You are required to file a Regional Income Tax Agency (RITA) Municipal Income Tax Return, Form 37, if during any part of the year, all the following applied.
- You were 18 years or older - You had income that was taxed by Ohio - You lived in a or you worked in a RITA municipality and did not have municipal income taxes withheld or you conducted business or owned rental property in a RITA municipality.
Important: RITA Municipal Income Tax Returns are not eligible for electronic filing. You must print your Form 37 and mail it to the Regional Income Tax Agency.