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All resident individuals 18 years of age and over, non-residents who own rental property or conduct business in Lorain, and resident and non-resident businesses that operate or have an office within the city limits must file a City of Lorain tax return, even if no income is earned or no tax is due.
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Acceptable forms of payment include cash, check, money order, debit card and credit card. You may pay in person during regular business hours, by mail, on-line www.cityoflorain.org or over the phone.
The lobby hours are from 8:30 AM to 4:00 PM, Monday through Friday.
The Income Tax Department is located at 605 W. 4th St. Lorain, OH 44052. The Income Tax Department's phone number is (440) 204-1002. The Income Tax Department's fax number is (440) 204-1006. The Income Tax Department's email is firstname.lastname@example.org
Yes. Retirees and disabled individuals with no taxable income will need to file an exemption certificate and supply the Income Tax Department with a copy of their annual benefits statement.
Yes. The tax collected by the City of Lorain is based on income and residency status, not on property ownership.
Lorain's tax rate is 2.5%.
Residents receive a credit up to 2.00% for taxes paid to other cities.
The due date matches the Federal tax filing due date for individuals and businesses.
Yes. Auditors from the Income Tax Department are available to prepare your INDIVIDUAL tax return for you free of charge. No appointment is necessary.
Yes, on winnings over $600.00.
Yes, you should file your return by the due date whether or not you are able to pay the amount of tax that you owe. You will receive a bill for unpaid taxes along with the late payment penalty of 15% and .50% (federal rate) per month interest. You may call (440) 204-1002 to arrange for payment of the charges shown on the bill.
No. The Lorain County property tax office is located in the Adminstration Building in downtown Elyria. Their address is 226 Middle Ave Elyria, OH 44035. Their phone number is (440) 329-5787.
Because income is taxed first where it is earned, if your wage were earned in Lorain you would owe Lorain tax on that basis and would not be due a refund merely because you live in Columbus (or any other municipality). If your employer's office location is in Lorain but you worked all or part of your time outside Lorain, you would be due a refund of all or part of your Lorain tax which you can claim by filing an individual refund form for days out of the city. In this situation, the wages you claimed as having earned outside of Lorain would be subject to Columbus (or any other municipality) tax. An employer's certification is required with all requests for a refund of tax withheld on wages claimed as having been earned outside of Lorain.
Yes. On the reminder notices sent for the second, third and fourth quarters, there is a box to amend your yearly estimate.
You must file as annual tax return by IRS due date each year. As part of your annual tax return, a declaration of estimate may be required, when your tax liability to the City of Lorain exceeds two hundred dollars ($200.00). The first estimate should be paid with the annual tax return. Subsequent payments are due June 15th, Sept. 15th and Dec. 15 of the current year. If no estimate payments are made, then a penalty will be assessed at the time of filing, on the amount of tax due.
Yes, if this permanent residence, even if you do not domicile there. Permanent residence is established by where you maintain your driver’s license, voter registration and file your federal and state tax returns.
Lorain resident is taxed upon his/her share of all income earned by partnerships (wherever located) in which he/she is a partner. However, the credit allowed by the City of Lorain is given for all city income tax that was paid to the city or cities in which the income was earned, whether the partnership as an entity or you as an individual partner paid in tax.
Yes, anyone conducting a business in Lorain must file as annual return and report the net profits or net losses of said business. The leasing of real or tangible property (i.e., income from rental property) that you own is considered a taxable business activity that must be reported.
No, but forms are easily downloaded from the city website www.cityoflorain.org. Residents can then either mail the forms back with all W2’s, Schedules, front page of Federal 1040 attached along with payment (if applicable).
No, a husband and wife, in any taxable year, may elect to file separate or joint city returns, regardless of their federal or state filing status. However, there is no advantage to filing separate at the local level.
No. Any inquiries regarding Federal or State taxes should be directed to either the IRS or the State of Ohio, respectively.