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1 ��2 &#x/MCI; 0 ;&#x/MC
��2 &#x/MCI; 0 ;&#x/MCI; 0 ;Residency Status in RITA MunicipalitiesPlease select the box that best applies to your specific situation:FullYear:Check this box if you lived in one or more RITA municipalitiesfor all of 201PartYear: Check this box if you lived in a RITA municipality for part of 201NonResident:Check this box if you did NOT live in a RITA unicipality for any part of 201City/Village/Township of Residence: Please complete the City/Village/Township of Residence section age 1 of Form 37 for the physical location of your residence, including address, municipality, state and zip code for the entire tax yearthrough the date you file this return. If youmovedduring the year,providetheeffective date of each move and the corresponding address, municipality,state and zip code in the boxes provided.In order to properlycalculate your tax, the city/village/township is requiredto be providedIt is important that you list the physical location of your residence, not the municipality listed in your mailing address.For example, if you use Columbus as your mailing address, but you live in Grove City or Upper Arlington, list Grove City or Upper Arlington, not Columbus.The same holds true if you live in the Cleveland, Dayton or Cincinnati area, and use one of those municipalities for your mailing address. If you moved out of a RITA municipality, with no intent to return and will maintain your currentmailing address as your address of record, enter your new physical location in the City/ Village/Township box. RequiredDocumentationmustincludecopiesallform(s),the first twoages of your IRS Form 1040, including Federal Schedule 1, and any MISC,formsFederalSchedulesandfiledwithyourfederaltaxreturn.youareclaimingcreditfortaxesyou paiddirectlyanothermunicipality(not through employer withholding)youmustincludecopythatmunicipality’scompletedtaxformproofpaymenttax. RITA may request additional information in order to verify your municipal income tax returnNOTEFailureincludetheproperverificationtheamountsstatedthereturntoproviderelevantdocumentationrequestmayaffectamountstaxableincomeand/orallowablecredit.axableIncomeincludes but is not limited toQualifying wages includeages, salaries, commissions, severance pay, selfemployment wages reported on a W2, other compensationincludingfees,sickpay,bonusestipswhethernotyourformshowsthisincomeas taxableforlocaltaxpurposes.ourcontributionsretirementplans,annuities,deferredcompensation,individualretirementaccountsaretaxablewhethernotyourformshowsthisincometaxablefor local purposesFormosttaxpayers,qualifyingwagescannotlessthanMedicarewages ox 5of the W2 formFortaxpayersreceivingincomerelatedtostockoptions,this income maybe included in federal wages (Box 1) and not Medicare wages (Box 5), but is still considered qualifying wages and must be included as taxable income Corporation Distributive Share IncomeShareholder’s istributivesharesthatrepresentwagesaregenerallynottaxableandshouldreportedForm37.Refer to instructions for Schedule J (Line 26Schedule Pand Worksheet R. Selfemployment,farmincomeandpartner’sshareofpartnership’sincomeRentsandlottery/gamblingwinningsEmployer provided supplemental unemployment benefits (sub pay). Incomefromgrazing,andgasrightsStock options, nonqualified deferred compensation plans and income of individuals under 18 years of age theextenttheyaretaxableprovidedordinance.SeeRITA Municipalitiessectionritaohio.com fordetailedmunicipalityinformation Warning:IncomereportedsubjectverificationbytheIRS.Nonreportingunderreportingincomewillresultinthe impositionpenaltyandinterestprovidedlocalordinanceNonTaxableIncomeIncomenottaxedmunicipalitiesincludesinterest(1099INTdividends(1099DIVSocialSecurity,pensiondistributions(reported on 1099compensation paid to precinct election officials up to $1,000workerscompensation,publicassistance,stateunemploymentcompensation,activeserviceandreservemilitarypay,alimonyreceiptsand in mostmunicipalities incomeearnedindividualsunder 18years ofage. theRITAMunicipalities sectionritaohio.com fordetailedmunicipality information RoundingWholeDollars:Roundingwholedollarspermitted.Signature(s): Eachtaxpayermustsignthetaxreturn.youarefilingjointreturn,bothtaxpayersmustsignthetaxreturn.Ifsomeoneotherthan thetaxpayerpreparesthistax return,thepreparermustprovidetheinformationrequestedon