| INCOME TAX DIVISION |
| Businesses:
Electronic Tax Programs |
The City of Kettering Income Tax Division now has in place two means by which employers may file their withholding tax payments electronically. They are the ACH Credit Program and the Webfile Program. All employers who are required to remit employee withholding tax payments must use one of the two programs unless they fall below the minimum requirements (listed below) or are specifically exempted by the Tax Manager. All other employers who currently remit employee withholding tax payments to the City of Kettering are eligible to use either program. |
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Webfile Program
The Webfile Program allows an employer to log onto our secure website and initiate the ACH Debit (electronic check) process to remit employee withholding taxes to the City of Kettering. |
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ACH Credit Program
The ACH Credit Program is designed for larger employers with significant internal, information technology capabilities. It allows the employer to schedule the settlement date on which their remittance will be deducted from their bank account. With this program, the employer will have to contact their bank to have them send the funds to the City of Kettering. |
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| Exceptions To Electronic Filing Requirements: |
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Courtesy withholders, who are not required to withhold Kettering tax, likewise, are not required to file via electronic funds transfer. A courtesy withholder may choose to file via electronic funds transfer because of the benefits the electronic filing system provides. |
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Employers who were required to withhold less than $175.00 in tax in the prior year may continue to file on paper until they exceed the minimum threshold of $175.00 in a calendar year. |
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Subject to approval by the Board of Adjudication, the Tax Manager may grant a temporary exemption of up to eighteen months from the requirement to file via electronic funds transfer if it is found that the electronic filing requirement will impose a substantial hardship upon the employer. An employer must submit a written request for such an exemption, providing basis for a substantial hardship. All temporary exemptions shall expire on June 30; if a temporary exemption was initially granted in January, February, March, April, May, or June, then the temporary exemption shall expire on June 30 of the year following the year in which the temporary exemption was initially granted. No temporary exemption shall last longer than eighteen (18) consecutive months. |
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| This information is intended to provide a brief summary of filing requirements and does not cover all possible circumstances.
If you have any questions or need additional information, you may contact the Tax Division at (937) 296-2502 weekdays from 8:00 a.m. to 5:00 p.m. |

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