Military Spouses Relief Act

Military Spouses Residency Relief Act: Effective 2009

In accordance with the Military Spouses Residency Relief Act, effective with tax year 2009, a civilian spouse’s compensation for services performed in the City of Kettering is exempt from Kettering income tax if he or she meets all of the following conditions:

The civilian spouse and the service member maintain their domicile (or legal residence) in a state other than Ohio; and,

The service member is stationed in Ohio pursuant to military orders; and,

The civilian spouse is residing and working in Ohio only because he or she wants to be with the service member.

If a civilian spouse is eligible for the exemption, what income is exempt from City of Kettering tax?
A civilian spouse who is eligible for the exemption does not have to pay City of Kettering income tax on compensation received for work performed in Kettering.

The following types of income are not eligible for the exemption:

• Rental income from real property located in Kettering
• Net income from a trade or business conducted in Kettering

How does an eligible civilian spouse apply for a refund of Kettering income tax withheld from his or her exempt Kettering wages?

File a City of Kettering Income Tax Return (Form KR1040) and include all of the following documentation:
• Form W-2 showing Kettering tax withheld
• Documentation supporting Ohio non-residency (copy of Ohio Affidavit of Non-Ohio Residency/Domicile OR non-Ohio driver’s license OR copy of non-Ohio state income tax return
• Verification that spouse is a service member (spousal military ID, OR military W-2 OR copy of military orders)

The above information is intended to provide a brief summary of filing requirements and does not cover all possible circumstances.

If you have any questions or need additional information, please contact the Tax Division at (937) 296-2502 weekdays from 8:00 a.m. to 5:00 p.m., or email  the Tax Division.