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CITY OF KETTERING INCOME TAX DIVISION
P.O. Box 639409 • Cincinnati, OH 45263-9409 2022
Phone: (937) 296-2502 • Fax: (937) 296-3242 CITY OF KETTERING
Email: ketteringtax@ketteringoh.org BUSINESS TAX RETURN
Website: www.ketteringoh.org CALENDAR YEAR DUE ON OR BEFORE APRIL 18, 2023
FISCAL YEAR __________ TO __________
Fiscal Year Due on the 15th Day of the Fourth Month After the Close of the Period
Kettering Account Number: ____________________________
Name: ___________________________________________________________ FEIN: ____________________________________________
Did you file a city return last year: Yes No
Address: _________________________________________________________
Filing Status:
City/State/Zip Code: ________________________________________________ C Corporation ................. S Corporation ......................
Partnership ..................... Fiduciary (Trusts or Estates)
Phone Number: ___________________________________________________ Should your account be inactivated? Yes No
Email Address: ____________________________________________________ If yes, please explain: ________________________________
__________________________________________________
A copy of the Federal Income Tax Return (ie. 1120, 1120-S, 1065 or 1041) must be attached. __________________________________________________
Part A – Tax Calculation
1. Federal Taxable Income before net operating losses and special deductions 1.
2. Adjustments (From Schedule X) 2.
3. Adjusted Federal Taxable Income (Line 1 plus Line 2) 3.
4. Net operating loss carryforward (Enter amount from NOL Worksheet Step 2(C).) 4. ( )
5. Net Profit (Line 3 plus Line 4) 5.
6. Apportionment percentage (from Schedule Y, Step 5) 6.
7. Apportioned Kettering Net Profit (Line 5 multiplied by Line 6) 7.
8. Kettering Income Tax (Line 7 multiplied by 2.25%) 8.
9a. Estimates Paid/Extension Payment 9a.
9b. Prior Year Credit 9b.
10. Total Payments and Credits (Line 9a plus Line 9b) 10.
11. Balance Due/(Overpayment) (Line 8 minus Line 10) 11.
12. Penalty Due (15% of all tax not timely paid) 12.
13. Interest Due (Imposed on all tax not timely paid) 13.
14. Late Filing Penalty ($25.00 regardless of balance due on Line 11) 14.
15. Total Due/(Overpaid) (Total of Lines 11, 12, 13, and 14) – No payment due if Line 15 is $10.00 or less 15.
16. Overpayment from Line 15 16.
17. Amount to be Refunded – Amounts $10.00 or less will not be refunded 17.
18. Credit to Next Year 18.

Part B – Declaration of Estimated Tax for 2023 – Must be completed by taxpayers who anticipate a net tax liability of $200.00 or more
19. Total Estimated Income Subject to Tax 19.
20. Kettering Income Tax Declaration (Line 19 multiplied by 2.25%) 20.
21. Declaration Due (Multiply Line 20 by 22.5%) 21.
22. Less: Overpayment from Prior Year (from Line 18 above) 22.
23. Net Estimated Tax Due with this Return (Line 21 minus Line 22) – subsequent
estimated payments are due by 6/15, 9/15, 12/15; fiscal filers – see instructions 23.

24. TOTAL AMOUNT DUE – Add Lines 15 and 23. Make checks payable to City of Kettering.
Credit card, debit card and electronic check payments can be made at www.ketteringoh.org. 24.
If this return was prepared by a tax practitioner, check here if we may contact him/her directly with questions regarding the preparation of this return. Yes No
The undersigned declares that this return (and accompanying schedules) is a true, correct and complete return for the taxable period stated.

__________________________________________________________________________________ ________________________________________________________________________________
Signature of Officer or Agent Date Signature of Person Preparing the Return Date

________________________________________________________________________________
Preparer Email Address

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SCHEDULE X

ITEMS NOT DEDUCTIBLE (ADDITIONS)
A. Capital losses and IRC Section 1231 losses A.
B. Taxes on or measured by net income B.
C. Guaranteed payments to current or former partners or members (if not already included in net profits) C.
D. Expenses attributed to intangible income (5% of total intangible income, excluding capital gains.) D.
E. Real Estate Investment Trust (REIT) distributions E.
F. Amounts paid or accrued to a qualified self-employed retirement plan for current or former partners, share-
holders or members of non-C Corporation entities F.
G. Amounts paid or accrued to or for health or life insurance for current or former partners, shareholders or
members of non-C Corporation entities G.
H. Loss incurred by a pass-through entity owned directly or indirectly by a taxpayer and included in the
taxpayer’s federal taxable income unless the loss is included in the net profit of an affiliated group in
accordance with ORC 718.06(E)(3)(b) H.
I. Other (Please provide an explanation, ie. Charitable contribution limitation, Section 179 add-back, etc.) I.
TOTAL ADDITIONS – Add Lines A through I J.

ITEMS NOT TAXABLE (DEDUCTIONS)
K. Capital gains and IRC Section 1231 gains (Do not deduct IRC Section 1245 and 1250 gains) K.
L. Dividend income L.
M. Interest income M.
N. Other intangible income as defined in ORC 718.01(S) N.
O. Net profit of a pass-through entity owned directly or indirectly by the taxpayer and included
in the taxpayer’s federal taxable income unless the net profit is included in the net profit
of an affiliated group in accordance with ORC 718.06(E)(3)(b) O.
P. Other (Please provide an explanation.) (Do not include any deductions for federal tax credits.) P.
TOTAL DEDUCTIONS – Add Lines K through P Q.

NET ADJUSTMENTS – Subtract the total on Line Q from Line J ENTER TOTAL ON PAGE 1, LINE 2

SCHEDULE Y – BUSINESS APPORTIONMENT FORMULA
LOCATED LOCATED IN PERCENTAGE
EVERYWHERE ( )A KETTERING ( )B (B / A)
STEP 1. Original Cost of Real and Tangible Personal Property
Gross Annual Rents Paid Multiplied by 8
TOTAL STEP 1 %
STEP 2. Wages, Salaries and Other Compensation Paid %
STEP 3. Gross Receipts from Sales Made and/or Work or Services Performed %
STEP 4. Total Percentages (Add Percentages from Steps 1 – 3) %
STEP 5. Apportionment Percentage (Divide Step 4 by Number of Percentages Used) ENTER ON PAGE 1, LINE 6 %

SCHEDULE Y-1 RECONCILIATION TO FORM KW-3 (WITHHOLDING RECONCILIATION)

(A) Total wages allocated to Kettering (from federal return or apportionment formula) ........................................................................................ (A) __________________
(B) Total wages shown on Form KW-3 (City of Kettering Annual Withholding Reconciliation) ............................................................................. (B) __________________
(C) Difference (B minus A) .................................................................................................................................................................................... (C) __________________
Please explain any difference reflected on Line C above: _______________________________________________________________________________________
Leased Employees: YES NO If yes, please provide the name, address, and FEIN of the leasing company: _________________________________
_____________________________________________________________________________________________________________________________________

Contract Labor: YES NO If yes, attach copies of all Forms 1099-MISC or 1099-NEC

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