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CITY OF KETTERING INCOME TAX DIVISION
P.O. Box 639409 • Cincinnati, OH 45263-9409 2023
Phone: (937) 296-2502 • Fax: (937) 296-3242 CITY OF KETTERING
www.ketteringoh.org • ketteringtax@ketteringoh.org
INDIVIDUAL TAX RETURN
DUE ON OR BEFORE APRIL 15, 2024
Account Number: ________________________________________________ Taxpayer Social Security Number
CLAIM FOR
Taxpayer: ______________________________________________________
REFUND
Spouse (if filing joint): _____________________________________________ Spouse Social Security Number (An amount must be placed
on Line 13 for this return to be
considered a valid refund request.)
Address: _______________________________________________________
City / State / Zip Code: ____________________________________________ City of Residence ______________________________________
Physical Work Address __________________________________
Phone Number: _________________________________________________ Resident Date moved in ________________________
Email Address: __________________________________________________ Non-Resident Date moved out _______________________
If partial year resident, indicate previous address:
Complete copies of all Forms W-2, Federal Schedule 1, _______________________________________________________
Federal Form 1040 and all other applicable Federal Schedules
and/or documentation must be attached. _______________________________________________________

Part A – Tax Calculation
1. Total Qualifying Wages (generally Box 5 of Form W-2; see instructions) – Attach W-2 Forms
For multiple W-2’s, complete Worksheet A on page 2 1.
2. Other Income from Worksheet B, Page 2, Line 12 (Do not enter amounts less than zero) 2.
3. Kettering Taxable Income (Line 1 plus Line 2) – Losses from page 2, line 8 cannot offset wages 3.
4. Kettering Income Tax – 2.25% (Multiply Line 3 by .0225) 4.
5a. Kettering Tax Withheld (per W-2’s) 5a.
5b. Other Municipal Taxes Paid (Credit limited to 2.25%) – Residents only 5b.
5c. Estimates Paid 5c.
5d. Prior Year Credit 5d.
6. Total Payments and Credits (Total of Lines 5a through 5d) 6.
7. Balance Due/(Overpayment) (Line 4 minus Line 6) 7.
8. Penalty Due (15% of all tax not timely paid) 8.
9. Interest Due (Imposed on all tax not timely paid) 9.
10. Late Filing Penalty ($25.00 regardless of balance due on Line 7) 10.
11. Total Due (Total of Lines 7, 8, 9 and 10) – If $10.00 or less, enter $0.00 11.
12. Overpayment from Line 11 12.
13. Amount to be Refunded – If $10.00 or less, enter $0.00 13.
14. Credit to Next Year 14.

Part B – Declaration of Estimated Tax for 2024 – Must be completed by taxpayers who anticipate a net tax liability of at least $200.00
15. Total Estimated Income Subject to Tax $ ______________ . Multiply by tax rate – 2.25% 15.
16. Kettering Tax to be Withheld or Credit for Tax Paid to Other Cities 16.
17. 2024 Estimated Tax Due (Line 15 minus Line 16) 17.
18. Declaration Due (Multiply Line 17 by 22.5%) 18.
19. Less: Overpayment from Prior Year (from Line 14 above) 19.
20. Net Estimated Tax Due with this Return – subsequent estimated payments are due by 6/15, 9/15, 1/15 20.

21. TOTAL AMOUNT DUE – Add Lines 11 and 20. Make checks payable to City of Kettering.
Credit card, debit card and electronic check payments can be made at www.ketteringoh.org. 21.
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 Taxpayer Date Signature of Spouse Date

_________________________________________________________________ ________________________________________________________________
Taxpayer Occupation Spouse Occupation

_________________________________________________________________ ________________________________________________________________
Preparer Name Preparer Email Address
FORM KR-1040

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WORKSHEET A – QUALIFYING WAGES (generally Box 5 (Medicare) wages. See line by line instructions for details.)  Attach all Forms W-2.
                                                                                      FORM W-2 (BOX 5)     KETTERING TAX   OTHER CITY TAX WITHHELD  
        EMPLOYER                            PHYSICAL WORK ADDRESS                         WAGES             WITHHELD       (NOT TO EXCEED 2.25%)

