Pay Your Taxes


The Lakewood Municipal Income Tax Division

The city of Lakewood strives to provide with high quality, cost-effective, professional, and courteous service. The Lakewood Municipal Income Tax Division is charged with the collection, audit and enforcement of the municipal income tax ordinance. Through proper tax revenue collection, we assist the Department of Finance in maintaining and strengthening the fiscal integrity of the City.

Tax Return and Payment Mailing Address:

City of Lakewood –
Division of Municipal Income Tax
PO Box 77047
Cleveland, OH 44194-7047

Business Hours:
8 a.m. to 5 p.m., Monday through Friday.
No appointment is necessary.

  • Division of Municipal Income Tax+-

    2014 Tax returns are due on April 15, 2015.

    Click here to download our [Form L-1 Individual City Income Tax Return » ] and corresponding [Instructions » ].
    The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns.
    Interactive
    Individual L-1 Income Tax Form

    The new Interactive Individual L-1 Income Tax Form is a dynamic electronic tool by which taxpayers can prepare their individual City of Lakewood tax returns—for any year in question.

    Just enter your W-2, 1099-Misc, or applicable Federal Schedule information (C, E, K-1, or A with Form 2106) and the return will calculate your balance due for you.  Then, just print a copy of the return, attach the appropriate supporting documentation, and send in along with a payment on any balance due.
    It’s that simple!
    PLEASE NOTE:

    Some web browsers attempt to open PDFs using their own reader plug-ins, which may impair functionality within PDF fill-in forms.  So that the form will function properly, we recommend that you first download the interactive form (by right-clicking on its link and choosing “Save As…”), and then openthe downloaded form in the newest version of Adobe Reader.

    This tool is provided to assist taxpayers with calculating their final return.  There may be occasions, depending on how information is entered, when this tool cannot accurately calculate the final return.  Your return is not finalized until it is received and audited by our tax department.

    This tax form is not being submitted electronically.  If you choose to fill-out the form online, you must PRINT the form; SIGN the printed form; ATTACH all appropriate W-2s, 1099s, and other Schedules; and MAIL the return to City of Lakewood – Division of Tax, P.O. Box 77047, Cleveland, OH 44194.

    [Download the City of Lakewood Interactive Individual L-1 Income Tax Form]

    Online Preparation of your 2014 City of Lakewood Income Tax Return

    To utilize the e-preparation system:

    Input your social security number (or the primary’s social security number in the case of a joint account) and create a PIN number by clicking on the “Don’t have a PIN?” link next to the log in screen’s PIN field.

    Make sure that you’ve updated your address with our office, as your current house number is required when setting up your new PIN.

    The PIN is required to be a combination of letters and numbers (anywhere from 4 to 10 characters), and that these letters are case sensitive.

    You will receive confirmation of your PIN’s creation on the log in page.

    Once you’ve created your PIN and logged into our system, you may prepare your 2013 City of Lakewood income tax return online, file an extension, and check your estimates and prior year credits.
    PLEASE NOTE:

    Your prior year’s PIN is no longer valid. You will need to create a new PIN each year.

    E-Preparation does not mean you have filed!  If you choose to prepare the form online, you must PRINT the form; SIGN the printed form; ATTACH all appropriate W-2s, 1099s, and other Schedules; and MAIL the return to City of Lakewood – Division of Tax, P.O. Box 77047, Cleveland, OH 44194.

    [ Lakewood E-Preparation System » ]

    Related links:

    Internal Revenue Service
    Ohio Department of Taxation
    Ohio Business Gateway
    Ohio Municipalities

  • Business Tax Forms+-

    FormTitle   
     Business Income Tax Registration Form
    L-ESDeclaration of Estimated TaxInstructionsForm
    2014 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2013 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2012 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2011 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2010 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2009 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2008 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2007 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2006 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
  • Lakewood Continues Delinquent Tax Collection Efforts+-

    The City of Lakewood is expanding its efforts to collect income taxes owed the City. Letters are being mailed to Lakewood residents who filed a Federal tax return for 2008 but did not file a City tax return for that year.

    Residents receiving notices must respond in writing within 30 days, providing a complete questionnaire, a copy of their 2008 Federal tax return, and any associated W-2s or other relevant documents.

    Taxpayers found liable for unpaid and/or unfiled taxes will be required to pay penalties and interest on unpaid taxes. Failure to pay delinquent taxes may result in legal action.

    To ensure the success of the above collection endeavor, the City of Lakewood has contracted with the Central Collection Agency of Cleveland to send the aforementioned taxpayer notices and to collect unpaid taxes.

