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.
2021 Electronic Filing and Paying Requirements
Effective May 5, 2020, Kentucky's tax law requires employers filing on a twice monthly and monthly frequency to electronically file and pay the income tax withheld for periods beginning on or after January 1, 2021. Employers on all other filing frequencies will be required to electronically file and pay the income tax withheld for periods beginning on or after January 1, 2022. (103 KAR 18:150) To register and file online, please visit wraps.ky.gov.
Due Date: January 31, 2021
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.
Attention K-5 Filers
A Kentucky Online Gateway (KOG) user account (email address and password) is required to file Form K-5. If you use WRAPS to file your withholding tax returns, or you use eFile to file your sales tax or other returns, you will use your most current login information to file Form K-5.
Remember, Form K-5 replaces filing paper copies of Forms W-2, W-2G, and 1099. Withholding accounts submitting this information in an electronic file format EFW2 or Publication 1220 do not file a Form K-5.
Withholding Statement Filing Options
EFW2 electronic file – by web filing or on CD
- Publication 1220 electronic file – on CD only
- 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)
Form K-5 is used to report withholding statement information from Forms W-2, W-2G, and 1099 and is completed online with two filing methods to choose from. It may be filed electronically by clicking the submit button or the completed form may be printed and mailed to the address on the form. However, the print and mail option is only for those reporting fewer than 26 withholding statements.
Note: When printing the form to mail to DOR, a barcode will print at the bottom of the form. This barcode is used by DOR to process the form more accurately and efficiently.
Provided below is a list of software vendors who will electronically file your state and federal Wage and Tax Statement information and then mail Wage and Tax Statements to your employees. (Fees may apply.) To be redirected to their sites, please click on their logo below.