                 TOTALS
                 ENTER ON:                                                            PAGE 1 LINE 1         PAGE 1 LINE 5a    PAGE 1 LINE 5b
WORKSHEET B – BUSINESS AND OTHER NON-WAGE INCOME (Schedule C, E, F, K-1, 1099-NEC, W-2G, etc.)  Attach supporting documentation.
PART I – BUSINESS INCOME
1.  SCHEDULE C – Profit/(Loss) from Business  (Attach Federal Form 1040 and Schedule(s) C)
    (a)   Net Profit/(Loss) From Federal Schedule(s) C                                                                     1a.
    (b)   % Allocable to Kettering – Residents: use 100%; Non-residents: complete Schedule Y below                         1b.
    (c)   Kettering Profit/(Loss) (Line 1a multiplied by 1b)                                             1c.
2.  SCHEDULE E – Profit/(Loss) from Rents/Royalties  (Attach Federal Form 1040 and Schedule(s) E)        2.
3.  SCHEDULE E – Profit/(Loss) from Partnerships (Attach Federal Form 1040, Schedule E and all K-1s)     3.
4.  SCHEDULE F – Profit/(Loss) from Farming  (Attach Federal Form 1040 and Schedule F)                   4.
5.  ORDINARY INCOME/(LOSS) from Form 4797 (Attach Federal Form 4797)                                     5.
6.  TOTAL BUSINESS INCOME  (Add Lines 1c through 5)                                                                        6.
7.  LESS: NET OPERATING LOSS CARRYFORWARD (Enter amount from NOL Worksheet Step 2(C))                                      7. (                                 )
8.  NET BUSINESS INCOME (Line 6 plus Line 7) IF LESS THAN ZERO, ENTER ZERO                                                 8.
PART II – OTHER INCOME
9.  W-2G – Gambling Winnings  (Attach Form(s) W-2G)                                                      9.
10. OTHER INCOME – 1099-Misc, 1099-NEC, Cancellation of Debt, etc.  (Attach supporting documentation)    10.
11. TOTAL OTHER INCOME  (Line 9 plus Line 10)                                                                              11.
PART III – TOTALS
12. GRAND TOTAL BUSINESS AND OTHER NON-WAGE INCOME (Line 8 plus Line 11) ENTER ON PAGE 1, LINE 2                           12.
WORKSHEET C – CLAIM FOR REFUND  (Note: your return is not considered complete unless all required documentation is attached.) 
REFUND OF TAX WITHHELD FOR PERSONS UNDER AGE 18 (Attach a copy of your birth certificate or State ID) 
1.  Enter your total wages for the year.                                                                 1.
2.  Enter wages earned while under age 18.                                                               2.
3.  Subtract Line 2 from Line 1. ENTER ON PAGE 1, LINE 1                                                                   3.
REFUND OF TAX WITHHELD IN EXCESS OF LIABILITY – EMPLOYER CERTIFICATION REQUIRED
4.  If Kettering tax was improperly withheld from your wages, enter your total wages from that employer. 4.
5.  Enter wages upon which tax was improperly withheld.  (Attach paystub and explanation)                5.
6.  Line 4 minus Line 5. ENTER ON PAGE 1, LINE 1                                                                           6.
REFUND OF TAX WITHHELD FOR DAYS WORKED OUTSIDE OF KETTERING (NON-RESIDENTS ONLY) 
COMPLETE DAYS WORKED OUTSIDE OF KETTERING WORKSHEET AND EMPLOYER CERTIFICATION ARE REQUIRED
7.  Total Days Available (365 minus weekends not worked)                                                 7.
8.  Less:    (a) Holiday Days  (Attach listing including specific dates)                                 8a.
                (b) Vacation/Personal Days  (Attach listing including specific dates)                    8b.
                (c) Sick Days  (Attach listing including specific dates)                                 8c.
9.  Total Available Working Days (Line 7 less Lines 8a, 8b and 8c)                                       9.
10. Less: Days Worked Out of Town  (Attach listing including specific dates and locations worked)        10.
11. Days Worked in the City of Kettering (Line 9 minus Line 10)                                          11.
12. Qualifying Wages (Generally Box 5 of Form W-2)                                                       12.
13. % of Income Taxable to Kettering (Line 11 divided by Line 9)                                         13.
14. Kettering Taxable Wages (Line 12 multiplied by Line 13) ENTER ON PAGE 1, LINE 1                                        14.
SCHEDULE Y – BUSINESS APPORTIONMENT FORMULA

