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​​​​​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.

Updated Form K-4 and Withholding Tables

Due to Kentucky's recent adoption of a flat 5% individual tax rate, updated 2018 withholding tables and Form K-4 are provided below. Also, effective January 1, 2018, Kentucky's tax law decreased the electronic filing limit of withholding statements (Forms W-2, W-2G, 1099 series) from 100 to 25.

2018 Employer Withholding Tax Calculator

DOR has created a withholding tax calculator for 2018 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.

2018 Employer Withholding Calculator.xlsx

 

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Forms Not Available Online

  • 42A801 - Employer's Return of Income Tax Withheld K-1
  • 42A803  - Employer's Return of Income Tax Withheld K-3

These forms are meant to be scanned and sent to us for processing.  Failure to use the original forms may delay the processing, and can lead to transposition errors that 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.​​​​


Additional Resources





Filing Withholding Taxes

​File Online Returns

T​he Withholding Return and Payment System (WRAPS) provides the taxpayers of the Commonwealth the ability to file their Withholding K-1 and K-3 returns online. Taxpayers may file returns, view previously filed online returns, amend returns, request refunds and credit forwards as well as the ability to access the Enterprise Electronic Payment System for paying Withholding Tax Due.​

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, please fill out the Form 42A808 - Authorization to Submit Employees Annual Wage Statements Via DOR Web Site and return it us.

To transmit W-2 files electronically, please visit https://revweb.ky.gov/w2ftp/wfLogon.aspx

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 please call us (502) 564-7287.

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 2017 Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web .

E-file 1099s and W2Gs on CD​

We allow submission of Forms 1099 and ​​W2G electronically on CD. Please follow the federal specifications for Information Return reporting with DOR defined fields in the B Record.

2017 Specifications for Electronic Submission of 1099 and W2G


Employer Payroll Withholding

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.