Kentucky 1099 Reporting Requirements

CF/SF Program

The state of Kentucky does not participate in the CF/SF Program. Make sure to file the state copy of your 1099 along with the required Reconciliation and Transmittal Forms.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31

Required 1099 Forms

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R

Transmittal/Reconciliation Form

The state of Kentucky mandates the filing of the Annual Reconciliation Form 42A806, along with the 1099 form.

Withholding

You must file forms 1099-MISC, 1099-INT, 1099-DIV and 1099-R only if there is state tax withholding.

What is the User Responsible for?

Be sure to file the state copy of your 1099, and the Transmitter Report 42A806 if you withheld taxes, with Kentucky.

E-filing & Paper Filing

The state of Kentucky accepts both e-filing and paper filing.

State Filing Agency

Success Starts with TaxBandits

The Smart Business Owners Choice