Kentucky Form W-2 & K-5
Filing Requirements

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Kentucky State Filing


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Kentucky State Filing Requirements

  • The Form W-2, Wage and Tax Statement, should be filed with the State of Kentucky for the 2020 Tax Year.
January 31, 2021

The Kentucky Form W-2 filing deadline isJanuary 31, 2021

TaxBandits is here to help you with Federal and State filing of Form W-2.
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Q. Does Kentucky mandate W-2 filing?

A. Yes, the Kentucky Department of Revenue mandates the filing of W2 if you have withheld state taxes.

Q. Does Kentucky require any additional forms to be submitted while filing W-2?

A. No! The state of Kentucky does not require any additional forms to be submitted when filing W-2. To e-file
W-2s, create a FREE account with TaxBandits, an IRS-authorized e-file provider. If you want to paper file, the state has an exclusive form, K-5, Employer’s Report of Withholding Tax Statements. This form replaces the paper copies of W-2. So you can use this form to report the W-2 information. However, this form can only be used when filing 25 or fewer forms

Note: The state will not accept paper copies of W2.

Q. What is the deadline to file W-2 with Kentucky?

A. For 2020, the deadline to file W-2 with Kentucky is January 31, 2021.

Note: If the deadline falls on a weekend or federal holiday, the next weekday is the deadline.

Q. Can I electronically file W-2 with Kentucky?

A. Yes, you can electronically file W-2 with Kentucky. It is mandatory to e-file if you are filing 26 or more forms.

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.

Q. What are the W-2 penalties for Kentucky?

A. W-2 penalties and interests will be applicable under the following circumstances:

  • Late filing of W-2 or K-5
  • 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 - 2020

W-2 or K-5 penalty type Penalty rate Interest rate
Late filing of W-2 or K-5 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%

Q. Can I file W-2c with the State of Kentucky?

A. Yes, you can submit W-2c with the State of Kentucky if you find errors on the previously filed W-2. However, the state accepts only the electronic filing of W-2. If you have filed K-5 replacing W-2s and found errors on it, you can submit an amended K-5.

Q. Where do I mail W-2 forms when filing with the State of Kentucky?

A. 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. Remember, you must e-file W-2s if you file more than 25 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:

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. Why wait? Create a FREE account with TaxBandits to e-file your W-2 before the deadline.

Get started with TaxBandits today and stay compliant with the State of Kentucky! Start Filing Now

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