    By law, the City of Lakewood—as a city with a population of under 250,000 people—may not petition the IRS for taxpayer information. The Central Collection Agency, due to its service of approximately forty jurisdictions in Ohio and its specialization in collecting municipal income taxes, has the ability to gather such data from the IRS.

    The City of Lakewood therefore cannot respond to inquiries from individual taxpayers regarding this particular collection effort. All responses and inquiries should be directed to the Central Collection Agency at 1-877-878-8587.

    For more information on the Central Collection Agency of Cleveland, please visit their website at www.ccatax.ci.cleveland.oh.us.

  • Employer Tax Forms+-

    FormTitle   
     Business Income Tax Registration Form
     Filing Format W-2 Data via Magnetic MediaInstructions 
     Withholding Tax Worksheet Form
     W-1 Form Form
     W-3 Form Form
    2014 Forms
    LK-W-1Monthly/Quarterly Return of Income Tax WithheldInstructionsForm
    LK-W-3Annual Reconciliation of Income Tax WithheldInstructionsForm
  • Obtaining an estimate+-

    The City of Lakewood requires persons who expect to owe more than $100.00 in tax for the current filing year to make quarterly estimated tax payments.

    You may pay the full amount of total estimated tax due with your current year tax return. Otherwise, 1/4 of the estimated tax due must be remitted and the remaining amount will be billed to you in three equal installments.

    To avoid penalty and interest, you must pay 100% of your prior year’s tax or 90% of your current year actual tax liability by January 31 for individuals and calendar year business. Fiscal year businesses must remit by the last day of the month following their taxable year.

    To amend your declaration of estimated tax for the current year, please complete Form L-ES.

    Please contact the Lakewood Municipal Income Tax Division with any questions. Our phone number is (216) 529-6620. Office hours are Monday through Friday 8:00am to 5:00pm.

  • Filing for an extension+-

    A copy of the federal extension, Form 4868 for individuals or Form 7004 for businesses, must be received in our office by the original due date. An extension is only an extension to file.

    This extension extends the municipal due date to the last day of the month to which the due date of the federal return is extended.

    You may e-mail, fax, or mail your request to our office. We do not accept extension requests over the phone.

  • How to Pay Your Taxes+-

    Acceptable payment methods are:

    Cash (only available in person)

    Personal check, cashier’s check, money order

    MasterCard®, Visa® credit or debit card (only available in person or over the phone during regular business hours)

    ACH (Automated ClearingHouse) Electronic Funds Transfer – Payment can be deducted directly from checking or savings accounts (only available for quarterly estimates & payment plans)

    ACH Electronic Funds Tranfer Registration Form-Quarterly Estimates
    ACH Electronic Funds Transfer Registration Form-Payment Plan

    NOTE: Personal checks and electronic fund transfers returned unpaid due to non-sufficient funds will be assessed a $30 fee.

    Delinquent Taxes

    The City of Lakewood will extend payment arrangements for outstanding tax liabilities to taxpayers experiencing financial difficulties.

    To participate in the City’s payment plan:

    All tax year filings (returns, exemptions and/or extensions) must be current and up to date

    The monthly payment is required to be debited from a designated checking or savings account.

    Minimum of $50/month payment or 12 month of payments (payments can be lower or terms extended based on hardship conditions at the discretion of the Administrator or designated agent)

    Changes to your ACH Electronic Funds Transfer for quarterly estimates or payment plans need to be made in writing or by contacting our office directly a minimum of five (5) business days prior to the next scheduled funds transfer.

  • Individual Tax Forms+-

    FormTitle   
     Individual Income Tax Registration Form
     Declaration of Exemption Form
    L-ESDeclaration of Estimated TaxInstructionsForm
    L-RApplication for RefundInstructionsForm
    L-REVApplication for Refund - Employer Verifications Form
    2014 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2013 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2012 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2011 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2010 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2009 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2008 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2007 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form
    2006 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
     Supplement Table A Form
     Supplement Table A-1 Form
     Supplement Table A-2 Form
     Supplement Table B Form
     Supplement Table B-1 Form

     

  • Payment Forms+-

    FormTitle 
    ACH-QACH Electronic Fund Transfer Registration - Quarterly EstimateForm
    ACH-PACH Electronic Fund Transfer Registration - Payment PlansForm
    ACH-CACH Electronic Fund Transfer Change FormForm

    Taxable versus nontaxable income

    To learn more about what income is taxable and what is not, click here.