The City of Kettering has a mandatory filing requirement. All resident individual taxpayers (18 years of age and older) are required by law to file an annual Kettering income tax return, regardless of whether you have any income to report, any tax liability or filed a federal income tax return. The mandatory filing requirement went into effect beginning with returns for tax year 2012.
The term “resident” applies to anyone whose permanent legal residence is located in the City of Kettering. This includes persons who own their homes and those who rent the apartment or home in which they live. If you have questions about your residency status, please contact the Tax Division.
Exceptions To Mandatory Filing Requirement
Permanently retired or permanently disabled persons with only non-taxable income for city purposes (such as social security, pensions, interest, and dividends) may file for a permanent exemption from the mandatory filing requirement by completing the Declaration of Exemption Return. Forms are available on our website.
