Do I Need To File?
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.
Filing Requirements Explained
Generally, if you are under 18 years of age, you do not need to file a return with RITA. Exceptions to the 18 years of age or older exemption exist. For more information, select your RITA Municipality and view Special Notes and Tax Documents for the applicable Tax Year.
If you meet the age exemption, but your employer withheld wages of $10.01 or more, you may request a refund by filing out a Form 10A.
If you have no taxable income you are required to file an Exemption Form the first year that this applies. You are required to resume filing a return if your status changes and you receive or earn taxable income.
If you attend college in a NON-RITA Municipality, but use your parents’ address for mailing purposes, you need to file a return with RITA, 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 or the first page of your Federal tax return.
If you generally do not meet any other exemptions (under the age of 18, retired, etc.) and have no taxable income for the entire tax year you are required to file an Exemption and enclose page 1 of your Federal Form 1040.
If you have requested or received an extension to file your federal income tax return, your municipal income tax return is extended as well. Submit a copy of the federal extension when you file your annual return. If you have not requested or received a federal income tax filing extension, you may receive a six-month extension for filing your municipal income tax return by completing Form 32-EXT, Section 1 and submitting this request on or before the annual income tax return filing date.
The extension only postpones the time allowed to file your annual return, payment of your balance due is still required by the due date. You may use Form 32-EXT to make the required payment.