Kentucky State 1099 Tax Filing

Does Kentucky require state 1099 tax filing?

Yes, Kentucky requires all 1099s with state withholding to be filed with the Kentucky Department of Revenue.

Which forms does Kentucky require?

1099-B 1099-INT 1099-NEC
1099-DIV 1099-K 1099-OID
1099-G 1099-MISC 1099-R

In addition to Forms 1099, Kentucky requires Form K-5 to be filed. If submitting a paper filing, a form 1096 must be included as well.

How must Forms 1099 be filed with Kentucky?

Kentucky accepts both paper filing and e-filing. However, if filing 26 or more forms 1099, then filing electronically is required.

Electronic filings must be submitted on CD.

Does Kentucky participate in Combined Federal/State Filing?

No, Kentucky does not participate in Combined Federal/State Filing.

Form K-5 is used by the Kentucky Department of Revenue to report withholding information for certain tax forms, including Forms 1099, and this may be filed electronically. All withholding statement information is required to be reported on or before the due date.

What are the deadlines for Kentucky 1099 Reporting?

Traditionally, the filing deadlines for Kentucky are as follows:

  • Form 967 – January 31st
  • Forms 1099 – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Kentucky?

The W-2 penalties for Kentucky are as follows:

  • Late filing: Penalty of 2% of tax due for each 30 days (or fraction of) that the return is late.
    • Minimum penalty of $10.
  • Late Payment: Penalty of 2% of tax due for each 30 days (or fraction of) that the return is late.
    • Minimum penalty of $10.
  • Failure to file or failure to furnish forms: Penalty of 5% of estimated tax due for each 30 days (or fraction of) that the return is not filed/furnished.
    • Minimum penalty of $100.
  • Underpayment: Penalty of underpayment/late payment amount multiplied by tax due interest rate.
    • No minimum or maximum penalty.

See the Kentucky DOR Penalties, Interest and Fees webpage for more information.

What is the responsible state agency?

Kentucky Department of Revenue
501 High Street
Frankfort, KY 40601
(502) 564-4581

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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