2020 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 15, 2021 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.
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. When filing a travel day refund request, you must include a completed Days Worked Outside the City of 
               Kettering Worksheet (found on our website). Failure to do so may delay processing of the refund request. Note: There is a three (3) year 
               statute of limitations for claiming a refund or credit of any overpayment of city tax. Overpayments of $10.00 or less will not be refunded. 
HB197          On March 9, 2020, Governor DeWine signed Executive Order 2020-01D declaring a state of emergency in the state of Ohio in 
               response to the COVID-19 global pandemic. In response, the Ohio Legislature passed, and Governor Dewine signed House Bill 197 
               on March 27, 2020. Section 29 of HB 197 provides that: Notwithstanding section 718.011 of the Revised Code, and for the purposes 
               of Chapter 718 of the Revised Code during the period of the emergency declared by Executive Order 2020-01D, issued on March 9,  
               2020, and for thirty days after the conclusion of that period, any day on which an employee performs personal services at a location, 
               including the employee’s home, to which the employee is required to report for employment duties because of the declaration shall be 
               deemed to be a day performing personal services at the employee’s principal place of work. Your work, while done remotely, is still 
               the result of your employment at a company within the City of Kettering and therefore, you are subject to municipal taxation.
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 such as car allowance, 
               stock options, gambling winnings, net profits from the operation of a business, profession, enterprise or other activity and royalties.
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 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). 
ATTACHMENTS    Attach your Federal Form 1040 and supporting documentation for each income, loss or deduction item reported on your city return. 
               Examples include: Form(s) W-2 and W-2G, Form(s) 1099-Misc, Schedule(s) K-1, or Federal Schedule(s) C, E, or F.
DISCLAIMER     Definitions and instructions are illustrative only. The City of Kettering Income Tax Code and the Ohio Revised Code supersede any 
               interpretation presented.