Employer Payroll Withholding

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 for periods beginning on or after January 1, 2022. (103 KAR 18:150) The paper version of Form K-1E has been removed from our forms library.

To register and file online, please visit wraps.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.
	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 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.

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 Filing Log In 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

Filing Withholding Taxes

File Online Returns

The 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. 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 - EFW2 PIN 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 the 2024 Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web (8/22/2024).

E-file 1099 and W-2G on CD

We allow submission of Forms 1099 and W-2G electronically on CD. Please follow the federal specifications for Information Return reporting with DOR defined fields in the B Record.

 2024 Specifications for Electronic Submission of 1099 and W2G (11/01/2024)