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Individuals - Filing
Who must file a RITA tax return?
Resident individuals, 18 years of age and older, who have earned income, even if no tax is due.
Non-resident individuals who have earned income in a RITA municipality that is not subject to employer withholding.
Non-resident invidivuals who conduct business in a RITA municipality, even if no tax is due.
NOTE: Exceptions to the 18 years of age or older exemption exist. For more information, visit the RITA Member List, click on your municipality and select the Individual Notes section.
I am retired, do I need to file a RITA tax return?
Retired individuals with no reportable income (for example W2 wages or Schedule E income) are required to file an Exemption Form and attach a copy of page 1 of your Federal 1040 return. An Exemption form is only required for the first year that this applies.
You are required to resume filing Form 37 if your status changes and you receive reportable income.
I am under the age of 18, do I need to file a RITA tax return?
Generally, if you are under the age of 18, you do not need to file a RITA tax return.
NOTE: Exceptions to the 18 years of age or older exemption exist. For more information, visit the RITA Member List, click on your municipality and select the Individual Notes Section.
I attend college in a NON-RITA municipality, but use my parents' address for mailing purposes. Do I need to file a RITA tax return?
Yes, unless you can provide proof that you have changed your permanent residence to your school address. Acceptable proof includes copy of your driver's license showing school address or first page of your Federal tax return.
I moved during the year, do I need to file?
Yes and you must allocate your taxes based on actual income earned for the time you resided in each municipality.
I worked in a RITA municipality, but I do not live in a RITA municipality. Do I need to file?
You must file if your employer did not fully withhold for your municipality (ies) of employment OR if you have non-wage activity within a RITA municipality.
Do I receive credit for taxes paid to other municipalities?
It depends on your resident municipality.
Click on the Tax Rates Table to determine the credit factor and credit rate.
I cannot pay my taxes in full, can I get on a payment plan?
Yes. If your account reflects “filed balances” due of $250 or more, you may request a payment plan. In order to qualify as a “filed balance”, the tax return for the tax year or years that you owe at least $250 MUST have been already filed by you with RITA.
Before RITA can approve a payment plan for a tax year, the annual tax return for that tax year is required to have been already sent by you to RITA.
I need to amend my original return. What should I do?
You may amend a prior year return subject to the statute of limitations.
If using the current year tax form, simply check the amended box in the upper-right hand corner of the Form 37. Indicate the tax year that is amended if different than the year displayed on the form.
What document(s) do I need to provide when I file?
If you eFile no documentation is required at the time of filing. Documentation may be requested by RITA upon review of your filing.
If you are filing a paper return, you will be required to submit the following forms, if applicable to your reported income: W-2s, 1099s, Federal Schedule C, Federal Schedule E, Federal Schedule F, K-1, Federal Form 2106, Federal Form 3903, front page of Federal Form 1040.