Retirees are only required to file and pay any tax due if they have earned income of any amount (such as wages for part-time employment, lottery/gambling winnings, rental income/loss, or if they engage in any business activity.) No one pays tax on interest or dividend income, and retirees are not taxed on pensions or Social Security. A retiree who has no taxable income must file an Individual Declaration of Exemption form only the first year they are completely retired (had no taxable income at all), and attach a copy of page 1 of the Federal tax return. By doing this, the account will be inactivated by RITA and nothing would need to be filed in the future for city taxes unless there is earned income.
Any non-retiree over the age of 18 who has no taxable income must file an Individual Declaration of Exemption form each year. Anyone who is on permanent disability can request their account be inactivated by contacting the City Income Tax Office at 330.335.2745, or by contacting RITA at 800.860.7482.