States / Kentucky

Kentucky

Last checked Oct 22, 2026

Kentucky practitioners use about five logins for state tax and payroll work. The Department of Revenue is moving its taxes onto DORIS, built by Revenue Solutions, Inc. (RSI), with the MyTaxes portal: eleven business taxes moved in March 2025 and five more in August 2026, while individual income tax and other taxes still run through the legacy Compliance and Receivables System. The RSI master agreement began in October 2019 at about $79.4 million and, after eleven change requests including a term extension to 2031, now stands at $120.4 million; the state has paid RSI $56.8 million. The State Auditor found that the March 2025 launch converted $568.8 million of written-off receivables into current bills and withdrew $33.7 million twice from 4,121 taxpayers. Unemployment insurance tax moved in August 2026 to the Kentucky Unemployment Insurance Portal (KUIP), built by Deloitte under a contract awarded in May 2024 at $55.5 million and now $59.7 million, after two failed procurements; claims and appeals stay on the old system until a second phase scheduled for completion in late 2027. Kentucky has no state paid family and medical leave program; a 2024 law lets insurers sell voluntary paid family leave policies.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Andy Beshear
    • Secretary of the Finance and Administration Cabinet: Holly M. Johnson Finance and Administration Cabinet
    • Secretary of the Education and Labor Cabinet: Jamie Link Kentucky Education and Labor Cabinet
  • Secretary of State: Michael G. Adams Kentucky Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Kentucky employer numbers: the Department of Revenue (income tax withholding, registered in MyTaxes or on Form 10A100) and the Education and Labor Cabinet's Office of Unemployment Insurance (unemployment insurance, in the Kentucky Unemployment Insurance Portal, KUIP). KUIP's tax phase went live on August 17, 2026, and every employer was given a new 9-digit Kentucky Employer Identification Number (KEIN); the legacy UI number format is no longer accepted. The Department of Revenue's W-2 file specifications say not to confuse the two: the RS record takes the withholding account number, not the unemployment insurance number. The Department of Revenue's business registration page (revenue.ky.gov/Business/Pages/Register-Business.aspx) also notes that many cities and counties require a local business license and/or impose an occupational tax.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Kentucky Education and Labor Cabinet, Office of Unemployment Insurance

Kentucky's taxable wage base is $12,000 for 2026, up from $11,700 in 2025; the Office of Unemployment Insurance says KRS 341.030(7)(a) caps it at $12,000. A new employer pays at least 2.7% for its first three years (new construction employers pay the schedule's highest rate), and Schedule A (the second lowest of six schedules) runs from 0.30% to 9.00% in 2026; the employer guide lists Schedule A again for 2027. The Service Capacity Upgrade Fund share of the rate, suspended for 2026, returns at 0.0115% for 2027 under SB 129.

Taxable wage base

2026: $12,000
Set by the General Assembly, not indexed to wages. The Office of Unemployment Insurance's 2026 guide says KRS 341.030(7)(a) caps the taxable wage base at $12,000; it rose $300 a year from $10,800 in 2022 to $12,000 in 2026. The 2027 figure was not yet published. source Public record

New employer rate

2026: 2.7% Employers with fewer than three years of experience pay at least 2.7%, more if their reserve ratio calls for it. New construction employers are assigned the highest rate on the schedule in effect (9.00% under Schedule A) until they have 12 consecutive quarters of experience. source Public record

Rate range

2027: 0.3% to 9%, Schedule A The 2026 employer guide's SCUF chart lists contribution rate schedule A for 2027; rates are the Schedule A column of the reserve ratio table.
2026: 0.3% to 9%, Schedule A Six schedules (Trust Fund Adequacy, then A to E) are chosen by the trust fund balance on September 30 of the prior year; rates are assigned by reserve ratio as of the July 31 computation date. Schedule A has been in effect every year since 2019. source Public record

Other assessments

• Service Capacity Upgrade Fund (SCUF) portion of the rate: 0.0115% for 2027 (0.0% for 2026, suspended because the fund reached its $60 million limit); a share of the contribution rate, not an added cost (2027) source Public record
• Interest surcharge (charged only to repay interest on a federal loan): 0.00% (2026) source Public record