thetaxreturn. SectionWageandOtherIncome: NOTE:Sectionshouldusedresidents(includingpartyearresidents)RITAmunicipalities.NonresidentswhoearnedwagesRITAmunicipalityfromwhichtheiremployerdidnotwithholdallpart of the RITA municipality tax due should also use Section A and complete Schedule K (Form 37), Line 3Listyour W2 wages, W2G winnings and thetaxwithheldColumnsSectionEach2/Wmustlistedseparaterowyoumovedduringtheyearyourmunicipalitymidyeartaxratechange,allocateyourincome (and related withholding)beforeaftereachevent.youwereresidentRITAmunicipalityforonlyparttheyear,youmayexcludefrom Section A theincomeyouearnedwhileresident, unless it was earned in a different RITA municipality to which there will be tax due. Besureindicatethedate(s)whenthe income was earned or the date(s) of winnings in Column 6. ColumnEnter winnings reported to you on W2G, ortheQualifying Wagesyouearnedfromeachyouremployers. �� 3 &#x/MCI; 0 ;&#x/MCI; 0 ; &#x/MCI; 1 ;&#x/MCI; 1 ;ColumnEnterthetotalamountlocal/municipalincometaxwithheld from your wages/winningsforthemunicipalitywhereyouworkedor wonnotincludeanyschool district taxes withheld from your wages.If you work out of state, you may be subject to local county tax. Generally, no credit is given for county taxes paid. However, therearesome municipalitiesthatmay allow a credit for payment of out of state county taxes. Please seeRITAMunicipalitiessectionritaohio.com fordetailedmunicipality information. ColumnEntertheresidencetaxyouremployerwithhe

2 ldfromyourwagesforthemunicipalitywhereyo
ldfromyourwagesforthemunicipalitywhereyoulived, if anynotincludeanyschooldistricttaxwithheldfrom your wages.If you work out of state, you may be subject to local county tax. Generally, no credit is given for county taxes paid. However, therearesome municipalitiesthatmay allow a credit for paymentof out of state county taxes. Please sRITAMunicipalitiessectionritaohio.com fordetailedmunicipalityinformation. ColumnIndicatethenamethemunicipalitywhereyouphysicallyworkedor won. Thisinformationmay appear on your form(s).ColumnIndicatethenamethemunicipalitywhereyou lived.Columnyourwageswerenotearnedthroughouttheentire calendaryear,youmoved,indicatethefrom/throughdates in which thewageswereearned.If you had lottery/gamblingwinningsenter the date of winningsshown in ox 2 of your form W2G. SectionCalculation youhavenonincomereportowetaxRITAmunicipalityotherthanyourresidentmunicipality,completeSchedules, and/or PbeforeyoucompleteSectionSection B, LinesthroughdonotapplytaxpayerswhowerenotRITAresidentsanytimeduringthetaxyear,and who are completing Schedulesand/or KLineTotalWagesEnter your total wages winningsfromSectionA, Column 1.LinencomefromScheduleyouoperatebusinesssoleproprietor,ownrentalproperty,operatefarmand/oryouarepartnerpartnershipshareholdera Subchapter CorpenterthetotalyourtaxableincomereportedformfromScheduleLineIf the amount on Schedule J, Line 29 is negative, enter on this line.SeetheRITAMunicipalities sectionritaohio.com fordetailedmunicipality ubchapter Sorptreatment. LineMultiplyLinetheRateyourresidentmunicipality.Rates can be foundonline at ritaohio.comLineWithheldforWorkplaceMunicipalityEnterthetotaltaxwithheldfromSectionColumnincludewithholdingforyourresidentmunicipalityor school district on this line.LineDirectPaymentsfromScheduleEntertheamountfromScheduleLineapplicable.DO NOT LIST ESTIMATED PAYMENTS FOR YOUR RESIDENT MUNICIPALITYON LINE 4B. ESTIMATED PAYMENTS ARE REPORTED ON LINE 13.If your resident city/village has a Credit Rate of 0%,enter on Line 5b, 5c and Line6 and go to Line 7a. You do not need to complete the Credit Rate Worksheet. Line 5bCredit RateUse the Credit Rate Worksheeton P of Form 37 or aseparatesheetcalculateyourtentative creditine ColumnListeachseparateincomeearnedoutsideyourresidentmunicipality(fromSectionColumn1).NOTEwage wasfullywithheldthetaxratetheworkplace municipality,your credit may be further limited.olumnListtheCreditRateforyourresidentmunicipalityThe CreditRate foryourresident municipalitycan be found at www.ritaohio.comColumnMultiplyeachseparate2 or W2G incomeyourresidentmunicipality’sCreditRatefromColumnThesearethemaximumamountstaxpaidyourworkmunicipalityforwhichyourresidentmunicipalitygives you credit.ColumnListtheworkmunicipalitytaxactuallypaid or withheld.ColumnakethesmallerthetwoamountsfromColumn C or D and enter the amount in Column E. If