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.
Due Date: January 31, 2019
The withholding statement information No extensions will be granted.(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.
Electronic Filing Requirement Lowered to 26 Withholding Statements
Employers or payers that issue 26 or more withholding statements must submit an electronic file or file Form K-5 online.
Employers and payers that issue less than 26 Kentucky withholding statements that are not reported in an electronic file must file Form K-5.
**Paper copies of Forms W-2, W-2G, and 1099 Series received by DOR will not be processed and will not be considered filed. Retain the paper forms for your records and only provide copies upon request.
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.