Non residents do not usually file a form 37. You are not entitled to a refund of withheld city tax. This is true even if you are a resident of a reciprocal (neighboring) state.
You normally only have to
file a return in the city you live in. It is not necessary to file one in the
city you work in, if different. Your employer is required to remit withholding to the
city you work in, but you do not file a return unless you're claiming a refund or
your employer didn't withhold enough ( both highly unusual). Even then, you do not use form 37. Contact RITA fr a special occasional entrant (less than 20 days) form.
