Skip to main content
2025 State filing books
Search
Search Tax Information Reporting Support Help and Support.

This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Kentucky

Kentucky

State Annual Filings

Form
Filing Requirements
Corrections
1099-B
1099-DIV
1099-G
1099-INT
1099-K
1099-MISC
1099-NEC
1099-OID
1099-R
W-2G
Direct filing required of forms that have state withholding
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
W-2
Direct filing required of all W-2s that have dollars to report where the taxable state is Kentucky.
N/A
Filing Due Date
 Last day of January
Filing Method
 1099 filings-Magnetic Media-CD/DVD, W-2 filings-Electronic Upload
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 No
Supporting Documentation
Additional Information
  • Kentucky reconciliation Form K-3 is issued to the employer by the state and must be submitted on paper.
  • Kentucky Form K-5 must be included with filings. The form can be completed and electronically filed online, or printed and mailed to the Kentucky Department of Revenue. Details can be found at: https://pats.gateway.ui.dor.ky.gov:8443/Home/Index
  • Kentucky Louisville Locality can now submit 1099-NEC as they accept both 1099-NEC and 1099-MISC for non-compensation.
Send Filings To
Kentucky Department of Revenue
Electronic Media Processing
501 High Street, Station 57
Frankfort, KY 40601