Kentucky
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-R | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
Filing due date
January 31
Filing method
Magnetic Media-CD/DVD
Electronic filing URL
Filing format
IRS 1220 for 1099 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 Employer's Report of Withholding Tax Statements Form K-5 may be filed electronically by selecting the submit button or it may be printed and mailed to DOR at the address on the form. The electronic filing method may be used to report any number of withholding statements. However, the print and mail filing method is only an option available for those reporting fewer than 26 withholding statements.
- Employers and payers issuing 26 or more 1099 forms are required to file electronically.
Send filings to
Kentucky Department of Revenue
Electronic Media Processing
501 High Street, Station 57
Frankfort, KY 40601