| You are using an outdated browser. Please upgrade your browser to improve your experience. Skip to content Skip to navigation Site map Kettering Toggle mobile menu Primary menu links Residents Businesses Departments News & Alerts Action toolbar Answers Payments Report Issue Search Kettering Income Tax Division Employer Withholding Individuals Businesses Employer Withholding Income Tax Code Taxpayers Rights and Responsibilities Related Tax Links Change of Address/Contact the Tax Division Back Individual Tax Forms How to Use The Fill In Forms Individual Online Tax Tool Mandatory Filing Military Spouses Relief Act Back Business Tax Forms Back Employer Tax Forms Electronic Tax Programs ACH Credit Program Annual Reconciliation Media Specifications Kettering Income Tax Division ( 937) | You are using an outdated browser. Please upgrade your browser to improve your experience. Skip to content Skip to navigation Site map Kettering Toggle mobile menu Primary menu links Residents Businesses Departments News & Alerts Action toolbar Answers Payments Report Issue Search Kettering Income Tax Division Employer Withholding Individuals Businesses Employer Withholding Income Tax Code Taxpayers Rights and Responsibilities Related Tax Links Change of Address/Contact the Tax Division Back Individual Tax Forms How to Use The Fill In Forms Individual Online Tax Tool Mandatory Filing Military Spouses Relief Act Back Business Tax Forms Back Employer Tax Forms Electronic Tax Programs ACH Credit Program Annual Reconciliation Media Specifications Kettering Income Tax Division ( 937) |
| Kettering Government Center North Building 3600 Shroyer Road Kettering, Ohio 45429 Business / Individual Tax Return Mailing Address: City of Kettering Income Tax Division P. O. Box 639409 Cincinnati, OH 45263-9409 Annual Reconciliation Mailing Address: City of Kettering Income Tax Division P. O. Box 293100 Kettering, OH 45429-9100 Monday - Friday: 8:00am - 5:00pm Facebook Twitter Employer Withholding Tax Rate and Interest Rate: Current Tax Rate: 2. 25% The interest rate is calculated based on the federal short-term rate plus 5%. The rates are as follows: Calendar Year | Kettering Government Center North Building 3600 Shroyer Road Kettering, Ohio 45429 Business / Individual Tax Return Mailing Address: City of Kettering Income Tax Division P. O. Box 639409 Cincinnati, OH 45263-9409 Annual Reconciliation Mailing Address: City of Kettering Income Tax Division P. O. Box 293100 Kettering, OH 45429-9100 Monday - Friday: 8:00am - 5:00pm Facebook Twitter Employer Withholding Tax Rate and Interest Rate: Current Tax Rate: 2. 25% The interest rate is calculated based on the federal short-term rate plus 5%. The rates are as follows: Calendar Year |
| per month Filing Frequency: Monthly: Taxes required to be deducted and withheld shall be remitted monthly to the Tax Division, if the total taxes deducted and withheld or required to be deducted and withheld by the employer, agent, or Other Payer on behalf of the City of Kettering in the preceding calendar year exceeded $2, 399. 00, or if the total amount of taxes deducted and withheld or required to be deducted and withheld on behalf of the City of Kettering in any month of the preceding calendar quarter exceeded two hundred dollars. Payment shall be made so that the payment is received by the Tax Division not later than fifteen days after the last day of each month. Quarterly: Any employer, agent of an employer, or Other Payer not exceeding the thresholds stated above shall make quarterly payments to the Tax Division not later than the last day of the month following the end of each calendar quarter. Due Dates: Monthly Filers : Monthly withholding payments shall be due on or before the 15 th day of the month following the end of the withholding period. Quarterly Filers: Quarterly withholding payments shall be due on or before the last day of the month following the end of the withholding period ( April 30, July 31, October 31 and January 31) Annual Withholding Reconciliation: On or before the last day of February of each year, an employer or other payer shall file an Annual Withholding Reconciliation ( Form KW-3) including all corresponding Form( s) W-2 with the Income Tax Division. For more information on filing your Annual Withholding Reconciliation. Penalties and Interest: Late Filing Penalty : A $25. 00 late filing penalty shall be imposed for the failure to timely file a city withholding return or annual withholding reconciliation regardless of liability shown . Penalty : A penalty shall be imposed for the failure to timely pay withholding tax and shall be equal to 50% of the unpaid withholding tax. Interest: Interest shall be imposed for the failure to timely pay withholding tax. The rate is adjusted annually and is based on the federal short term rate, rounded to the nearest whole number percent, plus 5%. The imposition of interest shall be assessed per month or fraction thereof . Remittance of Tax Withheld: An employer, agent of an employer or Other Payer is required to make payment by electronic funds transfer to the Tax Division of all taxes deducted and withheld on behalf of the employee for remittance to the City of Kettering if the employer, agent of an employer, or Other Payer is required to make payments electronically for the purpose of paying federal taxes withheld on payments to employees under section 6302 of the Internal Revenue Code, 26 C. F. R. 31. 