Rate notices

Annual rate notices are mailed each December to employers or their third-party administrators for the following year. An employer assigned a default rate for missing reports can file them within 20 days of receiving the notice to have the rate recalculated. source Public record

Voluntary contributions

Allowed, Within 120 days from the mail date of the current year's annual rate notice, or within 30 days from the mail date of a relevant determination, whichever is earlier. Only employers with a calculated experience rating, a deficit reserve balance and no voluntary payment in the preceding calendar year qualify; made in KUIP. source Public record

Filing

Quarterly wage report filed in KUIP (a Zero Payroll Quarterly Wage Report when no wages were paid)
Due: The last day of the month after the quarter (January 31 for the fourth quarter); moved to the next day offices are open if it falls on a weekend or holiday.
Kentucky Unemployment Insurance Portal (KUIP), reached through the Kentucky Career Center source Public record

FUTA credit reduction

None. Not on the U.S. Department of Labor's list of states with a Title XII advance balance on January 1, 2026 (only California and the Virgin Islands). Kentucky's credit reductions were for 2011 to 2014; the Office of Unemployment Insurance lists a full 5.40% maximum FUTA credit for 2021 through 2026. source Public record

Recent and coming changes

• KUIP replaced the KEWES employer site for employers and third-party administrators in summer 2026,. source Public record
• Jan 1, 2027 SB 129 reinstates the Service Capacity Upgrade Fund share of the rate for 2027 at 0.0115%, and caps later yearly adjustments at 0.025%. source Public record

The schedule tables show a Trust Fund Adequacy column before Schedules A to E, with rates from 0.000% to 9.000%. The guide's chart shows Schedule E for 2009 to 2016, D for 2017, B for 2018 and A from 2019 to 2026. The U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026, gives the same 2026 figures: $12,000, 0.30% to 9.00%, new employer 2.70%. DOL's 2023 Comparison gives the voluntary contribution deadline as within 20 days following mailing of the rate notice; the state's 2026 guide (120 days) wins and is used here.

Not confirmed: The 2027 taxable wage base (the guide says the statute caps it at $12,000; KRS 341.030 itself was not read). The deadline and process to protest an annual rate notice. Whether an electronic filing mandate applies; the guide describes filing in KUIP but states no requirement. Whether the SCUF share counts toward the FUTA credit (the guide says it is an allocation of the existing tax, which suggests it does, but no source says so). SB 129 (2026) itself was not read; the SCUF facts come from the Office of Unemployment Insurance's guide.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Kentucky Form K-4 (42A804) before employment begins; it also carries the military spouse and reciprocity exemptions. Kentucky's rate is a flat 3.5% for 2026, and supplemental wages are withheld by aggregating them with regular wages (103 KAR 18:070), with no separate flat supplemental rate in the regulation. The 2026 K-4 lists reciprocity for residents of Illinois, Indiana, Michigan, West Virginia and Wisconsin, Virginia residents who commute daily, and Ohio residents; nonresidents' wages for services in Kentucky are otherwise withheld on with no stated threshold, and cities, counties and school districts levy occupational license taxes on compensation that the employer withholds and pays to each tax district.

Withholding certificate

Form K-4 (42A804), Kentucky's Withholding Certificate (2026). Before employment begins (KRS 141.325(2)); a new certificate within 10 days after the employee's allowable exemptions fall below those claimed. Certificates must be in the form the Department prescribes. The K-4 has exemption boxes for no expected Kentucky income tax liability, for a military servicemember's spouse who meets all the listed conditions (earned income is then exempt from Kentucky withholding), and for residents of reciprocal states. source Public record

Supplemental wages

2026: 103 KAR 18:070: supplemental wages paid with regular wages are withheld on as one payment; paid at a different time, they are aggregated with the regular wages for the current payroll period or the last preceding payroll period in the same calendar year. Gambling winnings are withheld at the maximum rate in KRS 141.020 (3.5% for 2026). source Public record

Withholding tables

Kentucky Department of Revenue withholding formula and tables (not readable: revenue.ky.gov blocks curl) (2026). KRS 141.310 requires withholding under the tables authorized by KRS 141.370, which must consider the standard deduction. The rate is a flat 3.5% of net income for taxable years beginning on or after January 1, 2026 (KRS 141.020(2)(f), 2025 Ky. Acts ch. 1, HB 1).

