Pay Your Taxes | The City of Lakewood, Ohio

Pay Your Taxes


The Lakewood Municipal Income Tax Division

The city of Lakewood strives to provide its taxpayers with high quality, cost-effective, professional, and courteous service. The Lakewood Municipal Income Tax Division is charged with the collection, audit and enforcement of Lakewood’s 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.

Please note: The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns. No appointment is necessary.

Returns for the tax year 2015 are due by April 18, 2016.

Click here to download our L-1 Individual City Income Tax Return Form and corresponding Instructions.

Interest Rate Notice: Tax Year 2016

The interest rate for tax year 2016 is 5%.

Ohio Revised Code 718.27 requires that municipalities set the interest rate for delinquent unpaid tax liabilities at the federal short-term rate (rounded to the nearest whole number percent) plus 5 percent (5%). Interest shall be imposed per annum on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. The interest rate shall apply to the calendar year following the July of the year in which the federal short-term rate is determined.

General Information:

Who Must File

  • All residents and part-year residents who are age 18 or older
  • Residents or non-residents who conduct business in the city of Lakewood (both income and loss must be reported)
  • Residents or non-residents who own property in the city of Lakewood (both income and loss must be reported)
  • Non-residents who worked in Lakewood but whose employer did not withhold income tax

The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns. No appointment is necessary.

Tax Rate

The city of Lakewood has a tax rate of one and one-half percent (1.5%), but allows a credit of up to one-half of one percent (0.5%) for a tax withheld for other localities by the employer.

Office Location/Mailing Address:

City of Lakewood
Division of Municipal Income Tax
12805 Detroit Ave., Suite 1
Lakewood, OH 44107

Tax Payment Mailing Address:

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

Contact Information:

Phone: 216.529.6620
Fax: 216.529.6099
Email: taxdept@lakewoodoh.net

Business Hours:
The Division of Municipal Income Tax is open from 8 a.m. to 5 p.m., Monday through Friday. No appointment is necessary.

Extended Hours in March and April:

  • March 22, March 24, March 29, March 31 from 8 a.m to 7 p.m.
  • April 5, April 7, April 12, April 14, April 15, April 18 from 8 a.m. to 7 p.m.
  • Saturdays in April: April 9 and April 16 from 9 a.m to noon.

Acceptable Payment Methods:

  • Cash (for in-person payments only)
  • Personal check, cashier’s check, money order
  • MasterCard®, Visa®, Discover ®, American Express® credit or debit card

Payment plans are offered by means of ACH Electronic Funds Transfer. Please see the Payment Plans section for more information.

  • Interactive Forms+-

    The City of Lakewood Tax Division’s Interactive Forms are a dynamic electronic tool by which taxpayers can prepare their individual City of Lakewood tax returns for any year in question. Individuals may also prepare their individual Declarations of Exemption for any year in question, and businesses may prepare their reconciliations and monthly/quarterly withholding statements for any period.

    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 open the downloaded form in the newest version of Adobe Reader.

    Interactive Individual L-1 Income Tax Form

    Please first complete the personal information section of the form, including the Social Security Number field(s). Please also be sure to indicate which tax year is being referenced by the return in the appropriate field.

    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.

    NOTE: 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.

    Please first complete the personal information section of the form, including the Social Security Number field(s). Please also be sure to indicate which tax year is being referenced by the form in the appropriate field.

    In the middle section of the form, please check the box indicating the situation that best fits your exemption status. If you are unsure of which option best fits your exemption status, or if none of the options present fit your exemption status, please check option 2 and write a short explanation on the line provided.

    NOTE: This tool is provided to assist exempt resident taxpayers with fulfilling their City of Lakewood filing obligations. The City of Lakewood is a mandatory filing city requiring all residents 18 years of age and over to file a tax return or an appropriate exemption form for each year or partial year lived in Lakewood.   If you were a wage earner; were self-employed; owned property for which you declared income or a loss on your Federal return; had lottery or gambling winnings; or received a taxable distribution from a partnership, S-corporation, or trust, you cannot use this exemption form and must file a tax return.

    This exemption 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 documentation, per the instructions; and MAIL the form to City of Lakewood – Division of Tax.

    Download the City of Lakewood Interactive Declaration of Exemption Form 

    Interactive W-1 Withholding and W-3 Reconciliation Forms

    Please first complete the business information sections of each form, including the Federal ID Number fields. Please also be sure to indicate which tax year is being referenced by the reconciliation, and which tax period (monthly or quarterly) is being referenced by the withholding form in the appropriate fields.

    • For W-1 Withholding Form: Enter appropriate information on Lines 1, 2, and 5. The form will calculate your balance for you. Then, just print a copy of the form and send in along with a payment on any balance due.
    • For W-3 Reconciliation Form: Enter appropriate information in the grid as well as on Lines 1, 2, 4, and 5. The form will calculate your balance for you. Then, just print a copy of the form and send in along with a payment on any balance due.

    NOTE: These tools are provided to assist businesses with calculating their monthly/quarterly withholding and reconciliations. There may be occasions, depending on how information is entered, when these tools cannot accurately calculate these numbers.

