
allocated in writing for tuition, books and laboratory fees shall be
• Full-Year: Check this box if you lived in one or more RITA excluded.
municipalities for all of 2023. • Self-employment, farm income and a partner’s share of
• Part-Year: Check this box if you lived in a RITA municipality a partnership’s income.
for part of 2023. • Rents and lottery/gambling winnings .
• Non-Resident: Check this box if you did NOT live in a RITA • Employer provided supplemental unemployment benefits
municipality for any part of 2023. (sub pay).
City/Village/Township of Residence: • Income from grazing, oil and gas rights.
Please complete the City/Village/Township of Residence section • Stock options and nonqualified deferred compensation plans
on Page 1 of Form 37 for the physical location of your residence, to the extent they are taxable as provided by ordinance. See Stock
including address, municipality or township, state and zip code for Options and Non-Qualified Deferred Comp list at ritaohio.com
the entire tax year through the date you file this return. If you for exceptions .
moved during that time period, provide the effective date of
each move and the corresponding address, municipality or • See Individual FAQs-Taxable/Nontaxable Income list at ritaohio.com
township, state and zip code in the boxes provided. for more information on taxable income.
In order to properly calculate your tax, the city/village/township is Warning: T axa bl e Income is subject to verification by the
required to be provided . It is important that you list the physical IRS. Non-reporting or underreporting of income will result
location of your residence, not the municipality listed in your mailing in the imposition of penalty and interest as provided by local
address. For example, if you use Columbus as your mailing ordinance.
address, but you live in Grove City or Upper Arlington, list Grove
City or Upper Arlington, not Columbus. The same holds true if you Non-Taxable Income:
live in the Cleveland, Dayton or Cincinnati area, and use one of Income not taxed by municipalities includes: interest (1099-
those municipalities for your mailing address. INT), dividends (1099-DIV), Social Security, pensions,
If you moved out of a RITA municipality, with no intent to return c om pe ns a t i on pai d t o pr ec i nc t el ec t i o n
and will maintain your current mailing address as your address of o f f ic i a ls up to $1,000, workers compensation, public
record, enter your new physical location in the City/ assistance, state unemployment compensation, active service and
Village/Township box. reserve military pay, alimony receipts, and in most municipalities
income earned by individuals under 18 years of age. See the RITA
Required Documentation: Municipalities section at ritaohio.com for detailed municipality
information.
You must include copies of all W-2 form(s), th e fi rs t t wo
p ages of your IRS For m 1040, inc luding Federal Rounding to Whole Dollars:
Sc hedule 1, and an y 1099-NEC, 1099-MISC, K-1 forms, Rounding to whole dollars is permitted.
Federal Schedules C, E and F filed with your federal tax return.
If you are claiming a credit for taxes you paid directly to another Signature(s):
municipality (not through employer withholding), you must include Each taxpayer must sign the tax return. If you are filing a joint return,
a copy of that municipality’s completed DRAFTtax form as proof of both taxpayers must sign the tax return. If someone other than
payment of tax. RITA may request additional information in order the taxpayer prepares this tax return, the preparer must provide the
to verify your municipal income tax return. NOTE: Failure to information requested on the tax return.
include the proper verification of the amounts stated on the
return or to provide relevant documentation upon request Section A – Wage and Other W-2 Income:
may affect amounts of taxable income and/or allowable credit. NOTE: Section A should be used by residents (including part-
Taxable Income includes but is not limited to: year residents) of RITA municipalities. Non-residents who earned
wages in a RITA municipality from which their employer did not
• Qualifying wages include: Wages, salaries, commissions, withhold all or part of the RITA municipality tax due should also use
severance pay, self-employment wages reported on a W-2, Section A and complete Schedule K (Form 37), Line 34.
other compensation including fees, sick pay, bonuses and List your W-2 wages, W-2G winnings and the tax withheld in
tips whether or not your W-2 form shows this income as Columns 1-6 of Section A. Each W-2/W-2G must be listed in a
taxable for local tax purposes. Your contributions to retirement separate row. If you moved during the year or your municipality had a
plans, annuities, deferred compensation, 401(k) or mid-year tax rate change, allocate your income (and related
individual retirement accounts are taxable whether or not withholding) before and after each event. If you were a resident
your W-2 form shows this income as taxable for local of a RITA municipality for only part of the year, you may exclude
purposes. For most taxpayers, qualifying wages cannot be f r om S ec t i on A the income you earned while a non-resident,
less than Medicare wages (Box 5 of the W-2 form). For unless it was earned in a different RITA municipality to which there
taxpayers receiving income related to stock options, this will be tax due. Be sure to indicate the date(s) when the income was
income may be included in federal wages (Box 1) but not earned or the date(s) of winnings in Column 6.
in Medicare wages (Box 5), but is still considered
qualifying wages and must be included as taxable income. Column 1: Enter winnings reported to you on W-2G, or the
Qualifying Wages you earned from each of your employers.
