 Yes - If you were a resident of East Liverpool during any part of the tax year, and were 18 years
of age or older.
If you were not a resident, but had a business or rental property located in the city.
If you were not a resident, but were self employed and performed work within the
city. - No - If you are retired and your only source of income is from retirement earnings
(Pension, Social Security, etc) . However, you must file an exemption and a social security statement of earnings.
If you were not a resident, but you worked in East Liverpool, and you employer withheld the
1.5% East Liverpool City Income Tax correctly from your wages.
- Where- Tax returns may be filed in person, in our office located on the second floor of the
City Hall Building at 126 West 6th St. East Liverpool.
Normal hours are 8:00 AM to 4:30 PM- Monday through Friday.
Tax Returns may also be mailed to our office at the same address.
- When- The normal filing due date is April 15, however if that date falls on a weekend
the filing due date will be extended to the next business day.
For Calendar Year 2005- the filing due date is April 17, 2006
For Fiscal Year filers (corporations and partnerships) the filing due date is
105 days from the end of the fiscal year.
- An extension will be granted if additional time is needed to file. City regulations are the
same as those of the IRS. A copy of your Federal
Extension Form and a written request must be submitted on or before the normal filing
Deadline ( April 15 )
Caution- an extension of time to file is not an extension of time to pay. If you will owe
Tax the balance due must be paid with the extension to avoid penalty and
interest charges.
- Tax forms may be downloaded from the City Web Page http://www.eastliverpool.com.
They are also available at the City Income Tax Office.
Failure to receive a tax form is not an excuse for not filing!
- Use either form, but be sure to attach the second form, so we may correct our records.
- Contact the Tax Department to explain your situation so your records can be corrected
to avoid non-filing penalties.
- File your tax return as early as possible (before April 15) and contact the tax office
to make payment arrangements. You will avoid the late filing penalty of $25.00.
After April 15 a late payment penalty of 1/2% will be added monthly on the unpaid tax balance, until paid in full.
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Part year residents must apportion their income and report the amount earned while a
resident. Provide detail- include a copy of your W-2 forms, of your last pay stub before
your move and a copy of any calculations.
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Yes, because there is a mandatory filing requirement for all city residents. A City Tax
Return must be filed regardless of the amount of income earned or the amount of tax due.
Failure to file by the normal due date may result in a penalty of $25.00.
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Use the amount in W-2 box 20 (local wages) which should be the same as the amount
in box 5 (medicare wages and tips) in most situations. This amount is before any
deductions for contributions to deferred compensation plans.
Deferred Compensation ( for example a 401K plan) will be taxed by the IRS and State
at a later date, normally when the taxpayer retires.
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Any questions relating to Property Tax should be referred to the Treasurer of
Columbiana County- 330-424-9514.
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City Tax Personnel are available to assist with local income tax questions or preparation.
Call ( 330-385-5437) or come to our office
Office hours are: Monday through Friday 8:00 AM to 4:30 PM.
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Yes, only the first page along with any schedules (E for rentals and/or C for businesses) along with all W-2 forms.
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The City of East Liverpool does not allow for a credit of taxes paid to another municipality.
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Do I have to file a East Liverpool City Income Tax Return?