Kentucky: 1099 State Filing Requirements

The State of Kentucky mandates filing Form 1099 with the state agency under the following conditions.

Kentucky State ID Format:
 

• 6-digit state income tax withholding account number (e.g., 999999)
   

Required 1099 Forms

Kentucky requires the filing of the following 1099 forms:

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Filing Criteria and Requirements

Criteria 1: If Kentucky state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file Form 1099 directly with the state.

• Additional Form Required: Form 42A806

  • TaxBandits doesn't support filing Form 42A806 with the state. The payer must file the form directly with the state before the deadline

• Deadline: January 31, 2025

Criteria 2: If no Kentucky state tax is withheld

• State Filing Requirement: Not required

For more information about Kentucky’s 1099 filing requirements, click here.