Important City Service Update: Our annual leaf collection service was due to be complete last week, but has been extended through December 21 due to late leaf fall resulting in high volume and impact of ice storm debris.  Thank you for your patience.

We are in our final round of leaf & ice storm debris collection and crews are currently working in District 8. We will then proceed in numerical order to Districts 9, 10, 11 then Districts 1, 2 & 3.  Districts 4 - 7 are done for the year, we will not be coming back through before spring.

Residents can visit this page to easily find their leaf district.

If we complete collection in your district and you still need to dispose of leaves you may either place them in your Waste Management toter for collection on your normal pick up day or you can take leaves to our Yard Debris Center on Woodman Center Drive through December 22nd. Yard Debris Center hours are Monday through Friday 3-8 PM and Saturday 9 AM – 3 PM.

Individuals

 General Information

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 2018: 6% per year or 0.50% per month
Calendar Year 2019: 7% per year or 0.58% 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.

Who Must File

Residents

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

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 the following)
• Qualifying wages (generally found in Box 5 of Form W-2)
• Salaries
• Commissions
• 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)
• Bonuses
• 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

Non-Taxable Income

  • Interest
  • Dividends
  • 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
  • Alimony
  • Contributions to a Section 125 plan (cafeteria or flexible spending account)

 

Estimated Tax Payments

Individual taxpayers who expect to earn taxable income, which is not subject to withholding at a rate equal to or greater than 2.25%, are required to make quarterly estimated tax payments if their tax liability will exceed $200.00. Quarterly estimated tax payments are due on or before April 15, June 15, September 15, and January 15.  Forms may be obtained by calling our office at (937) 296-2502 or go directly to the forms page here.
The information contained above 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, please contact the Tax Division at (937) 296-2502 weekdays from 8:00 a.m. to 5:00 p.m., or email the Tax Division.
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