Kentucky: 1099 State Filing Requirements
2.7k views | Last modified 3/27/2023 5:12:19 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The Kentucky Department of Revenue mandates the filing of the 1099 Forms only if there is a state tax withholding.

Filing of Form W-2G, if

Any person making a payment of gambling winnings in Kentucky that is subject to federal tax withholding shall deduct and withhold from the payment of Kentucky income tax.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Kentucky. However, we do not support filing the Transmittal “Form 42A806 ” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

  • All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, W-2G)
  • Form 42A806 - Transmitter Report for Filing Kentucky

Due Date

The filing due date for both Form 1099 and Form 42A806 is January 31.


The maximum penalty is 20 percent of the total tax due, and the minimum penalty is $10.00.

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