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Withholding Tax

Kentucky Law requires employers to withhold income tax for both residents and nonresidents employees (unless exempted by law).  Employers must withhold the income tax of the employees receiving "wages" as defined in Section 3401(a) of the Internal Revenue Code.

Kentucky Withholding Tax Laws are located in Chapter 141 of the Kentucky Revised Statutes. 

K-4E Special Withholding Exemption Certificate

Employers: The Kentucky Department of Revenue strongly encourages all employers to utilize Form K-4E, Special Withholding Exemption Certificate when applicable.

This certificate should be completed by employees that anticipate no Kentucky Income Tax liability.  If the employee is eligible to claim this exemption, the employer will not withhold Kentucky income tax from wages.  This certificate may be used instead of Form K-4 by those employees qualified to claim the exemption. 

To download the form along with instructions click on Current Year – Withholding Tax Forms

Locate Forms to Download

Important Notice!
The Kentucky Employer's Return of Income Tax Withheld, forms 42A801 - (K-1), 42A803 - (K-3), 42A801E - (K-1E), and 42A803E - (K-3E) are not available online or by fax.  The forms are scannable forms for processing purposes.  Failure to use the original forms delay processing, could lead to transposition errors and may cause your return to be considered late.  If the original is lost, please call (502) 564-7287, or visit one of the Department of Revenue's offices for replacement.

Downloadable forms & instructions

Employer Health Insurance Notification

2015 Withholding Tax Tables

2014 Withholding Tax Tables


Archived Withholding Tax Tables

E-file W-2s

Department of Revenue allows employers to submit wage and tax information via the internet as an alternative method of submitting the Report of Employees Annual Wage and Tax Information. This method is offered at no cost to the employer. Regulation 103 KAR 18:050, requires employers doing business in Kentucky with 100 or more employees to magnetically or electronically report annual wage and tax information. Submission of Wage and Tax information must be filed on or before January 31.

Department of Revenue will assign a personal identification number (PIN) when the employer declares an intention to send annual wage and tax reports to Department of Revenue via the Web.  To register, use the Authorization to Submit Employees Annual Wage Statements Via DOR Web Site - Form 42A808.

Filers who registered to use the FTP software from previous years are already registered to use the web site. The PIN doesn't change. If you have forgotten your PIN number, send an e-mail. The FTP software previously used will no longer work for any tax year.

If you have already registered and are ready to transfer your withholding information, go to E-file and Payment Options in the top right hand corner of most of the pages within the DOR webpage.

For more information, download Specifications for Electronic Submission of Wage & Tax Information [PDF - 1.67MB].

If you want more information on how to get started with the web site, contact the Withholding Tax Section by e-mail, phone (502) 564-7287, fax (502) 564-3685, or by mail at Department of Revenue , P.O. Box 181, Station 57, Frankfort, KY 40602-0181.

E-file 1099s and W2Gs on CD

Department of Revenue allows submission of Forms 1099 and W2G electronically on CD.
DOR follows the federal specifications for Information Return reporting with DOR defined fields in the B Record.

Magnetic Media Standards

Contact DOR Staff

E-Mail DOR Taxing Areas

 

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Last Updated 11/3/2014
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