Rita Form 37 – Fill Out and Use This PDF

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

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.

May RITA discuss this return with the preparer shown above? Yes

No Preparer Phone #: ______________________

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

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

SCHEDULE K

To complete Schedule K, see page 5 of the instructions. If additional space is needed, use a separate sheet.

Wages

Municipality

Tax Rate

(see instructions)

Tax Due

Wages

Municipality

Tax Rate

(see instructions)

Tax Due

				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.

7.

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