Employer Payroll Withholding

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The Kentucky Withholding Tax rate will be 3.5% for tax year 2026.

Kentucky Revised Statute Chapter 141 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.

2026 Electronic Filing and Paying Requirements

All employer filing frequencies are required to electronically file and pay the income tax withheld per 103 KAR 18:150.

To register and file and pay online, please visit the MyTaxes portal at MyTaxes.ky.gov.

2025 Withholding Statement Reporting

Withholding statements include W-2, W-2G, and 1099 forms.

Due Date: January 31, 2026

The withholding statement information (Forms W-2, W-2G, and 1099 Series) must be reported to the Kentucky Department of Revenue (DOR) on or before the January 31 due date.

Withholding Statement Filing Options

EFW2 electronic file – by web filing or on CD
Publication 1220 electronic file or on CD
Form K-5 – online filing (complete and submit online)
Form K-5 – online fill-in form (complete, print, and mail to DOR) (can't exceed 25 withholding statements)

Attention K-5 Filers

A MyTaxes portal account is required to electronically file Form K-5.

To learn more about logging on to your MyTaxes account, or opening a MyTaxes account, please visit; https://revenue.ky.gov/Pages/MyTaxes.aspx

Withholding accounts submitting this information in an electronic file format EFW2 or Publication 1220 do not file Form K-5.

Form K-5

Form K-5 is used to report withholding statement information from Form W-2, W-2G and 1099 and can be completed and submitted online in the MyTaxes portal at MyTaxes.ky.gov. Once in the portal, you will click on "Transactions" in the page header. From this drop down box, choose, "File A Form". When entering information on this page, choose your account "reconciliation" option. This will allow you to choose Form Type, K-5. Upon completion of the K-5, you can "Calculate" and then "Submit". Print a copy of your K-5 for your records, but DO NOT mail.

You can also print and mail the K-5. The print and mail option is only for those reporting fewer than 26 withholding statements. If you qualify for the mailing option, enter the portal at MyTaxes.ky.gov and navigate to the K-5 form as described above. Once your information is entered, hit "calculate", then "print", then the "Save and Exit" button. Make a copy for your records before mailing. Mail your K-5 to: 501 High Street, Sta. 57, Frankfort, KY 40601.

Electronic Submission of W2s, 1099s and W2Gs

To file W2s, 1099s and W2Gs, electronically, you must first request access to become a Transmitter. Once completed you will be able to submit these in the MyTaxes.ky.gov portal.

To become a Transmitter, please refer to the How to Guide for Transmitters. If you have questions, please email us at: WHTransmitterRequest@ky.gov

Transmitter passwords expire every 90 days. Failure to update the credentials by logging in to MyTaxes will result in failed transmissions.

Format Specifications of W2s, 1099s and W2Gs files

W2s:

Kentucky follows the SSA’s EFW2 specifications with DOR defined RS Records for filing W-2 information.

Specifications are available here.

CD submission is another filing option. CD submissions must accompany a Transmitter Report, Form 42A806-CD.

1099s and W2Gs:

DOR follows the federal Publication 1220 specification format for filing W-2G and 1099. DOR defined B Records are required when reporting Kentucky statements.

Specifications are available here.

CD submission is another filing option. CD submissions must accompany a Transmitter Report, Form 42A806-CD.

Only report 1099 data to the DOR when Kentucky tax has been withheld.

Please note: At this time, corrected W2s, 1099s and W2Gs must be submitted via paper.

Current Withholding Tax Forms

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K-5 Filing Information

Paper copies of Forms W-2, W-2G, and 1099 are not accepted.

Form K-5 Instructions Form K-5C Form K-5C Instructions Need to update or cancel a business account?

2026 Employer Withholding Tax Calculator

DOR has created a withholding tax calculator to assist employers in computing the correct amount of Kentucky withholding tax for employees. The calculator was developed in a spreadsheet format so employers may use it for multiple employees

2026 Employer Withholding Calculator.xlsx

Prior Year Calculators:

2025 Employer Withholding Calculator.xlsx

2024 Employer Withholding Calculator.xlsx

2023 Employer Withholding Calculator.xlsx

2022 Employer Withholding Calculator.xlsx

2021 Employer Withholding Calculator.xlsx

2020 Employer Withholding Calculator.xlsx

Withholding Return Filing Quick Links

Pay Withholding Tax: Employer Payroll

To electronically submit W-2 files:

Electronic Submission of Wage and Tax Statements W-2s

Form K-5 Instructions

CD W-2 and/or 1099 submissions should be mailed to:

Attn: CD Processing Station 57
Kentucky Department of Revenue
501 High Street
Frankfort, KY 40601

To file a return and pay:

MyTaxes.ky.gov

Return Bulk Filing - Manual Upload

Mail a return with check or money order made payable to "Kentucky State Treasurer":
Kentucky Department of Revenue
Frankfort, KY 40620-0004