• S-Corporation Distributive Share Income: Shareholder’s
distributive shares that do not represent wages are generally
not taxable and should not be reported on Form 37. Refer to
instructions for Schedule J (Line 26), Schedule P, and Worksheet R.
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Column 2: Enter the total amount of local/municipal income • Column A: List each separate W - 2/ W - 2G income
tax withheld from your wages/winnings for the municipality where earned outside your resident municipality (from Section A,
you worked or won. Do not include any school district taxes Column 1). NOTE: If a wage was not fully withheld at the tax
withheld from your wages. If you have received or applied for rate of the workplace municipality, or a portion of tax withheld from
a refund of any tax withheld from your wages you must your wages was refunded to you, your credit may be further limited.
reduce the amount of withholding you report in this column • Column B: List the Credit Rate for your resident municipality.
by the refund amount. The Credit Rate for your resident municipality can be found at
Column 3: Enter the residence tax your employer withheld ritaohio.com.
from your wages for the municipality where you lived, if any. Do • Column C: Multiply each separate W -2 or W -2 G income
not include any school district tax withheld from your wages. by your resident municipality’s Credit Rate from Column B.
These are the maximum amounts of tax paid to your work
Note for Columns 2 and 3: If you work out of state, you may be municipality for which your resident municipality gives you credit.
subject to local county income tax. Generally, no credit is given
for county income taxes paid. However, there are some • Column D: List the work municipality tax actually paid or
municipalities that may allow a credit for payment of out of state withheld.
county income taxes. Please see RITA Municipalities section at • Column E: Take the smaller of the two amounts from Column C
ritaohio.com for detailed municipality information. or D and enter the amount in Column E. If applicable, enter
nd
Column 4: Indicate the name of the municipality where you amount from Worksheet L, Row 17, Column 7 in the 2 last row.
physically worked, or won. This information may appear on Total Column E and place the total in Page 2, Section B, Line
5b.
your W-2/W-2G form(s).
Line 5c: Enter the lesser amount from Line 5a or 5b (enter the
Column 5: Indicate the name of the municipality where you lived. smaller amount).
Column 6: If your wages were not earned throughout the
entire calendar year, or you moved, indicate the from/through Line 6: Multiply Line 5c by the Credit Factor of your resident
dates in which the wages were earned. If you had lottery/gambling municipality. T he Credit Factor for your resident municipality
winnings, enter the date of winnings shown in Box 2 of your form can be found online at ritaohio.com.
W2-G. Line 7a – Tax Withheld for Resident Municipality: Enter the
amount of tax withheld by your employer for your resident
Section B – Tax Calculation: municipality, if any (do not include any school district tax). For wages
If you have non W-2 income to report or owe tax to a RITA earned outside the resident municipality, Line 7a s houl d not
municipality other than your resident municipality, exceed the product of those wages times the resident
complete Schedules J, K, and/or P before you complete Section municipality tax rate, minus the credit as calculated on
B. Section B, Lines 1 through 9 do not apply to taxpayers Line 6. (If Line 7a does exceed this amount, complete Form 10A to apply
who were not RITA residents at any time during the tax for a refund or credit.)
year, and who are completing Schedules J and/or K . Line 7b – Tax Paid by Partnerships/S-Corporations/Trusts to
Line 1a – Total W-2/W-2G Wages: Enter your total W-2 wages Your RESIDENT MUNICIPALITY: Use Worksheet R on page 5
and W-2G winnings from Section A, Column 1. of the Form 37 to calculate the allowable credit for tax paid by
Line 1b – Income from Schedule J: If you operate a business as the entity to your RITA Resident Municipality.
a sole proprietor, own rental property, operate a farm and/or you To receive credit for net profit taxes paid by partnerships, S-Corps or
are a partner in a partnership or shareholder in a Subchapter DRAFT Trusts, include a copy of p a ge 2 your Federal Schedule E, and
S-Corp., enter the total of your taxable income not reported on a list of municipalities paid.
a W-2 form from Schedule J, Line 29. If the amount on Schedule
J, Line 29 is negative, enter -0- on this line. See the S-Corp Line 8: Add Lines 6, 7a and 7b. Enter the results on Line 8.
