Tax preparation for Elyria, OH residents

Federal, Ohio and Elyria city returns, prepared together. Elena Rusakovich, an IRS-registered tax preparer (PTIN), prepares returns for individuals, families and small businesses in Elyria from our office in Brunswick, about 35 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.

Elyria city income tax: the short version

• Rate: 2.25% for 2026.
• Who collects it: RITA, the Regional Income Tax Agency. The city doesn’t collect it itself. Your Elyria return is a RITA Form 37.
• Who files: Every Elyria 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 Elyria? The credit usually covers it

Elyria’s credit is a full credit for the tax you pay to the city where you work, counted up to 2.25% of that income.

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

• Cleveland withholds its 2.5%: $1,500.
• Elyria’s tax on the same pay is 2.25%: $1,350.
• Elyria’s credit: $1,350.
• You owe Elyria nothing more: the credit covers the whole Elyria tax.

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

Where you work	Its city tax rate	Still owed to Elyria
Cleveland	2.5%	$0
Avon	1.95%	$180
Lorain	2.5%	$0
North Olmsted	2.0%	$150
Westlake	1.5%	$450

School district income tax

The Elyria City School District has no school district income tax. Of the school districts based in Lorain County, only Oberlin (2.00%) and Wellington (1.00%) charge one in 2026, so if your address is in a different school district, check it with the Ohio Department of Taxation’s school district lookup.

What’s different about Elyria

Elyria has used RITA since 1972. Its rate is 2.25%, with a full credit up to the same 2.25%, so residents who work in a city with a rate of 2.25% or more usually owe Elyria nothing extra.

Elyria has about 53,600 residents (Census Bureau, 2025 estimate), and its workers average a 22.6-minute commute. On $60,000 of wages earned in Lorain or Cleveland, both at 2.5%, Elyria’s credit is $1,350, the same as Elyria’s own tax, so there is nothing more to pay Elyria.

What Ohio law sets for Elyria

Ohio law sets these for Elyria 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 Elyria clients

We prepare your federal, Ohio and Elyria city return (RITA Form 37) together, and set up estimated payments when your Elyria 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 Elyria

Our office is at 3126 Paxton Dr, Brunswick. From central Elyria it’s about 29 miles, around 35 minutes by car.

More on city income tax: Live in one Ohio city and work in another · School district income tax in North Ohio. Nearby: Avon · Lorain · North Olmsted.

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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: Elyria 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: Elyria · Ohio Revised Code Chapter 718. Checked 2026-10-13.