2022 KETTERING INDIVIDUAL INCOME TAX RETURN
                                            GENERAL INFORMATION

WHO MUST FILE  Residents: All residents (including part-year residents) of the City of Kettering who are 18 years of age and older are required to file 
               an annual income tax return. A return is required regardless of income or employment status. Active duty military personnel, 
               unemployed persons, or other persons with no reportable income or loss for the current year are also subject to the mandatory filing 
               requirements and must file a city tax return each year.
               Non-Residents: Non-residents of Kettering who have taxable income or loss, earned or derived from within the City, from which 
               Kettering tax was not withheld, must file a return.
EXEMPTIONS     Permanently retired or permanently disabled persons with only non-taxable sources of income or loss (such as social security, 
TO MANDATORY   pensions, interest, and dividends) may file for a permanent exemption from the mandatory filing requirement by submitting the 
FILING         Declaration of Exemption Form and all required attachments. Forms are available on our website.
DUE DATE       Your City of Kettering Income Tax Return (Form KR-1040) is due on or before APRIL 18, 2023 and should be mailed to:  
               City of Kettering Income Tax Division, P.O. Box 639409, Cincinnati, OH 45263-9409.
ATTACHMENTS    Your Federal Form 1040, Federal Schedule 1 and supporting documentation for each income, loss or other city credit item reported 
               on your return must be attached. Examples include: Complete copies of all Form(s) W-2 and W-2G, Form(s) 1099-Misc and 1099-
               NEC, Federal Schedule(s) C, E, F or K-1.
PAYMENTS       Make checks or money orders payable to City of Kettering. Online payments can be made on our website at www.ketteringoh.org  
               via electronic check, credit card or debit card. A convenience fee will be added for all credit card and debit card transactions.  
               If the balance due with your return is $10.00 or less, no payment is required.
EXTENSIONS     Taxpayers who have requested an automatic 6-month extension for filing their federal income tax return shall automatically receive a 
               6-month extension for the filing of their city tax return. A copy of an approved federal extension must be attached to your return 
               at the time of filing. Taxpayers who have not requested a 6-month extension for their federal income tax return may be granted a 
               6-month extension by submitting a request to the Tax Administrator by the due date of the return. An extension of time to file is not an 
               extension of time to pay taxes due. Penalty and interest charges will apply to all payments received after the original due date. 
ESTIMATED      Taxpayers who anticipate a net tax liability of $200.00 or more are required under Ohio law to make estimated tax payments. 
TAX            Quarterly estimated tax payments are due on April 15, June 15, September 15, and January 15. Estimated tax payment vouchers 
               and instructions are available on our website.
REFUNDS        Refunds are allowed only when city income tax has been paid to or withheld for Kettering. Refund requests must be filed on the City of 
               Kettering Income Tax Return. Overpayments of $10.00 or less will not be refunded. Note: There is a three (3) year statute of limitations 
               for claiming a refund or credit of any overpayment of city tax. 
               When filing a refund request for days worked outside of Kettering, a completed Days Worked Outside the City of Kettering Worksheet (found 
               on our website) must be attached to your return. Failure to do so will delay processing of the request. 
               All claims for refunds related to days worked outside of Kettering or for tax withheld in excess of liability will require signatures of both 
               the taxpayer and their employer representative (please refer to page 3 of the Days Worked Outside of Kettering Worksheet). Claims 
               submitted without the required signatures will be considered incomplete and will not be processed until the signatures are provided.
TAXABLE        Taxable income includes but is not limited to the following: Qualifying wages, salaries, commissions, other compensation, wage 
INCOME         continuation plans (includes retirement incentive plans and buyouts), bonuses, directors fees, fringe benefits, gambling winnings, net 
               profits from the operation of a business, profession, enterprise or other activity, cancellation of debt, and royalties related to gas, oil, 
               and land.
EXEMPT         Exempt income includes but is not limited to the following: interest, dividends, military pay and allowances, social security benefits, 
INCOME         welfare benefits, unemployment insurance benefits, worker’s compensation, proceeds from qualified retirement plans as defined by 
               the IRS, personal earnings of all persons under the age of 18, capital gains, alimony, contributions to a section 125 plan (cafeteria or 
               flexible spending account), proceeds of sickness, accident or liability insurance policies and disability payments.
S-CORPORATIONS Individual shareholders should not include any gain or loss (including those reported on Form 4797) from an S-Corporation on their 
               individual return. S-Corporations conducting business in Kettering must file a City of Kettering Business Income Tax Return (Form 
               KBR-1040). Forms are available on our website.
OTHER          All business income and/or loss must be netted together to arrive at an overall net profit or loss for the current year. Business 
INCOME /       income includes, but is not limited to, activities reported on Federal Schedule(s) C, E, or F and ordinary gains reported on Federal 
LOSS           Form 4797. If netting results in an overall loss, the loss may be carried forward for a period not to exceed five (5) years (subject to 
CALCULATION    limitations in Ohio Revised Code Chapter 718.01). Note that a loss from business activities may not be used to offset wages 
               reported on Form(s) W-2, gambling winnings reported on Form(s) W-2G, or other miscellaneous income reported on 
               Federal Form 1040.
PENALTY AND    A 15% penalty will be imposed on the balance of unpaid tax due as of the first day after the original due date of the return. 
INTEREST       Interest will be imposed on the balance of unpaid tax due beginning with the first day after the original due date of the return. The 
               interest rate is adjusted annually based on the federal short-term rate + 5%. Please visit our website (www.ketteringoh.org) for the 
               current interest rate. 
               A $25.00 late filing penalty will be imposed for the failure to file a return by the due date (regardless of balance due shown on return). 
DISCLAIMER     Definitions and instructions are illustrative only. The City of Kettering Income Tax Code and the Ohio Revised Code supersede any 
               interpretation presented.