applicable, enteramount from Worksheet L, Row 17, Column 7in the 2last rowTotal Column E and placethetotalPage 2, SectionLine5b.Line5c: Enter the lesser amount from Line 5a or 5b (enter the smaller amount)LineMultiplyLinetheCreditFactoryourresidentmunicipality.The CreditFactorforyourresidentmunicipalitycan be found online at www.ritaohio.com LineWithheldforResidentMunicipalityEntertheamounttaxwithheldyouremployerforyour resident municipality, if any(do not include any school district tax). For wages earned outside theresidentmunicipality,Lineshould not exceedtheproductofthose wagestimestheresidentmunicipalitytaxrate,minusthecreditcalculatedonLine 7a does exceed this amountcompleteForm10Ato apply for a refund or credit Line 7b Tax Paid by PartnershipCorporations/Truststo Your RESIDENT MUNICIPALITY: Use Worksheet R on page 5 of the Form 37 to calculate the allowable credit for tax paid by the entity to your RITA Resident Municipality. To receive credit for net profit taxpaid by partnerships, SCorpsor Trustsinclude acopypage 2 yourFederalSchedulea list of municipalities paid.Line8: AddLines 6, 7a and 7b. Enter the results on Line 8.Line9: Subtract8 fromLineEntertheresults on LineLineEnteranytaxRITAmunicipalityfromScheduleK, Line 34Line11: EnteranytaxRITAmunicipalityfromSchedule J, Line 33LineTotalDueRITAddLinesandEntertheresultsLineLinelessthanzero,youremployermayhaveoverwithheldtaxonyourform.receiverefundforoverwithholdingForm10AmustcompletedadditiontoyourIndividualreturn,FormWhenyoufileForm10A,theamount of taxwithheldreported in SectionColumnsFormmustreducedtheamountclaimedtherefundrequest.canobtainformsritaohio.com or by llingany one of theRITAoffices.BeforefilingForm10A,surethecorrectwageamountwasused.general,municipaltaxablewagesarethegreatertheMedicaretaxablewages(Boxorlocaltaxablewages(Boxfrom theform. Line13 EstimatedPayments: Addyour201estimatedtaxpaymentsandenterthesumLine13.notincludepaymentsmade201forprevioustaxyear. ��4 &#x/MCI; 0 ;&#x/MCI; 0 ;Line 14 CreditfromPriorEnteranycreditfromtheprioryear.YoucanverifytheamountestimatedtaxpaymentscreditsyouraccountloggingintoMyAccountritaohio.com usingtheautomatedsystemavailable hourscalling09007482. LineBalanceDue: LinelessthanLinesubtractLinefromLine 12.EnterthedifferenceLine16.If the ount is $10.00 or less, enter THEBALANCEMUSTAIDRITWHENYOUFILETHISRETURN.ADDITIONALLYYOUMUSTLEAST/4YOURESTIMATEDTAXLIABILITYLINE20).LineOverpaymentsLinegreaterthanLinesubtractLinefromLine15.EnterthedifferenceLineNOTE:LINEMAYNOTSPLITBETWEENCREDITANDREFUND.Linesand: youhaveoverpaymentLineandyouwantyouroverpaymentcreditedenterthefullamountfromLineLineyouwantyouroverpaymentrefundedyou,enterthefullamountfromLineLine Amounts $10.00or less will not be refunded.Line20aEstimated: you anticipate owing$200 or more inmunicipal income taxyoumustestimateyourtaxesmakequarterlypaymentsas your income is earned. mayusetheamountLineyourestimate.Otherwise,youmaycompleteWorksheetEstimated Tax Computation(see below)yourestimatedpayment

3 sareeitherlessthan90%thetaxnotequalgreat
sareeitherlessthan90%thetaxnotequalgreaterthanyourprioryear’stotaltaxliability(Line 12)youwillsubjectpenaltyinterest. If Line 20is left blank, an estimate will be calculated by RITA and if the total amount is $200 or more, you will receive a billfor estimated paymentsIf you fill in a total estimate less than $200 on Line 20a, you will also receive a billfor estimated paymentsIf estimated payments are made on a joint account, and the taxpayers file separately for the subsequent year, the payments will remain on the account of the primary taxpayer from the joint account unless the amount to apply to each taxpayer’s separate account is allocated in writingby the taxpayersWorksheetEstimatedComputationyouarenotresidentRITAmunicipality,skipLine 9 of Worksheet RITA Municipality Resident Section: Estimatetotaltaxableincomefor MultiplyLineby theresidentmunicipalitytaxrate. expectedwithheldpaidyourworkmunicipality. 4. MultiplyeachseparateincomeearnedoutsideyourresidentmunicipalitytheCreditRateyourresidentmunicipalityand provide the total here . MultiplyLinewhicheverless, bytheCreditFactorof yourresidentmunicipality. expectedwithheld forresidentmunicipality. Add Lines 8. SubtractLine7 fromLine2. If total is $200 or more, enter this amountSectionLine 20a. If amount is less than $200 and you would like to make estimated payments, enter total of Line 8 in Section B, Line 20a. NonResidentSection: Estimateyourtotalincomeexpectedbe earnedRITAmunicipalitybe withheld on by an employer. 