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                                                                               City of Lakewood - Division of Municipal Income Tax
                                                 FORM L-1                       City Income Tax Return for Individuals                                                      2023                      Due By: April 15 2024,
                                             DATE OF MOVE DURING 2023      :                                                                                                                               Refund
                                             Into Lakewood       ______________                               Prior Address: _________________________________________________
                                                                                                                                                                                                           Extension
                                             Out of Lakewood   ______________                                 Current Address: _______________________________________________                             Amended - Year ___________
                                             Contact Information:                                                                                          Taxpayer's Social Security Number          Make checks payable and mail to:
                                                                                                                                                                                                      City of Lakewood - Division of Tax
                                                                                                                                                           Spouse's Social Security Number (if joint)            PO Box 77047
                                                                                                                                                                                                      Cleveland, OH 44194
                                                                                                                                                           Filing Status - CHECK ONLY ONE                  Phone: (216) 529-6620
                                             Telephone: (_______________) _______________-____________________________________                                    Single                                   Fax: (216) 529-6099
                                                      DO NOT FORGET TO ATTACH THE FOLLOWING DOCUMENTS (AS APPLICABLE):                                            Married - Filing Joint
                                                                                                                                                                  Married - Filing Separately              Email: taxdept@lakewoodoh.net
                                                             If you want Lakewood to calculate your tax - STOP, check the box, sign and date the return.  Submit with W-2s before March 15, 2024.
                                             TABLE A-1: WAGES AND COMPENSATION 
                                                      SECTION 1: Part-Year Resident Calculation
                                             This section should only be used for moves within the State of Ohio.  If you lived                         1. Number of Months Lived in Lakewood:
                                             in Lakewood for the entire year, or if you moved directly into Lakewood from a                             2. Divide Section 1, Line 1 by 12:
                                             residency out of state, calculate Columns 1 and 3 by 100%.                                                 3. Multiply Section 1, Line 2 by 100:                                                  %
                                                      SECTION 2: W-2 Income Calculation
                                                 Dates wages       LOCATION WHERE EARNED                      Column 1          Column 2                   Column 3         Column 4                  Column 5                Column 6
                                                 were earned       List each W2 separately                    Total Wages       Withheld for               Withheld for     Tax Credit Limit          Smaller of        Tax Credit
                                             MM DD MM DD                                                      or Compensation   Lakewood                   other localities (Column 1 x .01)          Column 3 or 4     (Column 5 x .50)
                                                             Enter Section 1, Line 3 in Column 1 and
                                                             Column 3, and multiply each listing in Columns 1 __________%                                  __________%
                                                             & 3 by percentage before entering on form.                         100%
                                                                   Lakewood (Calculate at 100%)
                                                                   Lakewood (Calculate at 100%)

