Rita Form 37 PDF Details

Navigating the complexities of municipal income tax filings, especially for residents within the Regional Income Tax Agency (RITA) municipalities, requires a meticulous understanding of the requisite forms and their provisions. Among these, the Form 37 holds significant importance for the year 2020, serving as the primary document for individual income tax returns within RITA jurisdictions. This form mandates detailed inputs ranging from personal information, including social security numbers and addresses, to intricate financial data relating to residency status, income sources, and tax withholdings. Furthermore, it caters to various scenarios such as filing status (single, married filing separately, or joint), amendments to returns, and residency particulars which directly influence the taxing jurisdiction and potential tax liabilities. Unique to this form is the segregation of income sources into W-2/W-2G earnings and non-W-2 schedule income, each with distinct sections for detailed reporting. The form thoughtfully incorporates provisions for residents who have undergone residence changes within the tax year, reflecting varying tax obligations contingent upon residency duration in specific municipalities. Additionally, it outlines the methods for computing taxes owed or refundable credits, facilitated by worksheets for credit rate calculations, income/loss allocations, and estimations of taxable income for both workplace-generated and non-W-2 income. Ensuring accurate and complete filing not only necessitates an understanding of one’s fiscal facts but also a keen awareness of the credit system and its impact on one’s tax responsibilities within RITA municipalities.

QuestionAnswer
Form NameRita Form 37
Form Length6 pages
Fillable?No
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Avg. time to fill out1 min 30 sec
Other namesform rita, rita form 37 instructions, how to rita form, rita tax form for

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Form

37

Regional Income Tax Agency

 

2020

 

RITA Individual Income Tax Return

 

 

 

Do not use staples, tape or glue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your social security number

Spouse’s social security number

 

 

 

 

 

 

 

 

 

Your first name and middle initial

Last name

 

 

 

 

 

 

 

 

 

 

 

If a joint return, spouse's first name and middle initial

Last name

 

 

 

 

 

 

 

 

 

 

 

CURRENT MAILING address (number and street)

 

 

Apt #

 

 

 

 

 

 

 

 

 

City, state, and ZIP code

 

 

 

 

 

 

 

 

 

 

Daytime phone number

Evening phone number

 

 

 

 

 

 

 

City/Village/Township of Residence - Required

800.860.7482 TDD: 440.526.5332 ritaohio.com

Filing Status:

Single or Married Filing Separately

Joint

If you have an EXTENSION check here and attach a

copy: EXTENSION

If this is an AMENDED return, check here:

In the space provided below, state why you are filing an AMENDED return. Attach an explanation if you require additional space.

Residency Status in RITA Municipalities:

Full-Year Part-Year Non-Resident

In the boxes below, indicate the physical location of your residence(s) for all of 2020 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 2020, 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/ Tow nship

Address

1/1/2020

Section A

List all income from W-2 wages and W-2G winnings reported in 2020 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.

Paperclip Local/City copy of W-2/W-2G Forms and Check or Money Order Here Do not use staples, tape or glue

Totals

!

Caution

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 w orkplace w ages Go to Page 3, Schedule K, Line 34 to calculate tax due.

Tax balances are due by April 15, 2021. Submitting an incomplete form could subject you to penalty and interest if a tax balance is due. If you w ant RITA to calculate your taxes, please use the online eFile system at ritaohio.com. It is easy to use, 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.

Form 37 (2020)

Page 2

Section B

For NON

W-2/

Schedule

income

see Pages 3-5 before starting Section B.

Withheld taxes

shown on your W-2 forms are reported on either Line 4a or 7a.

If your resident city/village has a Credit

Rate of 0%;

enter -0- on Line 5b, 5c and Line 6 and go to Line 7a. You do not need to complete

the Credit

Rate

Worksheet.

Refunds:

To avoid delays in processing your refund, mail your return to the

PO BOX address listed in the lower right hand corner of this page.

Refunds of tax withheld from your wages must be applied for on Form 10A.

Download

Form 10A at

ritaohio.com

1 a Total W-2/W-2G income from Page 1, Section A, Column 1.

1a

bTotal self-employment, rental, partnership, and (if applicable)

 

S-Corp. income as well as any other taxable income from Page

 

 

3, Schedule J, Line 29, Column 7. If less than zero, enter -0-.

1b

2

Total taxable income. Add Lines 1a and 1b.

2

3Multiply Line 2 by the tax rate of your resident municipality from the tax table.

Enter the tax rate of your resident municipality here:

 

3

4a Taxwithheld for all municipalities other than your municipality of residence

from Page 1, Section A, Column 2. Do not enter estimated tax payments.