10. MultiplyLinetheRITAworkplacemunicipalitytaxrate. If total is $200 or more, enter thisamountSectionLine 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. Line 20b EstimatedDue With Return: Enterthefirstquarterestimate(1/4Line20a)full estimate (Line 20a).Payment:If you owe tax as shown on Line 22, please make check or money order for the amount due payable to RITA and attach the payment to the front of your return. A fee will be charged to your account for a dishonored check or a check/electronic debit that is able to be processed. Additionally, you understand and agree that we may collect a returned item processing fee as allowed by State Law. Schedule J Instructions: Use Schedule J to report net profits or net losses from the operatiof a business as a sole proprietorrental propertyyou own,or the operation of afarm. Also use Schedule J if you have passthrough income from a partnership, SCorp. or trustin your RITA esident unicipality If you are nota resident of a RITA municipality, do not port passthrough income from a partnership, SCorp., or trust. youmovebetweenoneRITAmunicipalityandanotherduring the yearyouwillneedallocateyourwageincomeand report that amount on Scheduleand provide a separate worksheet listing effective dates of income allocation.RITA RESIDENTS WITH PASSTHROUGH INCOME ONLY: Schedule P and Worksheet R supplement Schedule J and/or Worksheet L. Use Schedule P if passthrough income/loss was earned in any nonresident, taxing municipalities. Use Worksheet R if you are a resident of a RITA Municipality and you need to calculate the tax paid by the passthroughto your RITA Resident Municipality. WhatConstitutesNetProfits:Netprofitsshalldeterminedthebasistheinformationusedforfederalincometaxpurposes,adjustedtherequirementstheordinanceRITAmunicipality.Expensesattributablenontaxableincomearenotdeductible.Gainsandlossesfromthesaleexchangecapitalassetstheextentrecognizedcapitalgainslossesforfederalincometaxpurposesaregenerally not be considered in arriving atnet profits. HowTreatNetLoss: Beginning with losses incurred in 2017, a net operating loss may be carried forward for 5 years. osses incurred in tax years 2017through2021are subject to a 50% phase in limitation. The amount of net operating loss carryforward that may utilizedis limited to the lesser of 50% of the carried forward loss or 50% of that year’s incomeFor pre2017 losses, generally,theportionnetoperatinglosssustainedanytaxableyear,allocableRITAmunicipality,mayappliedagainsttheportionthenetprofitthesucceedingyear(s)allocablethesameRITAmunicipalityuntilexhausted,buteventformorethanfive (5) years.Therearemunicipalitiesthathaveexceptionsthefive(5)losscarryforwardrule,seeRITAMunicipalitiessection ritaohio.com fordetailed municipalityinformation.portionnetoperatinglossshallcarriedbackagainstprofitsprioryear.Theportionnetoperatinglosssustainedin pre2017 tax years shallallocableRITAmunicipalitythesamemannerprovidedhereinforallocatingnetprofitsthetaxing municipalityportionoperatinglossshallused to offsetincome. Follow the column descriptions: UseColumn 1 to report net profits or net losses applicable to your RITA esident unicipalityONLY. UseColumn 2 o report net profits or net losses for nontaxing Municipalities ONLY. Multiple nontaxing municipalities should be combined to report one total for each Line of Column 2. UseColumns 3to report net profits or net losses from operating a business as a sole proprietorowning rental propertyor operating a farm in any other taxing jurisdictions �� 5 &#x/MCI; 0 ;&#x/MCI; 0 ;LineListincome/lossfromFederalScheduleyouoperateyourbusinessmorethanonemunicipality,youmustallocateyourincomebetweeneachapplicable municipalityColumnsthroughAttachadditionalcopiesScheduleyouneedmorecolumns.Alsoattachcopyof your FederalScheduleand any supporting schedulesSchedule C net profitmay not be reduced any additional allowable federal deductionssuch as onehalf selfemployment taxLine 24Rental Income/LossList all rental income/lossand/or income/lossfrom the production of an oil or gas well from Federal Schedule E, Part as reportable for federal purposesAttach a copy of your Federal Schedule Eand any supporting schedules. you haverentalproperty lo

4 catedRITAmunicipalityyouareconsideredeng
