Kentucky 1099 Filing Requirements
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Kentucky 1099 Filing Requirements
- The Kentucky Department of Revenue mandates the filing of 1099 forms, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G.
- Form 42A806 - Transmitter Report for Filing Kentucky
Deadline to file Form 1099 and
Form 42A806 is
TaxBandits supports the filing of Form 1099 with both the Federal and State of Kentucky.
Q. Does Kentucky require 1099 filing?
A. Yes, the Kentucky Department of Revenue mandates the filing of the 1099 Forms if you have withheld state taxes.
Form W-2G:
Every person making a payment of gambling winnings in Kentucky that is subject to federal tax withholding shall deduct and withhold from the payment Kentucky income tax.
Q. What types of 1099 forms need to be filed with the State of Kentucky?
A. Kentucky requires the filing of the following 1099 forms if there is a state tax withholding.
Q. Does Kentucky require the filing of Form 1099-NEC?
A. Yes. The State of Kentucky requires Form 1099-NEC to be filed only if there is state withholding.
Q. Does Kentucky require any additional forms to be submitted when filing 1099 forms?
A. No! The state of Kentucky does not require any additional forms when you file Form 1099.
If you prefer paper filing, the state has an exclusive form K-5, Employer’s Report of Withholding Tax Statements. This form should be used instead of 1099 when paper filing. However, this form can only be used when filing 25 or fewer forms.
Q. When is Kentucky 1099 due?
A. The deadline to file Form 1099s with Kentucky is January 31.
Note: If the deadline falls on a weekend or federal holiday, the next weekday is the deadline.
Q. Can I electronically file 1099 forms with Kentucky?
A. Yes, Kentucky supports the electronic filing of 1099s. It is mandatory to E-file 1099 with the state when filing 26 or more forms.
Note: The state will not accept paper copies of 1099.
To help you with the e-filing of 1099s with Kentucky, TaxBandits is here. We are an IRS-certified e-file provider supporting various Federal and State tax forms, including the 1099 series. The TaxBandits application is built with intuitive features to help businesses of all sizes. We support bulk filing options that allow you to upload all the 1099 details at once. We also provide integration with XERO and QuickBooks. You can directly import the payee/recipient information from your XERO or QuickBooks account.
Q. What are the 1099 penalties for Kentucky?
A. Penalties and interests will be applicable under the following circumstances:
- Late filing of 1099 or K-5
- Late payment of taxes
- Underpayment of estimated income tax or limited liability entity tax
- Failure to file or furnish recipient information
1099 penalties for Kentucky
| 1099 or K-5 penalty type | Penalty rate | Interest rate |
|---|---|---|
| Late filing of 1099 or K-5 | 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% |
Learn more about Form 1099 penalties.
Q. Where do I mail 1099 forms when filing with the State of Kentucky?
A. The state of Kentucky does not accept paper copies of 1099 forms. However, you can paper file Form K-5 instead of 1099s when filing 25 or fewer forms. Remember, you must e-file 1099s if you file more than 25 forms.
Regardless of the form volume, e-filing is more convenient, and you can save time by filing
multiple 1099s at once.
If you still want to paper file K-5 forms, send the forms to the following mailing address:
We recommend that you file your 1099s electronically for hassle-free submission. The e-filing method has many advantages over paper filing, including easy tracking and quick processing. Check out TaxBandits, an IRS-certified e-file provider, to complete your state filing of 1099.
Get started with TaxBandits today and stay compliant with the State of Kentucky! Start Filing Now