4a

bDirect payments from Page 3, Schedule K, Line 37. Do not enter tax withheld from your wages and/or estimated tax payments on this line. 4b

5 a Add Lines 4a and 4b.

5a

bTotal tentative credit from Credit Rate Worksheet, Column E located at the

 

bottom of this page. Your resident municipality’s credit rate:

_ 5b

c Enter the smaller of Line 5a or Line 5b.

5c

6Multiply Line 5c by the credit factor of your resident municipality from

the tax table. Your resident municipality’s credit factor:

 

6

7a Tax withheld for your resident municipality from Page 1, Section A,

 

Column 3. Do not enter estimated tax payments (see instructions).

7a

 

 

b

Tax paid by your partnership/S-Corp./trust to YOUR RESIDENTmunicipality(from Worksheet R)

7b

 

 

8

Total credits allowable. (Add Lines 6, 7a, and 7b.)

 

 

8

 

 

 

 

 

 

 

9

Subtract Line 8 from Line 3.

9

 

 

 

 

 

 

 

10

Tax on non-withheld wages from Page 3, Schedule K, Line 34.

10

 

 

 

11

Tax on Schedule J Income from Page 3, Line 33, Column 7.

11

 

 

 

12

TAX DUE RITA BEFORE ESTIMATED PAYMENTS. Add Lines 9, 10 and 11. If less than

 

 

 

zero, enter-0- and file Form 10A (see instructions).

 

 

12

 

 

 

 

 

 

 

13

2020 Estimated Tax Payments made to RITA. Do not enter tax

 

 

 

 

 

withheld from your W-2s. Only include payments made for the

 

 

 

 

 

 

 

 

 

 

2020 tax year.

13

 

 

 

14

Credit carried forward from 2019.

14

 

 

 

15

TOTAL CREDITS AND ESTIMATED PAYMENTS. Add Lines 13 and 14.

15

 

16Balance Due. If Line 15 is less than Line 12, subtract Line 15 from Line

 

12. If the amount is $10 or less, enter -0-.

 

16

 

17

If Line 15 is GREATER than 12, subtract Line 12 from Line 15 and enter OVERPAYMENT.

17

 

 

 

 

 

 

18

Amount you want credited to your 2021 estimated tax.

18

 

 

19

Amount to be refunded. You may not split an overpayment

 

 

 

 

between a refund and a credit. Amounts $10 or less will not be

19

 

 

 

refunded. Allow 90 days for your refund.

 

 

 

20a Enter 2021 estimated tax in full (see instructions). Estimates are

 

 

due 4/15/21, 6/15/21, 9/15/21 and 1/15/22.

20a

 

 

b

Enter first quarter estimate (1/4 of Line 20a).

20b

 

21

 

Subtract Line 18 from Line 20b.

21

 

 

 

 

22

 

TOTAL DUE by April 15, 2021. 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 years total tax liability, you may be subject to penalty and interest. You may use the amount on Line 12 as your estimate or use Worksheet 2 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 6/15/21, 9/15/21 and 1/15/22 estimates.

Credit Rate Worksheet (enter each wage separately):

A

B

C

D

E

Wages/Income

Credit Rate

Maximum credit

Workplace tax

Tentative Credit

earned outside of

for resident municipality

(multiply Column

withheld/paid

Enter lesser of

resident municipality

fromtax table

A by Column B)

 

Columns C or D

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter amount from WORKSHEET L, Row 17, Column 7

Total Tentative Credit: Enter on Section B, Line 5b, above.

Mail your return with W-2s and

a copy of your federal schedules to:

With payment made payable to RITA:

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:

Regional Income Tax Agency

PO Box 89409

Cleveland, OH 44101-6409

Page 3Form 37 (2020) 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.

 

SCHEDULE J

SUMMARY OF NON W-2 INCOME

 

 

 

Note: Special Rules may apply for S-Corp. distributions.

 

(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

 

 

 

LOCATION 3

LOCATION 4

 

LOCATION 5

LOCATION 6

TOTAL

Print the name of each

MUNICIPALITY

LOCATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

location (city/

 

 

 

 

 

 

 

 

village/township) where

11

 

13

14

15

 

16

 

 

NON-TAXING

 

 

 

 

 

 

income/ loss was earned in

 

 

 

 

 

 

 

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)

 

 

 

 

 

 

 

 

 

Partnership/S-Corp./Trust

51

52

RESIDENTS of RITA MUNICIPALITIES ONLY:

 

 

 

 

 

 

GO TO SCHEDULE P for PASS-THROUGH income/loss from a non-resident

 

 

Income/Loss

 

 

 

 

 

 

taxing municipality and enter the total from Schedule P, Column 7, Line 26d HERE .