catedRITAmunicipalityyouareconsideredengagedbusinessactivityandtheincomesubjecttaxwhetheryouareresidentRITAmunicipality.youownrentalpropertymorethanonemunicipality,eachmunicipalityshould be listed separately in olumns 1as applicableyouownrentalpropertyandareresidentRITAmunicipality,youwillbesubjectthetaxthenetincomeofsuchrentalregardlessofthelocationofthatrentalproperty.Line 2OtherTaxableIncome (or Loss)Listallothernon incomesuchfarmincome/lossreportedFederalScheduleF,1099miscellaneousincomereportedFederalScheduledirectorfees,ordinarygainslossesreportedFederalForm4797.Makesureputtheamountearnedeachmunicipalitythepropercolumns.Attachschedulesdetailingamountsreportedthisline. LinePassThrough Income/LossPartnership/SCorp./TrustFor passthrough income earned in your RITA Resident Municipalityenterthe total ofpartnershipCorp./trust income from Federal Schedule Ein Column 1For passthrough income earned in nontaxing locations, enter the total of partnershipCorp./trust income from Federal Schedule EColumn 2 If you are a resident of a RITA municipalityearned passthrough income in taxing municipalities other than your RITA Resident Municipality, complete Schedule If you are nota resident of a RITA municipality, you do not report assthrough income from a partnership, SCorp., or trust. Corpdistributive shares that do not represent wages are generally not taxable and should not be reported on Form 37Therearemunicipalitiesthathaveexceptionsto this ruleseethe SCorp. Rules for RITA Member Municipalities listritaohio.com or search the RITAMunicipalitiesection ritaohio.com fordetailed municipalityinformation. LineCurrent Year Workplace Income/LossFor Column, total Lines 23 through 2. For Columns through 6, totalLines 23 through 2For Column 7, add each total (Columns 16 across). LinePrior Year Loss CarryorwardIf you are a resident of a RITA municipalityand you reported an overall net loss for tax year use the Resident Municipality Loss Carryforward Worksheeton Page 6 of Form 37 to calculate the amount to report on Line 28, Column 7. Beginning with losses incurred in 2017, a net operating loss may be carried forward for 5 years. Losses incurred in tax years 2017through2021are subject to a 50% phase limitation. The amount of net operating loss carryforward that may be utilized is limitedto the lesserof 50% of the carried forwardloss or 50% of that year’s income. Therearemunicipalitiesthathaveexceptionsthefive(5)yearlosscarryforwardrulefor losses incurred prior to 2017seeRITAMunicipalitiesection ritaohio.com fordetailedmunicipalityinformation.For municipalities that enacted a new municipal income taxon or after January 1, 2016, a net operating loss is not required to be phasedin and may be carried forward for 5 years. Line Net Resident Taxable Income:Add Column 7, Line 26 and Line 27 and subtract. Calculate tax due on Workplace Income by completing Lines 30 through 33. Line Workplace Loss Carryorwardyou had a operatinglosscarryforwardin your workplacemunicipality (the municipality in which your wage income was earned) fromTax Yea201use the Workplace Loss Carryforward Worksheet on Page 6 of Form 37 to calculate the amount to report on Line 30, Columns 36. NOTE:netoperatingloss carryforwardin a workplace municipality canonlyoffsetwithin the same workplace municipality.Beginning with losses incurred in 2017, a net operating loss may be carried forward for 5 years. osses incurred in tax years 2017through2021are subject to a 50% phase limitation. The amount of net loss carryforward that may be utilized is limited to 50% of the carried forward loss or 50% of that year’ incomeTherearemunicipalitiesthathaveexceptionsthefive(5)yearlosscarryforwardrulefor losses incurred prior to seeRITAMunicipalities section ritaohio.com fordetailedmunicipalityinformation.For municipalities thatenacted a new municipal income tax onor after January 1, 2016, a net operating loss is not required to be phasedin and may be carried forward for 5 years. Line Net axable Workplace Income:Subtract Line 30 from Line 27 for Columns 3. NOTE: Do not complete Lines 32 and 33 if the workplace location is a nonRITA municipality.Line 3Workplace Tax Rate:any of the municipaieslisted in Columnthrough 6 areRITA municipalities, enter the tax rate for eachRITA unicipalityon Line 3Tax rates can be found at www.ritaohio.com. If Line 3is zeroor less, do not enter a tax rateLine 