Kentucky

Unemployment forms

Contact information

Agency: Office of Unemployment Insurance

Unemployment ID format

Any of the following formats can be used
  • 8 digits
  • 9 digits
  • 9 characters formatted as ########@
  • 10 characters formatted as ########@#

Tax payment details

Deposit schedule
Due date
Payment methods
Zero filing required
Zero EFT accepted
Quarterly
Last day of the following month
Check, ACH
N/A
N/A
ACH Debit is accepted for unemployment tax payments and approval is required.
ACH Credit is not accepted for unemployment tax payments.

UI-3

Filing methods:
Paper, Internet
Internet file format:
ICESA
Form due date:
Last day of the following month (adjusts for non-banking days)
Form filing address:


Division of Unemployment Insurance,
PO Box 2003
Frankfort, KY
40602-2003

note
  • The Kentucky Office of Employment and Training department has 3 options for electronic filing of Form UI-3:
    1. Single Employer File Upload
    2. Single Employer Online Form Entry
    3. Multiple Employer File Upload (this option requires a single online payment for the uploaded returns to be considered complete)
  • Registration with the State of Kentucky is required prior to submitting your files via the Internet.
  • Navigate to the Kentucky Office of Unemployment website. Select the
    Submit Quarterly Tax Report
    link and then upload your file.

UI-3 Coupon

Filing methods:
Paper
Form due date:
Last day of the following month (adjusts for non-banking days)
Form filing address:


Division of Unemployment Insurance,
PO Box 2003
Frankfort, KY
40602-2003

Withholding forms

Contact information

Agency: Kentucky Department of Revenue

Withholding ID format

6 or 9 digits (any dashes entered will be removed)

Tax payment details

Deposit schedule
Due date
Payment methods
Zero filing required
Zero EFT accepted
Semimonthly
10th and 25th of the month
note
The first reporting period of year will be for the entire month of January and due on February 10.
Check, ACH
Yes
No
Monthly
15th of the following month/year-end is last day of the following month
Check, ACH
Yes
No
Quarterly
Last day of the following month
Check, ACH
Yes
Yes
Annually
Last day of the following month
Check, ACH
Yes
No
ACH/EFT payment information
The Kentucky Department of Revenue accepts ACH and EFT Credit and ACH and EFT Debit payments of withholding taxes.
How to apply
The Kentucky Department of Revenue requires all EFT users to submit an authorization agreement for approval prior to submitting tax paymen files.
For more information about making EFT Credit payments, and to obtain the State of Kentucky authorization agreement, visit the Kentucky Department of Revenue website and search for "EFT".
Payment and other information
Taxpayers making payments via EFT must continue to file their tax returns on a timely basis. Payments for amended returns should not be submitted via EFT.

K-1

Filing methods:
Web fill-in, Electronic
Electronic file format:
FSET
Form due date:
By deposit schedule (adjusts for non-banking days)
note
Registration with the Kentucky Department of Revenue is required prior to filing electronically.

K-3

Filing methods:
Web fill-in, Electronic
Electronic file format:
FSET
Form due date:
January 31st (adjusts for non-banking days)
note
Registration with the Kentucky Department of Revenue is required prior to filing electronically.

K-5

Filing methods:
Paper
Form due date:
January 31st (adjusts for non-banking days)
Form filing address:


Kentucky Department of Revenue, K-5 Processing,
PO Box 181 Station 57,
Frankfort, KY
40601-2103

W-2 Copy 1

Filing methods:
Internet
Form due date:
January 31st (adjusts for non-banking days)

1099 forms

Contact information

1099-B

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-DIV

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-G

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-INT

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-MISC

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-NEC

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-OID

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

1099-R

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

W-2G

Filing methods:
Magnetic
Form due date:
January 31st (adjusts for non-banking days)
note
Files are created only when the form includes state withholding amounts.

New hire reporting

Reporting methods

File upload type:
Internet

General reporting requirements

Electronic filing required:
No
Filing frequency:
20 days from hire date
Registration required:
No

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