 

26. From SCHEDULE E Attached

 

 

 

 

 

 

 

 

 

 

 

 

 

61

62

63

64

65

 

66

 

 

CURRENT YEAR WORKPLACE

 

 

 

 

 

 

 

 

INCOME/LOSS

27.(Total Lines 23-26)

 

 

 

 

71

 

PRIOR YEAR

 

GO TO PAGE 6 RESIDENT MUNICIPALITY LOSS WORKSHEET to calculate the

(

 

)

 

PRIOR YEAR LOSS CARRYFORWARD and enter the total 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)

Calculate tax due on WORKPLACE INCOME:

GO TO PAGE 6 WORKPLACE LOSS

73

74

75

76

 

 

 

WORKSHEET to calculate the

 

 

 

 

 

 

 

 

 

 

30.

LESS WORKPLACE LOSS CARRYFORWARD

workplace loss carryforward and

(

 

) (

 

) (

 

) (

 

)

 

enter the totals 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.

Wages

Municipality

Tax Rate

(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.

Wages

Municipality

Tax Rate

(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. ______________

Form 37 (2020)

 

 

 

 

 

 

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

 

 

 

 

 

(city/village/township)

COLUMN 3

COLUMN 4

COLUMN 5

COLUMN 6

COLUMN 7

RESIDENT

NON-TAXING

listed from SCHEDULE J,

LOCATION 3

LOCATION 4

LOCATION 5

LOCATION 6

TOTAL

MUNICIPALITY

LOCATION

COLUMNS 1-6

 

 

 

 

 

 

 

 

 

 

 

 

Please see Pages 5-6 of the

 

NON-TAXING

 

 

 

 

 

Instructions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

T.

INCOME - Current Year Workplace

 

 

 

 

 

 

 

 

 

Income/Loss AND Non-Resident Pass-

 

 

 

 

 

 

 

 

 

 

Through Income (ADD Rows W and P).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Columns 1-6: If ROW T is a gain,

 

 

 

 

 

 

 

 

 

 

 

 

enter in each column and total across.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Columns 1-6: If ROW T is a loss,

 

 

 

 

 

 

 

 

 

 

 

 

 

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

:

 

 

 

 

 

 

 

 

 

 

 

5.

Divide each amount in Row 1, Columns

%

 

%

%

%

%

%

 

 

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-

 

 

 

 

 

 

 

 

 

7.

Through Income included in ROW 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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Columns 3-6, enter tax rate for workplace

 

Rows 13-

 

 

 

 

 

Row 14, Col 7 below

13.

 

 

 

 

 

 

on Page 3,

municipality listed.

 

 

 

 

14:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule K, Line 36

 

 

 

 

 

 

Calculate

 

 

 

 

 

 

 

 

 

 

 

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

 

Multiply Row 15 by the Credit Rate of the resident

 

credit for

 

 

 

 

 

 

 

the tax

 

 

 

 

 

Row 17, Col 7 below

16.

municipality.

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 5

Form 37 (2020)

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

 

 

 

 

 

 

WORKSHEET L.

 

 

 

 

PARTNERSHIP INCOME/LOSS From

 

 

 

 

 

 

 

 

 

26a

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FOR EACH MUNICIPALITY LISTED IN

 

 

 

 

 

 

 

 

 

ENTER TOTAL

1.

 

 

 

 

%

%

%

%

ABOVE IN

 

COLUMNS 3-6 - ENTER THE TAX RATES.

 

 

 

 

 

 

 

 

COLUMN 7, LINE 26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ON SCHEDULE J.

 

If Line 26d is a GAIN,

multiply Line 26d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

by Line 1 to calculate potential tax due on

 

 

 

 

 

 

 

 

 

 

2.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

 

Line 1 to calculate the income eligible for

 

LINE 4 TOTAL ON

 

 

 

 

4.

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RITA RESIDENTS with PASS-THROUGH INCOME in YOUR RITA RESIDENT MUNICIPALITY

 

WORKSHEET R

 

(Use this to calculate credit for tax paid by the entity to your RITA RESIDENT MUNICIPALITY)

 

 

 

 

COLUMN 2

 

 

 

Use this worksheet to calculate the

 

 

Compute GAIN

 

 

 

COLUMN 1

Percentage:

 

 

 

allowed partnership payment made to

 

 

 

FROM SCHEDULE

Divide each amount in Rows

 

 

 

your RITA RESIDENT MUNICIPALITY

 

 

 

J, LINES 23-26

1-4 by Row 5, Column 1 and

COLUMN 3

COLUMN 4

COLUMN 5

 

 

 

 

COLUMN 1 ONLY

enter the percentage

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If GAIN in Schedule J, Line 23

 

 

 

 

 

 

1.

