Kentucky Form W-2 Filing Requirements
The State of Kentucky Mandates W-2 Filing!
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Kentucky State Filing
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Kentucky W-2 State Filing Requirements
The State of Kentucky mandates filing Form W2 with the state agency under the following conditions:
| Scenarios | Scenario 1 | Scenario 2 |
|---|---|---|
| Withholding Conditions | If there is any Kentucky State Tax Withholding | If there is no Kentucky State Tax Withholding |
| Filing Method | Direct State Filing | |
| Additional Forms | Not Required | |
| Due Date | January 31, 2025 | |
The State of Kentucky requires the following Forms:
- Form W-2: Wage and Tax Statement
- Form 1099: (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G) Learn more about Kentucky 1099 State Filing Requirements.
TaxBandits supports Form W-2 and 1099 filing with both the Federal and State.
Frequently Asked Questions
Does Kentucky require W-2 filing?
Yes, the Kentucky Department of Revenue mandates the filing of Form W2 even if there is no state tax withholding.
Does Kentucky require any additional forms to be submitted while filing W-2?
No! The State of Kentucky does not require any additional forms to be submitted when filing Form W2.
Note: The state will not accept paper copies of W2.
What is the deadline to file W-2 with Kentucky?
The deadline to file W-2 with Kentucky is January 31.
Note: If the deadline falls on a weekend or federal holiday, the next weekday is the deadline.
Can I electronically file W-2 with Kentucky?
Yes, you can only electronically file W-2 with Kentucky.
If you are looking for a certified e-file service provider, TaxBandits is here! We support both Federal and State filing of W-2s. You can create a FREE account with TaxBandits and e-file W-2s before the deadline.
What are the W-2 penalties for Kentucky?
W-2 penalties and interests will be applicable under the following circumstances:
- Late filing of W-2
- Late payment of taxes
- Underpayment of estimated income tax or limited liability entity tax
- Failure to file or furnish recipient information
W-2 penalties for Kentucky - 2024
| W-2 penalty type | Penalty rate | Interest rate |
|---|---|---|
| Late filing of W-2 | 2% of the total tax due for each 30 days from the original deadline. The maximum penalty is 20% 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% 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% of the tax assessed. The minimum penalty is $100. | 5% |
Learn more about Form W-2 penalties.
Can I file W-2c with the State of Kentucky?
Yes, you can submit W-2c with the State of Kentucky if you find errors on the previously filed W-2.
Where do I mail W-2 forms when filing with the State of Kentucky?
The state of Kentucky will not accept paper copies of W-2. However, you can paper file Form K-5 instead of
W-2s when filing 25 or fewer forms.
Whether you file 10 or 1000 forms, e-filing is more convenient, and the state will process your returns quickly.
If you still want to paper file K-5 forms, send the forms to the following mailing address:
Electronic Media Processing,
501 High Street, Station 57,
Frankfort, KY 40601
We always recommend employers to file W-2s electronically for hassle-free submission. If you’re looking for an IRS-certified e-file provider, check out TaxBandits! We support the e-filing of W-2 with the SSA and states.
Get started with TaxBandits today and stay compliant with the State of Kentucky! Start Filing Now