Treatment list at ritaohio.com for detailed municipality Subchapter Line 9: Subtract Line 8 from Line 3. Enter the results on Line 9.
S-Corp. treatment. Line 10:Enter any tax due to a RITA municipality from Schedule K,
Line 3: Multiply Line 2 by the Tax Rate of your resident municipality. Line 34.
Tax Rates can be found online at ritaohio.com. Line 11:Enter any tax due to a RITA municipality from Schedule J,
Line 4a – Tax Withheld for Workplace Municipality: Enter the Line 33.
total tax withheld from Section A, Column 2. Do not include
withholding for your resident municipality or school district on this Line 12 – Total Tax Due RITA: Add Lines 9, 10 and 11. Enter the
results on Line 12. If Line 12 is less than zero, your employer
line . Do not include any amounts that are refunded to you. may have overwithheld tax on your W-2 form. To receive a
Line 4b – Direct Payments from Schedule K: Enter the amount refund for over withholding, a Form 10A must be completed in
from Schedule K, Line 37, if applicable. DO NOT LIST addition to your Individual Tax return, Form 37. When you file
ESTIMATED PAYMENTS FOR YOUR RESIDENT a Form 10A, the amount of tax withheld reported in Section A,
MUNICIPALITY ON LINE 4B. ESTIMATED PAYMENTS ARE Columns 2 or 3 of Form 37 must be reduced by the amount claimed
REPORTED ON LINE 13. on the refund request. You can obtain forms at ritaohio.com or by
If your resident city/village has a Credit Rate of 0%, enter -0- calling any one of the RITA offices. Before filing Form 10A, be
on Line 5b, 5c and Line 6 and go to Line 7a. You do not need sure the correct wage amount was used. In general,
to complete the Credit Rate Worksheet. municipal taxable wages are the greater of the Medicare
taxable wages (Box 5) or local taxable wages (Box 18) from
Line 5b – Credit Rate: Use the Credit Rate Worksheet on Page 2 the W-2 form.
of Form 37 or a separate sheet of paper to calculate your tentative Line 13 – Estimated Payments: Add your 2023 estimated tax
credit on Line 5b. payments and enter the sum on Line 13. Do not include
payments made in 2023 for a previous tax year.
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Line 14 – Credit from Prior Year: Enter any credit from the prior Line 20b – Estimated Taxes Due With Return: Enter the first
year. You can verify the amount of estimated tax payments and quarter 2024 estimate (1/4 of Line 20a) or full estimate (Line 20a).
credits on your account by logging into MyAccount at
ritaohio.com or using the automated system available 24 Payment: If you owe tax as shown on Line 22, pay online using
FastPay or My Account at ritaohio.com to avoid processing
hours a day by calling 440.526.0900 or 1.800.860.7482. delays. If you are not paying online please make check or money
Line 16 – Balance Due: If Line 15 is less than Line 12, subtract order for the amount due payable to RITA and attach the payment to
Line 15 from Line 12. Enter the difference on Line 16. If the the front of your return. A fee will be charged to your account for a
amount is $10.00 or less, enter -0-. THE BALANCE DUE MUST dishonored check or a check/electronic debit that is unable to be
BE PAID TO RITA WHEN YOU FILE THIS RETURN. processed. Additionally, you understand and agree that we may
ADDITIONALLY YOU MUST PAY AT LEAST 1/4 OF YOUR collect a returned item processing fee as allowed by State Law.