3Municipal Tax Due RITA: If Line 3is a loss enter otherwise, multiplyLine 3, Columns through 6thecorresponding taxrateon Line 3If Line 3is $10.00 or less, enter or Column 7: Total Line 33, Columns through 6and enter on Page 2, Section B,Line 11.NOTE: If you are a resident of a RITA municipality, and your resident municipality allows credit for tax paid to other municipalities,fill out Worksheet Lon Form 37, Page 4 to allocate schedule income/oss and calculate potential credit for your resident municipality. Schedule K Instructions: LineCompleteLineyouearnedincomeRITAmunicipalityfromwhichmunicipalincometaxwaswithheld.Multiplywagesearneda RITAmunicipalitythetaxrateforthatmunicipality.Go to ritaohio.comforthetaxratesforRITAmunicipalities.NOTEnotuseLineyourwageswereearnedyourresidentmunicipality.Enterthetotaltaxandon Page 2, SectionB, Line10.LineCompleteLineyouearnedwagesRITAmunicipalityandyoufiledandpaidthetaxthatmunicipality.Proofpaymentmayrequired.MultiplywagesearnednonRITAmunicipalitythetaxrateforthatmunicipalityEnter the taxratethenonRITAmunicipalityLineLine 36Enter the amount from WorksheetL, Row 1, Column 7Line : Total Linesthrough36, and enter on Page 2, SectionB, LineNOTE: Include Schedule K entries, Lines 3435,on the Credit Rate Worksheeton the bottom of Page 2 6 Worksheet Instructions: Worksheet Lis designed to allocate gains and losses to compute tax due and calculate potential credit to your resident municipality. If y

5 ou were a resident of a RITA municipalit
ou were a resident of a RITA municipality in 2019 and had any combination of gain and loss in more than one municipality,you must complete this Worksheet.o notcomplete Worksheet Lif ou were a nonresident of a RITA municipality for all of 201 Start with your completed Schedule J from Form 37, Page 3. List the name of your resident municipality (Column 1) and list each location where income/loss was earned.If you have passthrough income/loss for taxing municipalities other than your RITA Resident Municipality, you must complete Schedule P before you can complete Worksheet L. Row W From Schedule J, Line 27, list each CURRENT YEAR WORKPLACE INCOME.Row P For Column 2, enter the GAIN from Schedule P, Line 5, Column 7. For Columns 36, enter the GAIN from Schedule P, Line 4 or LOSS from ScheduleP, Line 26d. Row T Add Rows W and Pfor the Net Taxable Workplace Income (Current year Workplace Income/Loss AND NonResident PassThrough IncomeRow 1 Enter Gains: If the “Current Year Workplace Income” Row T is a gain, enter the amount in this row and total across to olumn 7.Row 2 Enter Losses: If the “Current Year Workplace Income” Row T is a loss, enter the amount in this row and total across to olumn 7.Row 3: From Schedule J, Line 28, enter thePrior Year Loss Carryorward in Column 7. Row 4: Add Column 7, Rows 2 and 3Row 5Foreach gain shown in Row 1, divide the gain by the totalof all gains in Column 7 of Row 1, and enter the result as a percentage in the corresponding column on RRow 6ltiply the total loss from Row 4olumny each percentage shown in Row 5, Cumns 16. Enter the result on Row in the corresponding olumn, 16. This amount is the apportioned loss.Row 7Subtracttheapportioned loss in Row 6from the gain inow Note: If you have passthrough income in your RITA Resident Municipality in Column 1, Row 7, ENTER thamount on Worksheet R, Column 1, RowRow 8nter the Net Taxable Workplace Income from Schedule J, Line 31Do not enter amounts that are lessthan zero. Row 9Add the amount in Row P to the amount in Row 8 and enter the total oow 9If the amount isless than zero, enter Row 10Enter the lesser of Row 7 or Row 9. Row 11: If Row 8 multiplied by theworkplace tax rate is $10.00or less, divide Row W by Row T and then multiply the result by Row 10. Otherwise, enter Row 12:Subtract Row 11 from Row 10. If amount is less than zeroenter Row 13:For Columns 36, enter tax rate for workplace municipality listed. Row 14:Multiply Row 12 by Row 13. This is the tax due to the workplace city on non 2 workplace incomeafter allocation of the apportioned loss, for purposes of the resident tax credit calculationRow 15: If amount on Row 14 is greater than zero, enter the amount from Row 12. Row 16: Multiply Row 15 by the Credit Rate of the resident municipality. Row 17: Compare the amounts on Row 14 to the amount on Row Enter the lesser of these two amounts onto Row 17 and total