Kentucky 1099 Filing Requirements
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1099 Forms Required by Kentucky State
Kentucky requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form 1099-OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Kentucky Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G, OID, & W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Kentucky Tax Was Withheld | More than $0 | Direct State Filing | Not Required | February 02, 2026 |
| If NO Kentucky Tax Was Withheld | No Filing Required | |||
Ready to e-file the 1099 Form with the state of Kentucky?
Information Required to File 1099 Forms with Kentucky
Discover the key information needed to file Form 1099 with the State of Kentucky.
1. State/Payer’s state number
The payer’s state identification number refers to the Kentucky Withholding Tax Account Number.
Kentucky State ID Format:
- 6 digits (For example: 999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Kentucky state
income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Kentucky Withholding Tax Account Number.
Kentucky State ID Format:
- 6 digits (For example: 999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Kentucky Withholding Tax Account Number.
Kentucky State ID Format:
- 6 digits (For example: 999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to Kentucky state tax.
3. State income tax withheld
Enter the amount of Kentucky state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
TaxBandits – Simplifying Kentucky State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the Kentucky Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Kentucky state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Kentucky 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the Kentucky Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Kentucky 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Kentucky?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Kentucky!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required Kentucky state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or Both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Kentucky State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Kentucky require 1099 filing?
Yes, the Kentucky Department of Revenue requires the direct filing of 1099 Forms if you have withheld state taxes.
For Form W-2G, every person making a payment of gambling winnings in Kentucky that is subject to federal tax withholding must also deduct and withhold Kentucky state income tax from those winnings.
What types of 1099 forms need to be filed with the State of Kentucky?
Kentucky requires the filing of the following 1099 forms:
Does Kentucky require additional forms when filing 1099 forms?
No. Kentucky does not require any additional forms to be submitted along with 1099 filings.
When is Kentucky 1099 due?
The due date for filing Form 1099 with Kentucky is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
Can I electronically file 1099 forms with Kentucky?
Yes, Kentucky supports the electronic filing of 1099s. It is mandatory to E-file 1099 with the state when filing 25 or more forms.
What are the 1099 penalties for Kentucky?
Penalties and interests will be applicable under the following circumstances:
| 1099 penalty type | Penalty rate | Interest rate |
|---|---|---|
| Late filing of 1099 | 2% of the total tax due for each 30 days from the original deadline. The maximum penalty is 20 percent of the total tax due. The minimum penalty is $10.00. | 5% |
| Late payment of taxes | 2% of the total tax due for each 30 days from the original deadline. The maximum penalty is 20 percent of the total tax due. The minimum penalty is $10.00. | 5% |
| Underpayment of estimated income tax or limited liability entity tax | Estimated income tax multiplied by the tax due interest rate. No maximum or minimum penalty. | 5% |
| Failure to file or furnish recipient information | 5% of the estimated tax due for each 30 days from the original deadline. The maximum penalty is 50 percent of the tax assessed. The minimum penalty is $100. | 5% |
Where do I mail 1099 forms when filing with the State of Kentucky?
If you are submitting Form 1099 by paper, send the forms to the following mailing address:
Paper Processing
P. O. Box 856950
Louisville, KY 40285-6950.
If you need to correct any errors on previously filed 1099 forms, download and complete the corrected form, then mail it to the same address provided above.
For more information about the State, click here.
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