The City of Kettering’s due date for filing and paying Individual 2020 Kettering income taxes has been extended to May 17, 2021. There will be no late fee, penalty or interest charges assessed for tax year 2020 filings and payments that were previously due April 15, 2021, if they are received or postmarked by May 17, 2021.
First Quarter, 2021 estimated payments are still due April 15, 2021.
Taxpayers can also request a Federal filing extension to October 15, 2021, that will be honored by the City of Kettering. This will be an extension of time to file, not an extension to pay. Your 2020 tax must still be paid by May 17, 2021.
Tax Rate: 2.25%
• Calendar year end returns are due April 15
• The interest rate is calculated based on the federal short-term rate plus 5%. The rates are as follows:
Calendar Year 2020: 7% per year or 0.58% per month
Calendar Year 2021: 5% per year or 0.42% per month
Calendar Year 2022: 5% per year or 0.42% per month
• Forms may be obtained by calling our office at (937) 296-2502 or go directly to the forms page.
• The City of Kettering Income Tax Division now accepts credit card and debit card payments.
Refund Requests Related to COVID-19
House Bill 197 was passed as a result of the Governor of Ohio’s Executive Order (2020-01-D) declaring a state of emergency on March 9, 2020 due to the coronavirus threat. It is effective for the duration of the state of emergency and for thirty days after the conclusion of that period. HB 197, Section 29 states that any day in which an employee performs personal services at a location, including the employee’s home, which the employee is required to report for employment duties because of the declaration shall be deemed to be a day performing personal services at the employee’s principal place of work. As such, the City of Kettering will not grant refund requests for any period of time working remotely due to COVID-19.
Who Must File
All residents of the City of Kettering (18 years of age and older) are required to file a city income tax return with the Tax Division on an annual basis. The term “resident” applies to anyone whose permanent legal residence is located in the City of Kettering. This includes persons who own their homes and those who rent the apartment or home in which they live. If you have questions about your residency status, please contact the Tax Division.
Part Year Residents
If you only lived in Kettering during part of the taxable year, you must file a tax return covering that time. Report the amount of income you earned while you lived in Kettering. Pay statements with year to date figures or a statement from your payroll department must be used if available. If you pro-rate your income, you must also pro-rate your city tax that was withheld on the same income. Attach a worksheet to your return explaining your calculations.
Non-residents earning income (including salaries, wages, compensation or profits which result from work performed, services rendered, business transacted or activities located within the City of Kettering) from which Kettering Tax has not been withheld at the correct rate of 2.25%.
Exceptions to Mandatory Filing Requirement
Permanently retired or permanently disabled persons with only non-taxable income for city purposes (such as social security, pensions, interest, and dividends) may file for a permanent exemption from the mandatory filing requirement by completing the Declaration of Exemption Return.
Taxable Income Includes but is not Limited to:
• Qualifying wages (generally found in Box 5 of Form W-2)
• Other compensation (includes sick and vacation pay)
• Wage continuation plans (includes retirement incentive plans and buyouts)
• Contributions made by or on behalf of employees to a tax deferred annuity plan (401k plans and the like)
• Directors Fees
• Fringe benefits, such as car allowance
• Stock options
• Gambling winnings
• Royalty Income
• Net profits from the operation of a business, profession, enterprise or other activity
- Military Pay and Allowances
- Social Security Benefits
- Welfare Benefits
- Unemployment Insurance Benefits
- Worker’s Compensation
- Proceeds from qualified retirement plans as defined by the IRS
- Disability pay, including third party plan (effective tax year 2016)
- Personal earnings of all persons under the age of eighteen (18)
- Capital Gains
- Contributions to a Section 125 plan (cafeteria or flexible spending account)