Employer Payroll Withholding

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The Kentucky Withholding Tax rate will be 4.0% for tax year 2025.

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.

2024 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.

2024 Withholding Statement Reporting

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

Due Date: January 31, 2025

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". You can also print and mail the K-5. 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.

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?

2025 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

2025 Employer Withholding Calculator.xlsx

Prior Year Calculators:

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

2019 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

To pay a bill:

Electronic payment: Credit Cards and ACH Debits

Mail a check or money order made payable to "Kentucky State Treasurer" to the address on the bill.

All tax payment and e-file options

Filing Withholding Taxes

File Online Returns

E-file W-2s

To transmit W-2 files electronically, please visit the MyTaxes.ky.gov portal at MyTaxes.ky.gov. Submission of Wage and Tax Information must be filed on or before January 31st.

For more information, download the 2024 Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web (03/17/2025).

E-file 1099 and W-2G on CD

We allow submission of Forms 1099 and W-2G electronically on CD and via the MyTaxes.ky.gov portal.

 2024 Specifications for Electronic Submission of 1099 and W2G (03/19/2025)