Kentucky: 1099 State Filing Requirements
3.2k views |Last modified 9/9/2024 7:32:31 AM EST | Added by TaxBandits Team

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

Requirements
The Kentucky Department of Revenue mandates direct filing of the 1099 Forms if you have withheld state taxes.

• Form W-2G: Every person making a payment of gambling winnings in Kentucky that is subject to federal tax withholding shall deduct and withhold Kentucky income tax from the payment.

Required 1099 Forms
Kentucky also 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

Additional Requirements
In Kentucky, you must include an additional Form 42A806 (Transmitter Report for Filing Kentucky) with Form 1099 when there is state tax withholding and you are filing on paper.

If you file on paper and submit 25 or fewer forms, use Form K-5 (Employer’s Report of Withholding Tax Statements) instead of the standard 1099 form. Note that Form K-5 is applicable only for this limited number of filings.

Note: TaxBandits do not support filing "Form 42A806 and Form K-5" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The due date for filing Form 1099 with Kentucky is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

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