[ATTACH ALL CITY COPY W-2 & 1099 FORMS HERE]                                   Total from TABLE A-2:
                                                                                           Overall Total:                                                                                                        Total  
                                                                                                              (to Line 1)       (to Line 6)                                                                                   (to Line 7)
                                             INCOME
                                             1. Wages and compensation (from Table A-1, Section 2, Column 1)                                                                                  1.
                                             2.                                                                                                                                               2.
                                             3. Total Taxable Non-Schedule Income (add Lines 1 and 2)                                                                                                               3.
                                             4. Schedule Income (From Table B, Column 6, Line 9) - DO NOT enter amount less than zero                                                         4.
                                             TAX AND CREDITS
                                             5. Total Non-Schedule Lakewood tax due before credits (multiply Line 3 by 1.5% or .015)                                                                                5.
                                             6. Taxes withheld and paid to Lakewood (from Table A, Section 2, Column 2)                                                                       6.
                                             7. Wage income tax credit (from Table A, Section 2, Column 6)                                                                                    7.
                                             8. Total Non-Schedule Credits (add Lines 6 and 7)                                                                                                                      8.
                                             9. Total Non-Schedule tax due before estimated payments (subtract Line 8 from Line 5)                                                                                  9.
                                             10. Total Schedule tax due before estimated payments (from Table B, Column 6, Line 16)                                                                                 10.
                                             11. Total tax due before estimated payments (add Lines 9 and 10)                                                                                                       11.
                                             12. 2023 estimated tax payment(s) and unused prior year credits - up-to-date amounts available at                                                12.
                                             13.                                                                                                                                                                    13.
                                             OVERPAYMENT
                                             14. Overpayment                                                                                                                                                        14.
                                             15. From Line 14 - Amount to be credited to 2024 - $_______________   Amount to be refunded - $_______________  (Proceed to Line 17)
                                             BALANCE DUE
                                             16. Balance Due - If Line 11 is greater than Line 12, and not less than $10.00, subtract Line 12 from Line 11                                                          16.
                                             ESTIMATED INCOME TAX FOR 2024
                                             17. Estimated income tax for 2024 (from Line 11)                                                                                                 17.
                                             18. First quarter payment (multiply Line 17 by 25% or .25)                                                                                                             18.
                                             19. 2023  credit applied to first quarter 2024 estimate (from Line 15)                                                                                                 19.
                                             20. Total amount due by April 15, 2024 (add Line 16, 18, and subtract Line 19)                                                                                         20.
                                             The undersigned declares this to be a true, correct, and complete return of Lakewood Income Tax for the period stated.
                                             _______________________________________________________________________________________________
                                              Taxpayer's Signature                                                                                 Date                     Acct. Number      _________________________________
                                             _______________________________________________________________________________________________ Exp. Date ____________  Security Code ___________
                                              Spouse's Signature                                                                                   Date                     Amount Paid  $________________________________
                                             _______________________________________________________________________________________________                                ______________________________________________
[ATTACH CHECK OR MONEY ORDER HERE]            Tax Preparer's Signature (if other than taxpayer)                 Phone #                            Date                     Signature

         I authorize the City of Lakewood - Division of Municipal Income Tax to discuss my account and enclosures with my preparer (above)



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Name(s) on return ________________________________________________    Primary Taxpayer's Social Security Number  __________________________________ 

TABLE B: NET OPERATING LOSS (NOL) CONSOLIDATED TAX CALCULATION SCHEDULE
Attach all copies of Federal Schedules and Non-Lakewood Municipal Tax returns

                                                                                                                                             Column 6 
                                                                    Column 1  Column 2      Column 3             Column 4        Column 5 
                                                                                                                                             Totals
   Taxable Non-Wage Income                                          Earned in Earned in     Earned in            Earned in       Earned in 
                                                                    Lakewood
1                                                                              ___________  ___________  ___________  ___________
2  NOL Carryforward from 2022
   NOL Carryforward from 2021
   NOL Carryforward from 2020
   NOL Carryforward from 2019
   NOL Carryforward from 2018
3  Federal Schedule C Income (Loss)
   Federal Schedule E Income (Loss)
   Federal Schedule E pg 2, K-1 Income (Loss)
4  Taxable non-wage Income 
5  Amounts greater than $0 from Line above
6  Total of positive net profits
7  Percentage of total positive net profits
8  Prior year NOL and current net (loss) totals
9  If (loss) exceeds profit, STOP and enter 0
10 Allowable (loss) based on percentage calculation
11 Net profit after (loss) application
12 Net profit * 1.5% City of Lakewood gross tax rate
13 Enter amount of taxes paid to other municipality (Proof of 
   taxes paid must be attached to return)
14 Credit of 0.5% for taxes paid to other municipality
15 Tax due
16 Total tax due after credit calculation, enter on page 1, Line 10 

Proof may be required.  Please see instructions.

Primary Taxpayer                                                              Joint Taxpayer
       Retired as of ________________                                                Retired as of ________________
       Social Security / disability income only for all of 2023                      Social Security / disability income only for all of 2023
       Unemployment income for all of 2023                                           Unemployment income for all of 2023
       No taxable income for 2023 - explain: ___________________                     No taxable income for 2023   - explain: ___________________
       Under 18 for all of 2023 - Date of birth: _____ / _____ / _____               Under 18 for all of 2023 - Date of birth: _____ / _____ / _____
       Active military duty income only for all of 2023                              Active military duty income only for all of 2023
       Non-resident for all of 2023                                                  Non-resident for all of 2023
       Business/rental closed or sold - _________________                            Business/rental closed or sold - _________________






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