Individual FAQs - Filing - Filing Requirements
Resident individuals who are 18 years of age and older must file an annual return, even if no tax is due.
Non-resident individuals who have earned income in a RITA municipality that is not subject to employer withholding must file an annual return.
Non-resident individuals who conduct business in a RITA municipality must file an annual return, even if no tax is due.
NOTE: Exceptions to the 18 years of age or older exemption exist. For more information, visit the RITA Municipalities, click on your municipality and select the Special Notes section that relates to the appropriate tax year.
For taxpayers on a federal extension, a separate request for a municipal extension is not required. Submit a copy of the federal extension with the filing of the extended municipal return.
For taxpayers not on a federal extension, an extension request must be submitted on or before the date the municipal income tax return is due. Download and complete a Form 32 EST-EXT.
Please remember that an extension only extends the time allowed to file an annual return, not the time allowed for payment.
Retired individuals with no taxable income (for example W2 wages or Schedule E income) are required to file an Exemption Form and attach a copy of page 1 of their 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 taxable income.
If you file electronically, no documentation is required at the time of filing. RITA may request documentation from you after the filing is reviewed.
If you file a paper return you will be required to submit the following forms and schedules, as applicable: W-2 Form(s); Federal Form 1040; 1099 Form(s); Federal Schedule A; Federal Schedule C; Federal Schedule E; Federal Schedule F; Federal Schedule K-1(s); and Federal Form 2106.
I attend college/university 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 may include a copy of your driver's license showing school address or first page of your Federal tax return.
Yes; you must allocate your taxes based on actual income earned for the time you resided in each municipality.
You must file if your employer did not fully withhold for the municipality or municipalities in which you worked, OR if you earned non-wage income within a RITA municipality.
It depends on your resident municipality. View the Tax Rates Table to determine the credit available, if any, in your resident municipality.
Yes. If your account reflects “filed balances” due of $250 or more, you may request a payment plan by contacting the Collections Department at 800.860.7482, ext. 5004.
In order to qualify as a “filed balance”, the tax return for the tax year or years that you owe at least $250 MUST already be filed with RITA.
You may obtain a tax form for the tax year you are amending at the Forms and Instructions section. Check the box in upper-right hand corner of the form to indicate that it is an amended return. You may amend a prior year’s tax return within three years of the date that the original return was filed.
Married taxpayers have the option to file either separate returns (Married Filing Separately, called a “Single Filer”) or Joint returns. Use the Filing Status Flow Chart for more information.
Municipal income tax returns can be filed Single or Joint, even if a married couple chose a different filing status for their Federal and State returns.
A return can be filed jointly even if only one spouse has taxable income, however, each spouse must have resided in the same municipality for the ENTIRE year.
In order to ensure payments are applied to the desired account(s), it is recommended that the filing status for married taxpayers remain consistent each year.
For joint accounts that want to begin filing separately, please note that any amounts paid into the joint account prior to the date of the account separation remain on the primary taxpayer’s account. To request payments made on the joint account be applied to the secondary taxpayer account, a Request for Allocation of Payments Form will need to be completed.