General administration:
Department of Revenue
Tax Policy Section
200 Fair Oaks Lane
Frankfort, KY 40602
502-564-4580
Request withholding account number by filing Form 10A100 (Tax Registration Application for Withholding, Corporation, Coal, Sales and Use Taxes):
Department of Revenue
PO Box 299
Frankfort, KY 40602-0299
800-626-2250 (in state)
502-564-3306 (out of state)
Register for electronic funds transfer (required if monthly withholding liability in excess of $25,000) by filing Electronic Funds Transfer (EFT-1) Authorization:
502-564-7055 (fax)
Deposit and report twice monthly (by 25th day of month and 10th day of following month), monthly (by 15th day of following month), or quarterly (by last day of month following end of quarter) withholdings by filing Form K-1 (Employer's Return of Income Tax Withheld);
Furnish annual summary statements of wages paid and taxes withheld to employees on Form K-2 (Wage and Tax Statement) and to state on Form K-3 (Employer's Return of Income Tax Withheld) by January 31:
Department of Revenue
Frankfort, KY 40619
Deactivate withholding account number by filing Form K-1(D) or Form K-3(D) (Request for Cancellation of Employer's Account Number):
Department of Revenue
PO Box 299
Frankfort, KY 40602-0299
800-626-2250 (in state);
502-564-3306 (out of state)
Obtain Form K-4 (Employee's Withholding Exemption Certificate) from employee. An employee is entitled to withholding exemptions for himself, his spouse (if exemption not otherwise claimed by spouse), and each dependent. Exemptions for age, blindness, and itemized deductions are also permitted.
