Tax preparation for Lorain, OH residents

Federal, Ohio and Lorain city returns, prepared together. Elena Rusakovich, an IRS-registered tax preparer (PTIN), prepares returns for individuals, families and small businesses in Lorain from our office in Brunswick, about 45 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.

Lorain city income tax: the short version

• Rate: 2.5% for 2026.
• Who collects it: the City of Lorain’s Income Tax Department. Your return is the City of Lorain income tax return.
• Who files: Every Lorain resident aged 18 or over files, even if no tax is due. Retirees and disabled residents with no taxable income file an exemption certificate with a copy of their annual benefits statement.

Work outside Lorain? You may still owe Lorain

Lorain’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.
• Lorain’s tax on the same pay is 2.5%: $1,500.
• Lorain’s credit: $1,200.
• You still owe Lorain $300, unless your employer also withholds Lorain tax for you.

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

Where you work	Its city tax rate	Still owed to Lorain
Cleveland	2.5%	$300
Avon	1.95%	$330
Elyria	2.25%	$300
Westlake	1.5%	$600
North Olmsted	2.0%	$300

School district income tax

The Lorain 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 Lorain

Lorain collects its own 2.5% tax through the city’s Income Tax Department, and its credit stops at 2.0%. So a Lorain resident who works in Cleveland or Elyria still owes Lorain at least 0.5% of that pay. Retired residents with no taxable income file an exemption certificate with a copy of their annual benefits statement.

What Ohio law sets for Lorain

Ohio law sets these for Lorain 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 Lorain clients

We prepare your federal, Ohio and Lorain city return together, and set up estimated payments when your Lorain 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 Lorain

Our office is at 3126 Paxton Dr, Brunswick. From central Lorain it’s about 34 miles, around 45 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 · Elyria · Westlake.

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This page summarises information published by the City of Lorain 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: City of Lorain, FAQs · Ohio school district income tax list, 2026 · Ohio Department of Taxation, find your school district · Ohio Revised Code Chapter 718. Checked 2026-10-12.