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Tax preparation for Middleburg Heights, OH residents

Elena Rusakovich, IRS-registered tax preparer (PTIN)

Federal, Ohio and Middleburg Heights city returns, prepared together. Elena Rusakovich, an IRS-registered tax preparer (PTIN), prepares returns for individuals, families and small businesses in Middleburg Heights from our office in Brunswick, about 15 minutes away. We’re open Monday to Friday, 9 am to 6 pm, and every day from 8 am to 9 pm from January 1 to April 15. Book online or call (440) 212-9613.

Middleburg Heights city income tax: the short version

  • Rate: 2.0% for 2026.
  • Who collects it: RITA, the Regional Income Tax Agency. The city doesn’t collect it itself. Your Middleburg Heights return is a RITA Form 37.
  • Who files: Every Middleburg Heights resident aged 18 or over files with RITA each year, whether or not tax is due: a Form 37 return or, if none of your income is taxable, a Declaration of Exemption. Residents under 18 are exempt from the tax and don’t need to file. Retirees with no taxable income file the exemption only once.

Work outside Middleburg Heights? The credit usually covers it

Middleburg Heights’s credit is a full credit for the tax you pay to the city where you work, counted up to 2.0% of that income.

An example: you earn $60,000 and work in Cleveland.

  • Cleveland withholds its 2.5%: $1,500.
  • Middleburg Heights’s tax on the same pay is 2.0%: $1,200.
  • Middleburg Heights’s credit: $1,200.
  • You owe Middleburg Heights nothing more: the credit covers the whole Middleburg Heights tax.

The same $60,000 of wages earned in other nearby cities, and what you’d still owe Middleburg Heights after its credit:

Where you workIts city tax rateStill owed to Middleburg Heights
Cleveland2.5%$0
Berea2.0%$0
Strongsville2.0%$0
Parma Heights3.0%$0
Parma2.5%$0

School district income tax

The Berea City School District has no school district income tax, and none of the school districts based in Cuyahoga County charges one in 2026.

What’s different about Middleburg Heights

Middleburg Heights gives a full credit for tax paid to your work city, up to its own 2.0% rate, so residents who work in a city with a rate of 2.0% or more usually owe Middleburg Heights nothing extra. The city has used RITA since 1972.

More than a quarter of Middleburg Heights residents, 26.2%, are 65 or older (Census Bureau). Social Security and pensions aren’t taxed, but you still file with RITA, using the Declaration of Exemption. The city has about 15,600 residents, and its workers average a 21.8-minute commute.

What Ohio law sets for Middleburg Heights

Ohio law sets these for Middleburg Heights as for every other city. The tax covers wages, including your 401(k) contributions, plus self-employment and net rental income, but not Social Security or pensions. Returns are due April 15; a federal extension moves the filing date but not the payment date. If you expect to owe $200 or more, you make estimated payments during the year. Our guide explains these rules.

What we do for Middleburg Heights clients

We prepare your federal, Ohio and Middleburg Heights city return (RITA Form 37) together, and set up estimated payments when your Middleburg Heights tax isn’t withheld at work. We also handle small business returns and bookkeeping, in English, Russian and Ukrainian. Here’s what to bring to your appointment.

Getting here from Middleburg Heights

Our office is at 3126 Paxton Dr, Brunswick. From central Middleburg Heights it’s about 11 miles, around 15 minutes by car.

More on city income tax: Live in one Ohio city and work in another · Working from home and city income tax. Nearby: Berea · Strongsville · Parma Heights.


This page summarises information published by RITA and the Ohio Department of Taxation and is provided for general guidance, not as tax advice for your situation. Rates and rules change — check the official pages, or ask us, before relying on any figure here.

Sources: RITA tax rates, tax year 2026 · RITA 2025 Form 37 instructions · RITA: Middleburg Heights member page · RITA: Do I need to file? · Ohio school district income tax list, 2026 · Ohio Department of Taxation, find your school district · U.S. Census Bureau QuickFacts: Middleburg Heights · Ohio Revised Code Chapter 718. Checked 2026-10-13.

Book a consultation

Mon–Fri 9 am–6 pm
Tax season (Jan 1–Apr 15): every day 8 am–9 pm

3126 Paxton Dr, Brunswick, OH 44212

English · Русский · Українська

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