                                                                                      A. LOCATED            B. LOCATED IN     PERCENTAGE
                                                                                      EVERYWHERE            KETTERING         (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 WORKSHEET B, LINE 1b                                %

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               2023 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 
MANDATORY      file an annual income tax return. A return is required regardless of income or employment status. Active duty military personnel, 
FILING         unemployed persons, or other persons with no reportable income or loss for the current year are also subject to the mandatory filing 
REQUIRMENT     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 15, 2024 and should be mailed to:  
               City of Kettering Income Tax Division, P.O. Box 639409, Cincinnati, OH 45263-9409.
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.
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). 
REQUIRED       Your Federal Form 1040, Federal Schedule 1 and supporting documentation for each income, loss or other city credit item 
ATTACHMENTS    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.
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), severance pay, 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.
NON-TAXABLE    Non-taxable income includes but is not limited to the following: Interest, dividends, military pay and allowances, social security 
INCOME         benefits, 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.
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.
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.
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.
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.
DISCLAIMER     Definitions and instructions are illustrative only. The City of Kettering Income Tax Code and the Ohio Revised Code supersede any 
               interpretation presented.

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2023 INSTRUCTIONS FOR PREPARING
CITY OF KETTERING INDIVIDUAL INCOME TAX RETURN

LINE 5c: Enter the amount of estimated tax payments including any
PART A – TAX CALCULATION amounts paid with an extension.
LINE 1: Enter total amount of Qualifying Wages, which generally includes LINE 5d: Enter the amount of prior year credits.
amounts reported in the Medicare wage base (Box 5 of Form W-2), with
exceptions including compensation of Medicare-exempt employees hired LINE 6: Add Lines 5a, 5b, 5c, and 5d.
before April 1, 1986 and income from the disqualifying disposition of stock
options. If you have multiple W-2’s, complete Worksheet A on page 2 of this LINE 7: Line 4 minus Line 6.
return. Attach all W-2’s.
LINE 8: Enter the amount of penalty, if applicable. A 15% penalty will
Claim For Refund: You must check the Claim for Refund box on page 1. be imposed on the balance of unpaid tax due as of the first day after the
Please complete Worksheet C if you are filing for a refund of Kettering tax original due date of the return.
withheld in excess of liability, tax withheld on wages while under the age of
18, or a non-resident individual filing for a refund of tax withheld for days LINE 9: Enter the amount of interest, if applicable. Interest will be imposed
worked outside of Kettering. 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
When filing a refund request for days worked outside of Kettering, a on the federal short-term rate + 5%. Please visit our website
completed Days Worked Outside the City of Kettering Worksheet (found (www.ketteringoh.org) for the current interest rate.
on our website) must be attached to your return. Failure to do so will delay
processing of the request. LINE 10: If the return is past due, a $25.00 late filing penalty is imposed.
This penalty is due in addition to all other penalties even if no tax is due.
All claims for refunds related to days worked outside of Kettering or for tax Enter the applicable amount.
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 LINE 11: Add Lines 7-10. This is your balance due. No payment is due
Outside of the City of Kettering Worksheet). Claims submitted without if the amount is $10.00 or less. If Line 11 reflects an overpayment, enter
the required signatures will be considered incomplete and will not be this amount on Line 12.
processed until the signatures are provided.
Note: If you are required to pay estimated tax payments, you must
LINE 2: Complete Worksheet B on page 2 of this return. If income reported continue and complete Part B of this return.
on Form 1099-NEC is included on the Federal Schedule C, do not report it
separately on Worksheet B, Line 12. Refer to instructions below regarding LINE 12: Overpayment from Line 11.
net operating losses if applicable. Enter the amount from Worksheet B, Enter the amount from Line 12 to be refunded. No refund will
Line 12 on Page 1, Line 2 of this return. Do not enter amounts less LINE 13:
than zero. Attach all appropriate schedules and documentation. be issued if the amount is $10.00 or less.
Net Operating Losses LINE 14: Enter the amount from Line 12 to be credited to your 2024
estimated tax liability.
In accordance with Ohio Revised Code Chapter 718 and the City of
Kettering Income Tax Code, net operating losses may not offset wages
reported on Form(s) W-2, gambling winnings or other miscellaneous income PART B – DECLARATION OF ESTIMATED TAX FOR 2024
reported on the Federal Form 1040. LINE 15: Enter the amount of Total Estimated Income Subject to Tax.
*Note that for tax years beginning in 2023, the full amount of available Multiply this figure by 2.25% to determine the total estimated tax due for
net operating loss may be utilized to reduce taxable income to zero. Any 2024. Enter the result on Line 15.
remaining, unused portion may be carried forward for a period not to Enter the total amount of Kettering and other allowable municipal
exceed 5 years. LINE 16:
taxes estimated to be withheld from wages.
To determine the allowable net operating loss deduction, please refer Line 15 minus Line 16.
to page 2 of the instructions. LINE 17:
LINE 3: Line 1 plus Line 2. LINE 18: Multiply Line 17 by 22.5% to determine the amount of estimated
tax due for the first quarter.
LINE 4: Multiply Line 3 by 2.25% (.0225).
LINE 19: Enter the amount of credits from Line 14 above.
LINE 5a: Enter the total amount of Kettering tax withheld from W-2’s. If you
have multiple W-2’s, please refer to Worksheet A. LINE 20: Subtract Line 19 from Line 18. Enter the result on Line 20.
LINE 5b: Enter the total amount of tax withheld for or paid to another LINE 21: Line 11 plus Line 20. Make checks payable to City of Kettering.
Municipal Corporation, not to exceed 2.25%. Attach supporting Online payments can be made on our website via electronic check, credit
documentation in the form of W-2’s or tax returns submitted to other card or debit card. A convenience fee will be added to all credit card and
Municipal Corporations. If you have multiple W-2’s, please refer to debit card payments.
Worksheet A. Note: This credit is available for RESIDENTS only.
Residents with income or loss from sources other than Qualifying Wages MAIL COMPLETED RETURNS TO:
shall calculate credit for tax paid to another Municipal Corporation as follows:
• If Part A line 2 is comprised of profit items only, full credit may be City of Kettering Income Tax Division
claimed for taxes due and paid to other Municipal Corporations. P.O. Box 639409
• If Part A line 2 includes loss items the losses must be allocated against Cincinnati, OH 45263-9409
the profits as illustrated in the example below:
Phone: (937) 296-2502 Fax: (937) 296-3242
Total Centerville Troy Email: ketteringtax@ketteringoh.org
Profits $50,000 $30,000 $20,000 Website: www.ketteringoh.org
Municipal Contribution % 60% 40%
Loss Allocation
NOL Carryforward (5,000)
Current Year Loss (3,000)
Total (8,000) (4,800) (3,200)
Profits $50,000 $30,000 $20,000
Losses (8,000) (4,800) (3,200)
Net Other Income $42,000 $25,200 $16,800
Tax Rate ×2.25% ×1.75%
Allowable Credit $861 $567 $294

