Kentucky 1099 Reporting Requirements

Does Kentucky mandate you file 1099 Forms?

Yes, the Kentucky Department of Revenue requires the filing of the 1099 Forms.

Does Kentucky participate in the CF/SF program?

No, the state of Kentucky does not participate in the CF/SF program, you will need to file your 1099 tax filing directly with the State Department of Revenue.

What type of 1099 forms does Kentucky require?

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

You must file 1099 forms only if there is a state tax withholding.

Does Kentucky have any additional requirements when you file 1099 forms?

Yes, the state of Kentucky mandates filing the Annual Reconciliation Form K-3 with 1099 forms if there is a state tax withholding.

What is Form K-3?

Form K-3 is an Annual Reconciliation used to report the total income taxes withheld from the individuals.

What are the due dates to file 1099 & Form K-3 electronically?

The due date to file 1099 online, along with Form K-3, Form 1099 & K-3 is the last day of January.

What are the requirements to file 1099 online?

Form 1099 is not required to be submitted unless taxes for Kentucky are withheld and can be submitted electronically.

What is the penalty for filing Federal Form 1099 and Kentucky State Form K-3 late?

Employers who submit wage and tax statements that are incomplete or are improperly completed are subject to a penalty of $10 for each incorrect statement.

Where do I mail my 1099 tax filing for Kentucky?

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  • 1099 Forms
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