ESTIMATED 2024 TAX LIABILITY (SEE LINE 20). Schedule J Instructions:
Line 17 – Overpayments: If Line 15 is greater than Line 12, Use Schedule J to report net profits or net losses from the operation
subtract Line 12 from Line 15. Enter the difference on Line 17. of a business as a sole proprietor, rental property you own, or the
NOTE: LINE 17 MAY NOT BE SPLIT BETWEEN A CREDIT operation of a farm. Also use Schedule J if you have pass-through
income from a partnership, S-Corp. or trust in your RITA Resident
AND A REFUND. Municipality. If you are not a resident of a RITA municipality, do not
Lines 18 and 19: If you have an overpayment on Line 17 and report pass-through income from a partnership, S-Corp., or trust.
you want your overpayment credited to 2024, enter the full
amount from Line 17 on Line 18. If you want your overpayment If you moved between one RITA municipality and another during the
refunded to you, enter the full amount from Line 17 on Line year you will need to allocate your non-wage income and report
that amount on Schedule J, and provide a separate worksheet
19. Amounts $10.00 or less will not be refunded. listing effective dates of income allocation.
Line 20a – 2024 Estimated Taxes: If you anticipate owing $200
or more in municipal income tax, you must estimate your taxes and RITA RESIDENTS WITH PASS-THROUGH INCOME ONLY:
make quarterly payments as your income is earned. You may use Schedule P and Worksheet R supplement Schedule J and/or
the amount on Line 12 as your estimate. Otherwise, you may Worksheet L.
complete Worksheet 1 – Estimated Tax Computation (see below). • Use Schedule P if pass-through income/loss was earned in any
If your estimated payments are either less than 90% of the tax due, non-resident, taxing municipalities.
or not equal to or greater than your prior year’s total tax liability
(Line 12), you will be subject to penalty and interest. • Use Worksheet R if you are a resident of a RITA Municipality and
you need to calculate the tax paid by the pass-through to your
If Line 20a is left blank, an estimate will be calculated by RITA and RITA Resident Municipality.
if the total amount is $200 or more, you will receive a bill for
estimated payments. If you fill in a total estimate less than $200 What Constitutes Net Profits: Net profits shall be determined on
the basis of the information used for federal income tax purposes,
on Line 20a, you will also receive a bill for estimated payments. adjusted to the requirements of the ordinance of a RITA municipality.
If estimated payments are made on a joint account, and the Expenses attributable to nontaxable income are not deductible.
taxpayers file separately for the subsequent year, the payments Gains and losses from the sale or exchange of capital assets to
will remain on the account of the primary taxpayer from the joint the extent recognized as capital gains or losses for federal income
account unless the amount to apply to each taxpayer’s separate tax purposes are generally not to be considered in arriving at net
account is allocated in writing by the taxpayers. profits.
Worksheet 1 – Estimated TaxDRAFTComputation: How to Treat a Net Loss: Beginning with losses incurred in 2017, a
If you are not a resident of a RITA municipality, skip to Line 9 net operating loss may be carried forward for 5 years. No portion of
of Worksheet 1. a net operating loss shall be carried back against net profits of any
RITA Municipality Resident Section: prior year. No portion of a net operating loss shall be used to offset
1. Estimated total taxable income for 2024. W-2 income.
2. Multiply Line 1 by the 2024 resident municipality tax rate.
For Tax Year 2023, only two RITA municipalities allow a net operating
3. Tax expected to be withheld or paid to your work municipality. loss to be carried forward greater than five (5) years for tax years
Multiply each separate income earned outside your resident beginning prior to 1/1/17JEWETT allows a net operating loss to be
4. municipality by the Credit Rate of your resident municipality and carried forward for a maximum of seven (7) years for tax years
provide the total here. beginning prior to 1/1/17. MCDONALD allows a net operating loss
Multiply Line 3 or 4, whichever is less, by the Credit to be carried forward for a maximum of ten (10) years for tax years
5. Factor of your resident municipality. beginning prior to 1/1/17.
6. Tax expected to be withheld for resident municipality.
Follow the column descriptions:
7. Add Lines 5 and 6.
• Use Column 1 to report net profits or net losses applicable to
Subtract Line 7 from Line 2. If total is $200 or more, enter this your RITA Resident Municipality ONLY.
8. amount in Section B, Line 20a. If amount is less than $200 • Use Column 2to report net profits or net losses fornon-taxing
and you would like to make estimated payments, enter total of
Line 8 in Section B, Line 20a. Municipalities ONLY. Multiple non-taxing municipalities should
Non-Resident Section: •be combined to report one total for each Line of Column 2.
• Use Columns 3-6 to report net profits or net losses from
9. Estimate your total income expected to be earned in a RITA
municipality and not be withheld on by an employer. operating a business as a sole proprietor, owning rental
Multiply Line 9 by the RITA workplace municipality tax rate. If total property, or operating a farm in any other taxing jurisdictions.