ENTER HERE

 

 

%

 

 

 

 

 

 

 

 

 

 

If GAIN in Schedule J, Line 24

 

 

 

 

 

 

2.

ENTER HERE

 

 

%

 

 

 

 

 

 

 

 

 

 

If GAIN in Schedule J, Line 25

 

 

 

 

 

 

3.

ENTER HERE

 

 

%

 

 

 

 

 

 

 

 

 

 

If GAIN in Schedule J, Line 26

 

 

 

 

 

 

4.

ENTER HERE

 

 

%

 

 

 

 

 

 

 

 

 

 

ADD ROWS 1-4. TOTAL GAINS

 

 

 

 

Enter BELOW

ENTER the lesser of

5. RESIDENT MUNICIPALITY

 

 

 

 

 

 

 

 

Partnership Payments

Column 3, Row 7 OR

 

 

 

 

 

Multiply Row 7,

 

 

 

 

 

made to your RITA

Column 4, Row 7

 

 

 

 

 

Column 1 by Tax Rate

6.

Enter from Worksheet L, Row 7,

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note: Special Rules may apply for S-Corp. distributions.

See RITA Municipalities at ritaohio.com.

Note: Pass-through income earned in your RITA Resident Municipality is separated in its own schedule to prevent you from calculating workplace tax

on this income in Schedule J. Take the lesser of the calculation

on Worksheet R (Column

3)compared to the actual partnership payments (Column 4) and enter directly on Page 2, Line 7b.

Form 37 (2020) Note: Separate worksheets for Prior Year Loss Carryforwards have been provided.

RESIDENT MUNICIPALITY LOSS CARRYFORWARD WORKSHEET: RITA RESIDENTS ONLY

Use this worksheet to calculate the allowable Prior Year Loss Carryforward for

 

 

 

Tax Year 2020, for your Resident Municipality. The worksheet will calculate the

 

RESIDENT

loss amounts allowable for tax years prior to 2017, if applicable, and the 2017,

 

 

MUNICIPALITY

2018 and 2019 allowable losses, which will be reported in Tax Year 2020 as the

 

 

 

Prior Year Loss Carryforward.

 

 

 

Print the name of the applicable Resident Municipality where the loss was

101

 

 

 

 

 

incurred.

 

 

 

 

 

 

 

 

1.

Enter the total gain from Tax Year 2020 Form 37, Schedule J, Column 7 Lines 26 and 27. Note:

 

 

 

If the total is a net loss, do NOT complete this worksheet.

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the unutilized, unexpired loss originating before Tax Year 2017 (OLD LOSS). For the

102

 

 

 

 

 

 

2.

municipalities and tax jurisdictions listed in the NOL Phase-In Exceptions box, net operating loss

(

 

)

 

 

carryforward amounts are not phased-in and may be used in full and SKIP Row 3.

 

 

 

 

 

 

 

 

 

 

3.Subtract Row 2 from Row 1. If amount is less than $0, enter $0.

 

 

103

 

4.

Enter unutilized, unexpired losses originating in Tax Year 2017 or later (NEW LOSS). For the

 

 

 

municipalities and tax jurisdictions listed in the NOL Phase-In Exceptions box, SKIP Row 5.

(

 

)

 

 

 

 

 

 

 

 

 

 

 

If using NEW losses first, for municipalities subject to the 50% phase-in, enter the lesser of 50% of

5.Row 1 or 50% of Row 4 OR if using OLD losses first, for municipalities subject to the 50% phase-in, enter the lesser of 50% of Row 3 or 50% of Row 4.

Add Row 2 and Row 5. For the municipalities and tax jurisdictions listed in the NOL Phase-In

6.Exceptions box, add Rows 2 and 4.

7Enter the lesser of Row 1 or Row 6 on Tax Year 2020 Form 37, Schedule J, Column 7 Line 28.

