Individuals
The City of Kettering’s due date for filing and paying Individual 2023 Kettering income taxes is April 15, 2024. There will be no late fee, penalty or interest charges assessed for tax year 2023 if received or postmarked by April 15, 2024.
First Quarter, 2024 estimated payments are due April 15, 2024.
Taxpayers can also request a Federal filing extension to October 15, 2024, that will be honored by the City of Kettering. This will be an extension of time to file, not an extension to pay. Your 2023 tax must still be paid by April 15, 2024.
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 2022: 5% per year or 0.42% per month
Calendar Year 2023: 7% per year or 0.58% per month
Calendar Year 2024: 10% per year or 0.83% 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:
- 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
- Capital Gains
- 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)
- Alimony
- Contributions to a Section 125 plan (cafeteria or flexible spending account)