across in Column 7. Enter the amount from Column 7 on in Column E of the 2last row on the Credit Rate Worksheeton Page 2 Schedule P Instructions: Use Schedule P if you have passhrough income in taxing municipalities other than your RITA Resident Municipality. Attach a copy of your Federal Schedule E and any supporting schedules for all amounts listed in Lines 26a, b and NOTE: Each partnership, trustand Corp. payment will be reconciled against the credit claimed. Credits for partnership, trustand Corp.payments will be calculated on an entityby entitybasis not in aggregate for the municipality. Line 26a: List all partnership income earned in a nonresident, taxing municipality(both RITA and nonRITA municipalities)Line 26b: List all SCorpincome earned in a nonresident, taxing municipality(both RITA and nonRITA municipalities)Line 26c: List all trust income earned in a nonresident, taxing municipality(both RITA and nonRITA municipalities)Line 26d: Add Lines 26ab andc. For Column 7, add Line 26d acrosshis represents the total current year nonresident passthrough income/loss. Enter the Column 7, Line 26d total on Page , Schedule J, Column 7, Line 26. Line 1:For each municipality (both RITA and nonRITA) listed in Columns 36, enter the applicable tax rate. Line 2If Line 26d is a GAIN, multiply Line 26d by Line 1 to calculate potential residence tax due on current year nonresident passthrough income. Line 3: Enter the tax paid by your partnershipCorp./Trust to each municipality on the taxpayer’s shareof that incomeLine 4: If Line 3 is less than Line 2, divide Line 3 by Line 1to calculate the income eligible for credit. Otherwise, enter the amount from Line 26d. Line 5:Subtract Line 4 from Line 26d. Add total across to Column 7. Worksheet R Instructions: Use Worksheet R if you are a resident of a RITA municipalityyou need to calculate the tax paid by the partnership to your RITA esident unicipality. Row 1Enter GAIN ONLY from Schedule J, Column 1, Line 23. Row 2Enter GAIN ONLY from Schedule J, Column 1, Line 24. Row 3Enter GAIN ONLY from Schedule J, Column 1, Line 25. Row 4Enter GAIN ONLY from Schedule J, Column 1, Line 26. Row 5Add Row4. his total is used to compute the GAIN percentage to enter in Column 2Divideeach amount in Rows 1by Row 5, Column 1 and enter eachpercentagein the applicable Row in Column 2Row 6 Enter the amount from Worksheet L, Row 7, Column 1 ONLY. This is the total gain, offset by allocated loss. Row 7, Column 1Multiply Row6, Column 1 by the Gain Percentage from Row 4Column 2. Row 7, Columns 23: Enter the tax rate of your Resident Municipality and multiply this rate by Row 7, Column 1. Row 7, Column4: Enter e passthrough entity payments madto your RITA Resident Municipality on the taxpayer’s shareof the passthrough entity’s incomeRow 7, Column5: Enter the lessof Row 7, Column 3 or Row 7, Column 4 and enter on Page 2, Line 7b. See Page 6 of Form 37 for Loss Carryfo

6 rward Worksheets to use for Tax Year 201
rward Worksheets to use for Tax Year 201 ��1 &#x/MCI; 0 ;&#x/MCI; 0 ;The RegionalIncome TAgency(RI For the most up to date list of municipalities that RITA collects for and their tax rates please visit ritaohio.com/TaxRatesTable . If you do not have internet access you can contact our Customer Service department for this information at 1.800.860.7482 ext. 5002. InstructionsforForm Theseinstructionsareonlyguidelines.Theapplicablemunicipalordinancesandrulesregulationstakeprecedence. GeneralInformation: OnlineAccess the RITA website at ritaohio.com to FastFile or eFileyourreturnonlinefreeofcharge,researchfrequentlyaskedquestions, download forms and access a fillable PDF version of Form 37. Mail:Returnsfiledmailmustpostmarkedlaterthan April 15, . SRequiredDocumentation P 2 theseinstructionsforthedocumentsthatmustbe included with thereturn.Phone:Fortaxassistance, contactourofficestollfree 1.8607482forTDD:, MondayFriday5pm. Usingautomatedsystemhours a day,youcanverifytheamountestimatedtaxpaymentscreditsyouraccountmake a paymentcalling 1.8008607482.Please visit ritaohio.com for extended phone hours, including weekends as the tax filing season approaches. In PersonFree walkin taxpayer assistance is providedfor all taxpayers who are required to file for any RITA municipality. Agents are site to provide assistance. Please visit ritaohio.com for walkin office locations, hours and special announcements