Military Service Members and Spouses

Active Military Member

If you are serving in the United States Armed Forces and your domicile (legal residence) is Ohio, you must file a Kettering income tax return.  Your military pay and allowances are not taxable.

If you are a legal resident of a State other than Ohio, you are required to provide a copy of either Form IT 10 (Ohio Income Tax Information Notice) or page 1 of Form IT 1040 (Ohio Individual Income Tax Return) showing non-Ohio residency.  However, if you receive income from non-military employment, Kettering rental property or a business located in Kettering, you must file a Kettering income tax return and remit income tax on that income.

Civilian Spouses

If you are a spouse of a service member who is legally domicile outside of Ohio and if (1) the service member is present in Ohio solely in compliance with military orders; (2) you are present in Ohio solely to be with the service member; and (3) you have the same state of domicile as the service member, then the income you earn is not subject to Kettering income tax.  All three conditions must be met.  Effective for tax years 2018 and on, spouses may elect to have the same state of legal domicile as the service member.  Non-Ohio civilian spouses are required to provide a copy of either Form IT 10 (Ohio Income Tax Information Notice) or page 1 of Form IT 1040 (Ohio Individual Income Tax Return) showing non-Ohio residency.