Page 6

NOL PHASE-IN EXCEPTIONS (RITA

Municipalities and Taxing Jurisdictions)

Beginning with losses incurred in 2017, a net

operating loss may be carried forward for 5 years, in all municipalities. Losses incurred in tax years 2017 through 2021 are subject to a 50% phase-in limitation. The amount of net operating loss carry forward that may be utilized is limited to the lesser of 50% of the carried forward loss or 50% of that year's income. For municipalities or taxing jurisdictions that

first imposed a tax on or after January 1, 2016, net operating loss carryforward amounts are not phased- in and may be used in full. See the list below of RITA municipalities or taxing jurisdictions with a tax first imposed on or after January 1, 2016.

WORKPLACE LOSS CARRYFORWARD WORKSHEET

Use this worksheet to calculate the net loss from prior years

 

 

 

 

available to offset current year workplace locations.

LOCATION 3

LOCATION 4

LOCATION 5

LOCATION 6

 

 

 

 

 

 

 

Print the name of the applicable location where the loss was

104

105

106

107

 

 

 

 

incurred.

 

 

 

 

 

 

 

 

 

 

 

From the Tax Year 2020 Form 37, Schedule J, Line

 

 

 

 

1.

27 - ENTER each net taxable workplace gain. If

 

 

 

 

Line 27 is a loss, do NOT complete worksheet for

 

 

 

 

 

 

 

 

 

 

any Location with a net taxable loss.

 

 

 

 

 

 

 

 

 

 

 

 

Enter unutilized, unexpired losses originating before tax year

204

205

206

207

 

2017 (OLD LOSS). For the municipalities and tax jurisdictions

 

 

 

 

2.listed in the NOL Phase-In Exceptions box, net operating loss

carryforward amounts are not phased-in and may be used in

(

) (

) (

) (

)

full and SKIP Row 3.

3.Subtract Row 2 from Row 1. If less than $0, enter $0.

 

304

305

306

307

 

 

Enter unutilized, unexpired losses originating in tax year 2017

 

 

 

 

 

 

 

 

 

4. or later (NEW LOSS). For the municipalities and tax jurisdictions

(

 

) (

 

) (

 

) (

 

 

listed in the NOL Phase-In Exceptions box, SKIP Row 5.

 

 

 

 

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If using NEW losses first, for municipalities subject to the 50% phase-in, enter the lesser of 50% of Row 1 or 50% of Row 4.

5.OR if using OLD losses first, for municipalities subject to the 50% phase-in, enter the lesser of 50% of Row 3 or 50% of Row 4.

Add Row 2 and Row 5. For the municipalities and tax

6.jurisdictions listed in the NOL Phase-In Exceptions box, add Rows 2 and 4.

7.

Enter the lesser of Row 1 or Row 6 on Tax Year 2020 Form 37, Schedule J Line 30.

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This document will need some specific information; to guarantee accuracy, don't hesitate to bear in mind the next recommendations:

1. Before anything else, while filling in the rita form 37 instructions, start in the part that features the following blanks:

Stage # 1 in completing form rita

2. Right after filling out the previous part, go on to the next part and complete the essential details in all these fields - wages, Municipality, where you worked, From Date MMDDYY, Thru Date MMDDYY, Date Won MMDDYY, For Full or Part Year Residents in, Tax balances are due by April, e r e H, r e d r, O y e n o M, r o, k c e h C d n a, G W W, and f o y p o c y t i.

The best ways to prepare form rita portion 2

3. This next step is mostly about Form Section B, For NON W Schedule income see, Withheld taxes shown on your W, If your resident cityvillage has a, a b, Total WWG income from Page, Subtract Line from Line Tax on, and Tax on Schedule J Income from Page - type in these blank fields.

Tips on how to prepare form rita stage 3

4. This next section requires some additional information. Ensure you complete all the necessary fields - Refunds To avoid delays in, Refunds of tax withheld from your, Download Form A at ritaohiocom, Tax on Schedule J Income from Page, a Enter estimated tax in full, due and b Enter first quarter, Subtract Line from Line b TOTAL, Estimated Taxes Line a If your, Credit Rate Worksheet enter each, WagesIncome earned outside of, Credit Rate, Maximum credit multiply Column A, Workplace tax withheldpaid, Tentative Credit, and Mail your return with Ws and a - to proceed further in your process!

Writing section 4 of form rita

5. The last step to finalize this PDF form is essential. Ensure to fill out the required blanks, including WagesIncome earned outside of, for resident municipality, from tax table, Maximum credit multiply Column A, Workplace tax withheldpaid, Enter lesser of Columns C or D, Enter amount from WORKSHEET L Row, and Mail your return with Ws and a, prior to finalizing. Otherwise, it might produce an unfinished and possibly unacceptable form!

form rita conclusion process outlined (part 5)

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