on extended hours, including weekends as the tax filing season approaches. RITA Municipalities: RITA member municipalitiesmay specific instructions or requirements for filing returns, reporting income and/or making estimated payments. Go to ritaohio.com and click on the RITA Municipalities link. Next, select the applicable municipality. Use this resource for specific items that may apply to RITAmunicipalityNOTE:Use Special Notes Starting Tax Year 2016 to calculate 29 municipal income tax liabilities and your 20estimated tax liabilities. FilingRequirements youwere a resident a RITAmunicipalityduringanyparttheyear,youmustfile a returnwithRITAunlessyouareeligible file a Declarationof Exemption.Exemptionform may be filed electronically or downloaded at ritaohio.com A nresidentmust fileFormthe nonresidentconductedbusinessa RITA municipality or earned wages in a RITAmunicipality and municipal incometax was not withheld, or was not properly withheld, from those wages. onductingbusinessmeans the nonresident earnedselfemployment,farmrental incomeRITAmunicipality. You may owe municipal income tax to both the municipality where you lived (your resident municipality) and to the municipality where you worked or conducted business (your work municipality).If you are a resident of a RITA municipality or a nonresident that conducted business in a RITA municipality, an annual return is required whetheror notyou have tax . If you are a resident of a RITA municipality and you had no taxable income, complete an Exemption form, available at ritaohio.com . WhenFile: FileFormApril 15, . youfileafterthisdate,youmaysubject penaltiesinterest. ExtensionsTimeFile: It is not necessary to file a copy of your federal extension with RITA by April 15, 20. If you have requested or received an extension to file your federal income tax return, your municipal income tax return is automatically extended as well. However, you must provide a copy of the federal extension with your tax year 9 Form 37 on or before October 1, 20. If you have not requested or received a federal extension you may receive an extension for the filing of your municipal income tax return by completing Form 32 EST-EXT Estimated Income Tax and/or Extension of Time to File which is due on or before April 1, 20Form 32 EST-EXT is available at ritaohio.com . An extension to file is not an extension to pay - the taxyouowestilldueApril15, 20Log in to My Account or remit with Form 32 ESTEXT to pay your tax balance due. Extensionstimefilehaveeffecttheduedatestheestimatedtaxes.youfileextension,your firstestimatedtaxpaymentstillApril 15, 2020you file onextensionyouexpectoweestimatedtaxes for , remit your first quarter estimated payment with Form EST-EXT April 15. RefundCredit: Indicatewhetheryouwantoverpaymentyour9 taxcreditedtowardsyourestimate orrefundedyouenteringtheappropriateamount in Section B on Line 18 for a credit or Line 19 for a refund. If youare requestinga refund for: OverpaymentEstimated TPayments:completeForm 37. Excess Payroll Withholding T(includingtaxwithheldor a personunderyearsage):completeForm 10A. Obtainformsritaohio.com . NOTEState Law mandates that amounts $10.00or less will not be refunded.Refundsreceived from yourworkmunicipalitymayaffectthetaxdue toyourresidentmunicipality. Deceased Taxpayer: f a taxpayer died before filing a return for 201, the taxpayer’s spouse or personal representative may have to file a return for that taxpayer. The person who files the return must enter the word “Deceased,” the deceased taxpayer’s name, and the date of death in the applicable (primary or spouse) name box on the top of the return. If this information is not provided, it may delay the processing of the return. PenaltyandInterest: accordancewithmunicipalordinances,penaltyinterestwillimposedforfailurefile a returnandpaytaxes,includingestimatedtaxesforthe current taxyear. See theinstructionsforLinefortheminimumestimatedtaxrequirements. yourestimatedpaymentsarenotequalto,greaterthan,yourprioryear’stotaltaxliabilityyourcurrentyear’stotaltaxliability,youwillsubjectpenaltyandinterestcharges. Name(s),AddressandSocialSecurityNumber(s): Printyourname(s), address and socialsecuritynumber(s)withintheboxesprovided. AmendedReturns: youarefilingamendedreturn,checktheappropriatebox.State why you are filing an amended return in the space provided or attach documentation to the For