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              CITY OF KETTERING INCOME TAX DIVISION
              INDIVIDUAL NET OPERATING LOSS WORKSHEET
                               TAX YEAR __________
                               (ATTACH TO FORM KR-1040)

STEP 1: COMPLETE THE NET OPERATING LOSS WORKSHEET

                                                                    AMOUNT OF LOSS 
                                                                    UTILIZED ON 2023 REMAINING 
              ORIGINAL NET     AMOUNT OF NOL        AVAILABLE NET   RETURN FROM      LOSS CARRIED 
 YEAR LOSS    OPERATING LOSS   USED PRIOR TO 2023   OPERATING LOSS  STEP 2(C) BELOW  TO 2024 
 WAS INCURRED (A)            -        (B)         = (C) = (A) - (B) (E)              CF= (A) - (B) - (E)
 2018                        -                    =                                  EXPIRED
 2019                        -                    =
 2020                        -                    =
 2021                        -                    =
 2022                        -                    =
 2023                        -                    =
 TOTALS                      -                    =
                                                    (D)

STEP 2: CALCULATE ALLOWABLE AMOUNT OF NET OPERATING LOSS
 (Net operating loss cannot reduce taxable income below zero)

      (A) Form KR-1040, Worksheet B, Line 6             
      (B) Amount from Step 1(D) above                   
      (C) Lesser of Step 2(A) or Step 2(B)  

STEP 3: ENTER AMOUNT FROM STEP 2(C) ON FORM KR-1040 WORKSHEET B, LINE 7

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