FAQs • Lorain, OH • CivicEngage

My employer withheld Lorain tax, but I live in Columbus. How can I get a refund?: 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.

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Treasurer & Income Tax

1. Who must file a City of Lorain tax return?: 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.

2. How can I pay my tax balance?: 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.

3. What are the Income Tax Department regular hours of operation?: The lobby hours are from 8:30 AM to 4:00 PM, Monday through Friday.

4. What is the Income Tax Department contact information?: 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 incometax@cityoflorain.org

5. Are retirees or disabled individuals required to file a Lorain tax return?: 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.

6. Do residents who rent need to file a Lorain tax return?: Yes. The tax collected by the City of Lorain is based on income and residency status, not on property ownership.

8. Do I receive credit for taxes paid to other cities?: Residents receive a credit up to 2.00% for taxes paid to other cities.

9. What is the due date for the City of Lorain's tax return?: The due date matches the Federal tax filing due date for individuals and businesses.

10. Can the tax office help me prepared the City of Lorain tax return?: Yes. Auditors from the Income Tax Department are available to prepare your INDIVIDUAL tax return for you free of charge. No appointment is necessary.

12. I owe city taxes but I am unable to pay my full liability at the time my return is due. Should I still file my return?: 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.

13. Does your office handle property taxes?: 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.

14. My employer withheld Lorain tax, but I live in Columbus. How can I get a refund?: 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.

15. Is it possible to amend my estimate during the year?: Yes. On the reminder notices sent for the second, third and fourth quarters, there is a box to amend your yearly estimate.

16. I am a Lorain resident and work in an area with no municipal tax. How often must I file with Lorain?: 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.

17. I am over eighteen, but currently attend college. Do I need to file a Lorain tax return?: 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.

18. I’m a partner in a partnership and a Lorain resident. Do I owe Lorain tax on my income from the partnership?: 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.

19. I’m self-employed by my business has not shown a profit. Am I required to file a return?: 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.

20. Can I forward my form to the Income Tax Department online?: 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).

21. My spouse and I file separately at the federal/state levels. Do I have to file the same for municipal purposes?: 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.

22. Can you answer questions concerning Federal or State taxes?: No. Any inquiries regarding Federal or State taxes should be directed to either the IRS or the State of Ohio, respectively.