1. If line 13 is $200.00 or more, you are required by City Ordinance to file the declaration of estimated tax for the next year.   Interest will be assessed if 90% of your current tax liability was not met before January 31st following the tax year that is being filed
  2. All deductions will be disallowed unless a copy of the completed federal return is attached.
  3. No operation losses may be used to offset W-2 income or profits from a different business activity.
  4. Persons under 18 years of age for part or all year who had Lorain City tax withheld may file a return of tax refund. Proof of age is required.
  5. Taxes are due April 15th (or the IRS due date).
  6. We accept cash, personal checks, money orders, Visa, Mastercard, Discover and American Express for payments. Payments can be accepted in person, by mail, in our drop box (located in front of our office), or by phone. 
  7. We will calculate City of Lorain Income Tax return free of charge in our office. Hours are Monday through Friday 8:30 a.m. until 4:00 p.m. No appointment is necessary. Please bring with you your Schedules, W-2’s,W-2G’s and 1099’s for all years you are filing. Please be advised that the lines become longer in March and April, therefore bringing your information in as early as possible will reduce your wait time.
  8. It is your obligation to inform the Lorain City Tax office of any changes in your address, work status, or marriage status or income status for an increase or decrease of your declared estimate amount.