10. is $200 or more, enter this amount in Section B, Line 20a. If
amount is less than $200 and you would like to make estimated
payments, enter total of Line 10 in Section B, Line 20a.
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Line 23: List all income/loss from Federal Schedule C. If you Line 30 – Workplace Loss Carryforward: If you had a net
operate your business in more than one municipality, you must operating loss carryforward in your workplace municipality (the
allocate your income between each applicable municipality in municipality in which your non-wage income was earned) from Tax
Columns 1 through 6. Attach additional copies of Schedule J if you Year 2021, en te r the amo u nt o n th is Li ne . NOTE: A net
need more columns. Also attach a copy of your Federal Schedule operating loss carryforward in a work plac e m unic ipality can
C and any supporting schedules. Schedule C net profits may not only offset a gain within the same workplace municipality. Beginning
be reduced by any additional allowable federal deductions, with losses incurred in 2017, a net operating loss may be carried
such as one-half self-employment tax. forward for 5 years. For Tax Year 2023, only two RITA municipalities
allow a net operating loss to be carried forward greater than five (5)
Line 24 – Rental Income/Loss: List all rental income/loss and/or
years for tax years beginning prior to 1/1/17JEWETT allows a net
income/loss from the production of an oil or gas well and mineral
operating loss to be carried forward for a maximum of seven (7) years
rights from Federal Schedule E, Part I as reportable for federal
for tax years beginning prior to 1/1/17. MCDONALD allows a net
purposes. Attach a copy of your Federal Schedule E and any
operating loss to be carried forward for a maximum of ten (10) years
supporting schedules. If you have rental property located in a
for tax years beginning prior to 1/1/17.
RITA municipality, you are considered to be engaged in a
business activity and the net income is subject to tax whether or Line 31 – Net Taxable Workplace Income: Subtract Line 30 from
not you are a resident of a RITA municipality. If you own Line 27 for Columns 3-6.
rental property in more than one municipality, each municipality
NOTE: Do not complete Lines 32 and 33 if the workplace
should be listed separately in Columns 1-6 as applicable. If you own
location is a non-RITA municipality.
rental property and are a resident of a RITA municipality, you
will be subject to the tax on the net income of such rental Line 32 – Workplace Tax Rate: If any of the municipalities listed in
regardless of the location of that rental property. Columns 3 through 6are RITA municipalities, enter the tax rate for
each
Line 25 – Other Taxable Income (or Loss): List all other non W- RITA municipality on Line 32. Tax rates can be found at
2 income such as farm income/loss reported on Federal ritaohio.com. If Line 31 is zero or less, do not enter a tax rate.
Schedule F, 1099 non-employee compensation or 1099 Line 33 – Municipal Tax Due RITA:
miscellaneous income not reported on Federal Schedule C,
director fees, and ordinary gains and losses reported on Federal • If Line 31 is a loss enter -0-, otherwise, multiply Line 31, Columns
Form 4797. Make sure to put the amount earned in each 3 through 6 by the corresponding tax rate on Line 32.
municipality in the proper columns. Attach schedules detailing all • If Line 33 is $10.00 or less, enter -0-.
amounts reported on this line.
Line 26 – Pass-Through Income/Loss (Partnership/S- • For Column 7: Total Line 33, Columns 3 through 6 and enter on
Corp./Trust): For pass-through income earned in your RITA Page 2, Section B, Line 11.
Resident Municipality, enter the total of partnership/S-Corp./trust NOTE: If you are a resident of a RITA municipality, and your
income from Federal Schedule E in Column 1. For pass-through resident municipality allows credit for tax paid to other
income earned in non-taxing locations, enter the total of municipalities, fill out Worksheet L on Form 37, Page 4 to
partnership/S-Corp./trust income from Federal Schedule E in allocate schedule income/loss and calculate potential credit for
Column 2. If you are a resident of a RITA municipality and your resident municipality.
earned pass-through income in taxing municipalities other
than your RITA Resident Municipality, complete Schedule P. Schedule K Instructions:
If you are not a resident of a RITA municipality, you do not report Line 34: Complete Line 34 if you earned W -2 income in a RITA
municipality from which no municipal income tax was withheld.
pass-through income from a partnership, S-Corp., or trust to RITA.