6302-1, or any other federal statute or regulation. Currently there are three options available by which an employer can electronically remit payment of tax withheld. • The Webfile Program ( ACH Debit) allows an employer to log onto our secure website and initiate a request for an ACH Debit ( electronic check) from their bank account to remit payment of employee withholding taxes to the City of Kettering. • The ACH Credit Program is designed for larger employers to remit payment of employee withholding tax by working directly with their financial institution to initiate a request for an ACH Credit payment from their bank account to be remitted to the City of Kettering. Registration for this program is required. Upon receipt of the completed ACH Credit Authorization Form , the Tax Division will provide you with the necessary banking and addenda record information you will need to finalize the process. • The Ohio Business Gateway provides a vehicle for employers already using the services of the Ohio Business Gateway ( OBG) to choose to remit payment of municipal tax withheld. Additional information about the OBG may be obtained by visiting their website at www. business. ohio. gov . 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. Helpful Share Facebook Twitter Email Size + Reset a − Translate Translate language select Contact City of Kettering, Ohio Phone: ( 937) 296-2400 Hours: 8:00 a. m. - 5:00 p. m. Monday-Friday Employee Information Contact Links Directory Feedback Access Links Accessibility Sitemap Subscribe to receive the monthly “Starter” community e-newsletter Enter email | per month Filing Frequency: Monthly: Taxes required to be deducted and withheld shall be remitted monthly to the Tax Division, if the total taxes deducted and withheld or required to be deducted and withheld by the employer, agent, or Other Payer on behalf of the City of Kettering in the preceding calendar year exceeded $2, 399. 00, or if the total amount of taxes deducted and withheld or required to be deducted and withheld on behalf of the City of Kettering in any month of the preceding calendar quarter exceeded two hundred dollars. Payment shall be made so that the payment is received by the Tax Division not later than fifteen days after the last day of each month. Quarterly: Any employer, agent of an employer, or Other Payer not exceeding the thresholds stated above shall make quarterly payments to the Tax Division not later than the last day of the month following the end of each calendar quarter. Due Dates: Monthly Filers : Monthly withholding payments shall be due on or before the 15 th day of the month following the end of the withholding period. Quarterly Filers: Quarterly withholding payments shall be due on or before the last day of the month following the end of the withholding period ( April 30, July 31, October 31 and January 31) Annual Withholding Reconciliation: On or before the last day of February of each year, an employer or other payer shall file an Annual Withholding Reconciliation ( Form KW-3) including all corresponding Form( s) W-2 with the Income Tax Division. For more information on filing your Annual Withholding Reconciliation. Penalties and Interest: Late Filing Penalty : A $25. 00 late filing penalty shall be imposed for the failure to timely file a city withholding return or annual withholding reconciliation regardless of liability shown . Penalty : A penalty shall be imposed for the failure to timely pay withholding tax and shall be equal to 50% of the unpaid withholding tax. Interest: Interest shall be imposed for the failure to timely pay withholding tax. The rate is adjusted annually and is based on the federal short term rate, rounded to the nearest whole number percent, plus 5%. The imposition of interest shall be assessed per month or fraction thereof . Remittance of Tax Withheld: An employer, agent of an employer or Other Payer is required to make payment by electronic funds transfer to the Tax Division of all taxes deducted and withheld on behalf of the employee for remittance to the City of Kettering if the employer, agent of an employer, or Other Payer is required to make payments electronically for the purpose of paying federal taxes withheld on payments to employees under section 6302 of the Internal Revenue Code, 26 C. F. R. 31. 6302-1, or any other federal statute or regulation. Currently there are three options available by which an employer can electronically remit payment of tax withheld. • The Webfile Program ( ACH Debit) allows an employer to log onto our secure website and initiate a request for an ACH Debit ( electronic check) from their bank account to remit payment of employee withholding taxes to the City of Kettering. • The ACH Credit Program is designed for larger employers to remit payment of employee withholding tax by working directly with their financial institution to initiate a request for an ACH Credit payment from their bank account to be remitted to the City of Kettering. Registration for this program is required. Upon receipt of the completed ACH Credit Authorization Form , the Tax Division will provide you with the necessary banking and addenda record information you will need to finalize the process. • The Ohio Business Gateway provides a vehicle for employers already using the services of the Ohio Business Gateway ( OBG) to choose to remit payment of municipal tax withheld. Additional information about the OBG may be obtained by visiting their website at www. business. ohio. gov . 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. Helpful Share Facebook Twitter Email Size + Reset a − Translate Translate language select Contact City of Kettering, Ohio Phone: ( 937) 296-2400 Hours: 8:00 a. m. - 5:00 p. m. Monday-Friday Employee Information Contact Links Directory Feedback Access Links Accessibility Sitemap Subscribe to receive the monthly “Starter” community e-newsletter Enter email |