Who is required to file a tax return form with the City?

A tax return should be used by individuals, partnerships, corporations and any other entity having income taxable to this City. Residents must file on all taxable income, wherever earned. Part-year residents must file on all taxable income earned during the period of their Lorain residency. Part-year residents should not, however, pro-rate any income, expense and credit that is earned or that relates to Lorain. Nonresidents must file on all taxable Lorain income, unless wages earned in Lorain is the only taxable income and the tax was properly withheld. For more information, contact us at 440-204-1002.

Show All Answers

1. What income is taxable to the City?
2. Who is subject to the City's Income Tax?
3. Who is required to file a tax return form with the City?
4. When is the filing due date?
5. What is form 2106?
6. How do I handle Early Retirement - Separation Payouts?
7. How do I handle Lump Sum Distributions?
8. How do I submit Federal Schedules?
9. What if I do not include a payment with my return?
10. What are extensions?
11. Is there an age limit for individuals subject to Lorain Income Tax?
12. I am retired. My only income is from Social Security, company pension, interest, and dividends. Am I required to file a City of Lorain Income Tax Return?