DRAFT
S-Corp. distributive shares that do not represent wages are Multiply W-2 wages earned in a RITA municipality by the tax rate
generally not taxable and should not be reported on Form 37. for that municipality. Go to ritaohio.com for the tax rates for RITA
There are municipalities that have exceptions to this municipalities. NOTE: Do not use Line 34 if your wages were
rule, see t h e S - C o r p . T r ea t men t l i st at earned in your resident municipality. Enter the total tax due on Line
ritaohio.com. for detailed municipality Subchapter S-Corp. 34 and on Page 2, Section B, Line 10.
treatment. Line 35: Complete Line 35 if you earned wages in a non-RITA
Line 27 – Current Year Workplace Income/Loss: municipality and you filed and paid the tax due to that
• For Columns 1-2, total Lines 23 through 26. municipality. Proof of payment may be required. Multiply W-2
• For Columns 3 through 6, total Lines 23 through 25. wages earned in a non-RITA municipality by the tax rate for that
• For Column 7, add each total (Columns 1-6 across). municipality. Enter the tax rate of the non-RITA municipality on
Line 35.
Line 28 – Prior Year Loss Carryforward: If you are a resident of a
RITA municipality and you reported an overall net loss for tax year Line 36: Enter the amount from Worksheet L, Row 14, Column 7.
2022, enter the amount on this Line. For Tax Year 2023, only two
RITA municipalities allow a net operating loss to be carried forward Line 37: Total Lines 34 through 36, and enter on Page 2, Section B,
greater than five (5) years for tax years beginning prior to NOTE: Include Schedule K entries, Lines 34-35, on the
Line 4b.
Credit Rate Worksheet on the bottom of Page 2.
1/1/17JEWETT allows a net operating loss to be carried forward for
a maximum of seven (7) years for tax years beginning prior to 1/1/17.
MCDONALD allows a net operating loss to be carried forward for a
maximum of ten (10) years for tax years beginning prior to 1/1/17.
Line 29 – Net Resident Taxable Income: Add Column 7, Line 26
and Line 27 and subtract Line 28.
Calculate tax due on Workplace Income by completing Lines 30
through 33.
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Worksheet L Instructions: Schedule P Instructions – For RITA Residents Only:
Worksheet L is designed to allocate gains and losses to compute Use Schedule P if you have pass-through income in taxing
tax due and calculate potential credit to your resident municipality. municipalities other than your RITA Resident Municipality. Attach a
If you were a resident of a RITA municipality in 2023 and had any copy of your Federal Schedule E and any supporting schedules.
combination of gain and loss in more than one municipality, you Each partnership, trust and S-Corp. payment will be reconciled
must complete this Worksheet. Do not complete Worksheet L if you against the credit claimed. Credits for partnership, trust and S-Corp.
were a non-resident of a RITA municipality for all of 2023. payments will be calculated on an entity by entity basis not in
Start with your completed Schedule J from Form 37, Page 3. aggregate for the municipality. To determine the apportioned
List the name of your resident municipality (Column 1) and list partnership income to report, each reported tax paid amount should
each location where income/loss was earned. If you have be divided by the tax rate in the municipality the income is
pass-through income/loss for taxing municipalities other than apportioned to. If the “taxed” income is less than the total income,
your RITA Resident Municipality, you must complete Schedule
the difference is entered on Schedule J, Column 2, Line 26, and the
P before you can complete Worksheet L.
income subject to tax is entered on schedule P.
Row W – From Schedule J, Line 27, list each CURRENT YEAR
WORKPLACE INCOME. Line 26a: List all partnership income earned in a non-resident,
Row P – For Column 2, enter the GAIN from Schedule P, Line 5, taxing municipality (both RITA and non-RITA municipalities).
Column 7. For Columns 3-6, enter the GAIN from Schedule P, Line Line 26b: List all S-Corp. income earned in a non-resident, taxing
4 or LOSS from Schedule P, Line 26d. municipality (both RITA and non-RITA municipalities).
Row T – Add Rows W and P for the Net Taxable Workplace Income Line 26c: List all trust income earned in a non-resident, taxing
(Current year Workplace Income/Loss AND Non-Resident Pass- municipality (both RITA and non-RITA municipalities).
Through Income.)
Row 1 - Enter Gains: If the “Current Year Workplace Income” on Line 26d: Add Lines 26a, b and c. For Column 7, add Line 26d
Row T is a gain, enter the amount in this row and total across to across - this represents the total current year non-resident pass-
through income/loss. Enter the Column 7, Line 26d total on Page
Column 7. 3, Schedule J, Column 7, Line 26.
