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Intuit
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Kentucky Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UI-3 (Filing) UI Employer's Quarterly Unemployment Wage and Tax Report
Effective Date
Form Name
Employer's Quarterly Unemployment Wage and Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
K-1 (Filing and Payment) WH Employer's Return of Income Tax Withheld
Effective Date
Form Name
Employer's Return of Income Tax Withheld
Filing Frequency
One Day Twicemonthly Monthly Quarterly
Filing Due Dates
One Day: Due one banking day after $100K accumulation limit is reached during any reporting period. Twicemonthly: January liability is due on February 10th. February through November liabilities for the 1st through the 15th are due on the 25th of the same month. February through November liabilites for the 16th through the end of the month are due on the 10th of the following month. December liabilities for the 1st through the 15th are due on December 26th, and December liabilities for the 16th through the 31 are due on January 31. Monthly: Due the 15th of the following month, for January through November. Note: December liabilities are due January 31 using the K-3 form. Quarterly: Due the last day of the month following the end of the first 3 quarters of the year. (April 30, July 31, and October 31) Note: The fourth quarter deposit is due January 31 with form K-3.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
K-3 (Filing) WH Employer's Return of Income Tax Withheld
Effective Date
Form Name
Employer's Return of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due by January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
K-3: Signature-ready form to be printed, signed, and mailed to tax agency. K-3E: Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
Check
Form K-5 (Filing) WH Kentucky Employer’s Report of Withholding Tax Statements
Effective Date
Form Name
Kentucky Employer’s Report of Withholding Tax Statements
Filing Frequency
Annual
Filing Due Dates
Due by January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
The last day of January following the end of the year being filed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Kentucky Department of Revenue
Vendor Payable Name
Kentucky State Treasurer
Mailing Address
P.O. Box 181 Station 57 Frankfort, KY 40602-0181
Phone Numbers
Withholding Tax 502-564-7287
Support Email
DOR.WebResponseWithholdingTax@ky.gov
Support Website URL
http://revenue.ky.gov/Get-Help/Pages/Contact-Us.aspx
Agency Website URL
http://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Good Friday (Spring Holiday) 1/2 Day - April 19th (Not a banking holiday) Day after Thanksgiving - November 29th Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
KY Dept of Revenue Acct No.
QuickBooks Employer Account Number Format(s)
999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$2590.00
Supplemental Rate Detail
Supplemental wages should be added to the regular wages in the current payroll period, or to the wages paid in the last preceding payroll period within the same calendar year, in order to calculate the tax due.

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
KY Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual KY Withholding
Effective Date
Tax Payment Name
KY Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due January 31st of the following year
Threshold Requirement
Withholding liability is less than $400 a year
Monthly KY Withholding
Effective Date
Tax Payment Name
KY Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the month, except for December liabilities which are due on January 31st of the following year
Threshold Requirement
Withholding liability is greater than or equal to $2,000, but less than $50,000 a year
Next Day KY Withholding
Effective Date
Tax Payment Name
KY Withholding
Frequency
Next Day
Liability Accrual Period
Any reporting period
Due Date
Next banking day
Threshold Requirement
Withholding tax liability of $100,000.00 or more during any reporting period.
Quarterly KY Withholding
Effective Date
Tax Payment Name
KY Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter
Threshold Requirement
Withholding liability is greater than or equal to $400, but less than $2,000 a year
Twice-Monthly KY Withholding
Effective Date
Tax Payment Name
KY Withholding
Frequency
Twice-Monthly
Liability Accrual Period
1st - 15th 16th - EOM
Due Date
1st - 15th due by the 25th of the same month 16th - EOM due by the 10th of the following month Exceptions: December liability incurred for the 16th - 31st is due January 31st of the following year. January liability is due on February 10th
Threshold Requirement
Withholding liability is greater than or equal to $50,000 a year

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2: Employers that report 26 or more employees must file annual wage and tax information electronically.
Employer Payment Requirements
Employers who withhold $25,000 or more per month must pay electronically. Employers who accumulate taxes of $100,000 or more during any reporting period must remit payment within one banking day electronically.

Agency contact information

Effective Date
Agency Name
Kentucky Division of Unemployment Insurance
Vendor Payable Name
Treasurer, Kentucky Unemployment Insurance Fund
Mailing Address
Division of Unemployment Insurance 275 East Main Street Frankfort, KY 40601
Phone Numbers
Tax Status Section/Employer New Accounts 502-564-2272 Tax Accounting Section 502-564-2168
Support Email
des.uit@ky.gov

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Good Friday (Spring Holiday) 1/2 Day - April 19th (Not a banking holiday) Day after Thanksgiving - November 29th Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
KY Division of Unemployment Insurance ID No.
QuickBooks Employer Account Number Format(s)
99 999999 9 or 99 999999Z 9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.3%
Maximum Rate
9%
New Employer Rate
2.7%

Employer Wage Base

Effective Date
Wage Base Amount
$10,500.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Surcharge
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$10,500.00

Verification Tracking

Last Verified Date
01-11-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
SCUF
Creditable to FUTA
No
Fixed Rate
0.075%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
0.075%
Wage Base Amount
$10,500.00
Surcharge Expiration Date
07-01-2023

Verification Tracking

Last Verified Date
10-23-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
KY Unemployment Insurance

Verification Tracking

Last Verified Date
01-08-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly KY Unemployment Insurance
Effective Date
Tax Payment Name
KY Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Electronic filing required if 10 or more employees are filed.
Employer Payment Requirements
No mandate - ACH debit is optional ( ACH credit is not available)

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://onestop.portal.ky.gov/OneStopPortal/
Is there a registration fee?
No
What is the name of the form to use for registration?
Kentucky Tax Registration Application and Instructions - Form 10A100
What is the link to the form for registration?
https://revenue.ky.gov/Forms/10A100.pdf
Additional information about the registration for this state.
Online registration will usually create the account number immediately. If it does not the employer should log back in within a few hours after submission to check for number. Fax/Mail registration can take up to 10 days

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://kewes.ky.gov/EmployerReg/empAcctIntro_welcome.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
Kentucky Employer Account Registration
What is the link to the form for registration?
https://kewes.ky.gov/EmployerReg/empAcctIntro_welcome.aspx
Additional information about the registration for this state.
Online Registration is only method for registering an account. Once the application is complete a confirmation number will be given. This is NOT the account number. The application will be processed and the account number will be mailed to the employer. Entire process takes about 2 weeks to complete. Registration questions will change based on Business type customer chooses on Website.

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