Who should file a R.I.T.A. tax return?
Any resident or partial-year resident of a R.I.T.A. municipality, 18 years of age or older who has earned income. See Form 37 Special Notes for Exceptions. Also, any non-resident who is employed (or doing business in) a R.I.T.A. municipality AND has not had municipal income tax withheld during the tax year (or not enough municipal tax withheld) is required to file.