Row 2 - Enter Losses: If the “Current Year Workplace Income” on
Row T is a loss, enter the amount in this row and total across to Line 1: For each municipality (both RITA and non-RITA) listed in
Columns 3-6, enter the applicable tax rate.
Column 7.
Row 3: From Schedule J, Line 28, enter the Prior Year Loss Line 2: If Line 26d is a GAIN, multiply Line 26d by Line 1 to
Carryforward in Column 7. calculate potential residence tax due on current year non-resident
pass-through income.
Row 4: Add Column 7, Rows 2 and 3.
Row 5: For each gain shown in Row 1, divide the gain by the total Line 3: Enter the tax paid by your partnership/S-Corp./Trust to each
of all gains in Column 7 of Row 1, and enter the result as a municipality on the taxpayer’s share of that income.
percentage in the corresponding column on Row 5. Line 4: If Line 3 is less than Line 2, divide Line 3 by Line 1 to
Row 6: Multiply the total loss from Row 4, Column 7 by each calculate the income eligible for credit. Otherwise, enter the amount
percentage shown in Row 5, Columns 1-6. Enter the result on Row from Line 26d. Enter each Line 4 total on Worksheet L, Row P,
6 in the corresponding Column, 1-6. This amount is the apportioned Columns 3-6.
loss. Line 5: Subtract Line 4 from Line 26d. Add total across to Column
Row 7:Subtract the apportioned loss in Row 6 from the gain in Row 7. Enter total on Worksheet L, Row P, Column 2.
1. Note: If you have pass-through income in your RITA Worksheet R Instructions – For RITA Residents Only:
Resident Municipality in Column 1, Row 7, ENTER that amount DRAFT Use Worksheet R if you are a resident of a RITA municipality and you
on Worksheet R, Column 1, Row 6. need to calculate the tax paid by the partnership to your RITA Resident
Row 8:Enter the Net Taxable Workplace Income from Schedule J, Municipality.
Line 31. Do not enter amounts that are less than zero. Row 1: Enter GAIN ONLY from Schedule J, Column 1, Line 23.
Row 9:Add the amount in Row P to the amount in Row 8 and enter Row 2: Enter GAIN ONLY from Schedule J, Column 1, Line 24.
the total on Row 9. If the amount is less than zero, enter -0-.
Row 3: Enter GAIN ONLY from Schedule J, Column 1, Line 25.
Row 10: Enter the lesser of Row 7 or Row 9.
Row 11: If Row 8 multiplied by the workplace tax rate is $10.00 or Row 4: Enter GAIN ONLY from Schedule J, Column 1, Line 26.
less, divide Row W by Row T and then multiply the result by Row Row 5: Add Rows 1-4. This total is used to compute the GAIN
10. Otherwise, enter -0-. percentage to enter in Column 2 - Divide each amount in Rows 1-4
Row 12: Subtract Row 11 from Row 10. If amount is less than zero, by Row 5, Column 1 and enter each percentage in the applicable
enter -0-. Row in Column 2.
Row 13: For Columns 3-6, enter tax rate for workplace municipality Row 6: Enter the amount from Worksheet L, Row 7, Column 1
listed. ONLY. This is the total gain, offset by allocated loss.
Row 14: Multiply Row 12 by Row 13. This is the tax due to the Row 7, Column 1: Multiply Row 6, Column 1 by the Gain
workplace city on non W-2 workplace income after allocation of the Percentage from Row 4, Column 2.
apportioned loss, for purposes of the resident tax credit calculation. Row 7, Columns 2-3: Enter the tax rate of your Resident
Row 15:If amount on Row 14 is greater than zero, enter the amount Municipality and multiply this rate by Row 7, Column 1.
from Row 12. Row 7, Column 4: Enter the pass-through entity payments made
Row 16: Multiply Row 15 by the Credit Rate of the resident to your RITA Resident Municipality on the taxpayer’s share of the
municipality. pass-through entity’s income.
Row 17: Compare the amounts on Row 14 to the amounts on Row Row 7, Column 5: Enter the lesser of Row 7, Column 3 or Row 7,
16. Enter the lesser of these two amounts onto Row 17 and total Column 4 and enter on Page 2, Line 7b.
across in Column 7. Enter the amount from Column 7 in Column E
of the 2 ndlast row on the Credit Rate Worksheet on Page 2.
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