    These forms are not being submitted electronically.  If you choose to fill-out the forms online, you must PRINT the forms; SIGN the printed forms; ATTACH all appropriate documentation, per the instructions; and MAIL the forms to City of Lakewood – Division of Tax.

  • E-Preparation Service+-

    Online Preparation of your 2015 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). Any letters that are part of your PIN 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 2015 City of Lakewood income tax return online, file an extension, and/or 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.

    [ Lakewood E-Preparation System » ]

  • News/Updates+-

    Changes Coming to Individual Estimates and Employer Withholding in 2016

    Pursuant to the passage of Amended Substitute House Bill 5 in December 2014, new State mandated municipal income tax guidelines have been established. These guidelines are effective beginning January 1, 2016.

    Among the guidelines affecting Lakewood’s citizens in 2016:

    • The threshold for declaring an individual estimate has been raised from $100.00 to $200.00.
    • Individual estimate due dates for tax year 2016 onward fall on April 15th, July 15th, October 15th, and December 15th.
    • Employers may remit quarterly if withholding in the previous calendar year was between $1 and $2,399, or if the amount required to be withheld did not exceed $200.00 during any month of the last calendar quarter.
    • Employers MUST remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.00.
    • Withholding remittance and payment must be received no later than the 15th of the month following the reporting period.

    Lakewood Continues Delinquent Tax Collection Efforts

    Lakewood residents who have failed to file their tax returns could face criminal charges in Lakewood Municipal Court.

    Through a special prosecutor appointed by the IRS, the city will begin filing charges starting in late 2015, using data obtained in a partnership with the City of Cleveland’s Division of Taxation and the Internal Revenue Service.

    “It’s much easier for taxpayers to call the tax department to resolve these issues and get set up with a payment plan than it is to respond to a criminal filing,” said Patricia Chittock, the assistant finance director for the city’s Division of Municipal Income Tax.

    The charge — failure to file a tax return — is a first-degree misdemeanor. Those found guilty face up to six months in jail and a $1,000 fine per tax return.

    Those who haven’t filed are encouraged to call the Lakewood Division of Municipal Income Tax at 216-529-6620.

  • Business Tax Forms+-

    FormTitle   
    2015 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
     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
  • 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
  • Declaring an Estimate+-

    The City of Lakewood requires persons who expect to owe more than $200.00 in tax for the current filing year to make quarterly estimated tax payments.

    Estimates for the current year are billed quarterly, with the exception of the first quarter—which is due to be paid with your tax return by April 15. The remaining three quarters are due by June 15, September 15, and December 15 respectively. If you wish to pay your full estimate at once, you may do so.

    To avoid penalty and interest, you must pay 100% of your prior year’s tax (as current year’s estimate) or 90% of your current year’s actual tax liability by January 31st for individuals and calendar year businesses. 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.

  • 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.

  • Payment Plans+-

    The City of Lakewood Municipal Income Tax Division will extend payment arrangements for outstanding tax liabilities to taxpayers experiencing financial difficulties, under the following conditions:

    • All tax year filings (returns, exemptions, and/or extensions) must be current and up to date.
    • The monthly payment amount must be a minimum of $50.00 per month, or must be an amount extending the payment plan for no more than 12 months.
    • The monthly payment must be made via ACH (Automated ClearingHouse) Electronic Funds Transfer, whereby the payment can be deducted directly from a checking or savings account. The withdrawal date for monthly payments is the 22nd of each month, except for when that 22nd falls on a weekend or holiday—then the withdrawal will happen on the next business day.

    NOTE: Personal checks and electronic fund transfers returned unpaid due to non-sufficient funds will be assessed a $30.00 fee.

    Linked below is our registration form for the monthly payment plan:

  • Individual Tax Forms+-

    FormTitle   
    Individual Income Tax RegistrationForm
    Declaration of ExemptionForm
    L-ESDeclaration of Estimated TaxInstructionsForm
    L-RApplication for RefundInstructionsForm
    L-REVApplication for Refund - Employer VerificationsForm
    2015 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2014 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2013 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2012 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2011 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2010 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2009 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2008 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2007 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2006 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
  • Taxable Income+-

    The following lists are for reference purposes only. They are not all-inclusive, and may be subject to revision without notice.

    Taxable Income:

    • Wages
    • Salaries
    • Bonuses
    • Commissions and fees
    • Sick and/or vacation pay
    • Third party sick pay
    • Qualified pension plans
    • Employer supplemental unemployment benefits
    • Lottery and gambling winnings
    • Director Fees
    • Employee contributions to retirement plans
    • Incentive payments
    • Cost of group term life insurance over $50,000.00
    • Severance pay.
    • Compensation in the form of property
    • Ohio located S-Corp
    • Distributive shares of a Partnership or LLC

    Non-Taxable Income:

    • Interest Income
    • Dividend income
    • Welfare benefits
    • Social Security benefits
    • State unemployment
    • Worker’s compensation
    • Insurance proceeds
    • Cafeteria plans
    • Alimony
    • Active Duty Military pay
    • Capital Gains
    • Annuity distributions
    • IRA distributions
    • Government allotments
    • Clergy housing allowance
    • Precinct election official (up to $1,000.00)
    • Intangible income
    • Child support
    • Retirement income