Kentucky State W-2 Reporting Requirements

Is Kentucky State W-2 Reporting Required?

Yes, Kentucky does require state W-2 reporting.

How Must Kentucky State W-2 Reporting be Filed?

Kentucky accepts magnetic media filing and e-filing.

What are the Forms and Due Dates for Kentucky State W-2 Reporting?

In addition to Form W-2, Kentucky requires Form 42A806Transmitter Report for Filing Kentucky W2/K2, 1099 and W-2G Statements to be filed.

Forms W-2 and 42A806 are due by January 31.

What are the W-2 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 Filing Agency?

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

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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