Reciprocity

Agreements with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin. Employee form: Form K-4 (box 4). Virginia residents qualify only if they commute daily to work in Kentucky. Ohio is shown here from Ohio's own employer guidelines, which list Kentucky residents among those not withheld on in Ohio; the Ohio line of the Kentucky K-4 did not extract as text. KRS 141.070(2) exempts nonresidents whose home state gives Kentucky residents a reciprocal exemption, and 103 KAR 18:010 says such a nonresident is not subject to withholding. source Public record

Nonresidents working here

No day or wage threshold stated: wages paid to nonresidents are subject to withholding to the extent they are for personal services rendered in Kentucky as a regular employee of an employer in Kentucky, unless a reciprocal agreement applies (103 KAR 18:010). 103 KAR 18:010, Section 2. source Public record

Deposits and returns

• annual: Less than $400 withheld in the lookback period (the 12 months ending December 31 of the prior year). Due With Form K-3 by January 31
• quarterly: $400 or more but less than $2,000. Due Form K-1 by April 30, July 31 and October 31; the fourth quarter with Form K-3 by January 31
• monthly: $2,000 or more but less than $50,000. Due Form K-1 by the 15th of the following month for the first 11 months; December with Form K-3 by January 31
• twice monthly: $50,000 or more. Due Tax withheld on the 1st to 15th by the 25th of that month; the 16th to month end by the 10th of the next month (January by February 10; December 16 to 31 with the K-3 by January 31). Employers with an average monthly withholding over $25,000 pay by EFT.
• next banking day: $100,000 or more of withholding accumulated on any day before a payment is otherwise due. Due By EFT by the close of the first banking day after the day the $100,000 is reached

Form K-1, Employer's Return of Income Tax Withheld; Form K-3, Employer's Annual Reconciliation Return, due January 31 with the last period's tax. A return is required even when no tax was withheld. The Department may change an employer's requirements annually by written notice. The W-2 and 1099 filing is covered on the information returns page. For periods beginning on or after January 1, 2022, all filers must file and pay withholding electronically (103 KAR 18:150). source Public record

Local taxes employers withhold

• Occupational license tax on compensation: Levied by tax districts (cities, counties, urban-county and consolidated local governments, school districts and other authorized entities); every employer paying compensation withholds the tax a district imposes and pays it to that district (KRS 67.780). source Public record

Recent and coming changes

• Jan 1, 2026 The individual income tax rate fell from 4% to a flat 3.5% for taxable years beginning on or after January 1, 2026 (HB 1, 2025 Ky. Acts ch. 1, signed February 6, 2025). source Public record
• Jan 1, 2027 Under KRS 141.020(2)(g), the 3.5% rate stays for 2027 unless the General Assembly acted to reduce it after the 2025 trigger review; the September 2026 review can lead to a cut only for taxable years beginning January 1, 2028, and only by General Assembly action. source Public record

The Department of Revenue's own site (revenue.ky.gov) returned a 403 block page to every request, so this file rests on the statutes and regulations on apps.legislature.ky.gov and a copy of the 2026 K-4 hosted by Eastern Kentucky University. The K-1, K-3, W-2 and 1099 annual filing is on the information returns page.

Not confirmed: revenue.ky.gov (withholding instructions 42A003, the 2026 withholding formula, the K-4 and the employer FAQs) returns a 403 block page to curl; the K-4 used here is a copy hosted at files.eku.edu and should be checked against the Department's copy. The K-4's default (withholding with no certificate on file) and its instructions did not extract as text from the EKU copy; the default is left null. Ohio's line on the 2026 K-4 and any condition for Ohio residents (a search snippet mentions an S corporation 20 percent owner exclusion) could not be read. Whether the Kentucky Department of Revenue states a flat supplemental rate (a payroll vendor lists 4.0%) could not be checked; the regulation read gives only the aggregate method. Whether the 2026 General Assembly changed the rate for 2027: KRS 141.020 on the LRC site still shows the version effective June 27, 2025; bills HB 152 and HB 13 (2026 RS) proposed graduated rates, and their outcome was not confirmed. Whether Kentucky accepts the federal W-4 in place of the K-4 was not found. No statement on a convenience of the employer rule was found. No local occupational tax rate lookup was saved; KRS 67.766 has the Secretary of State post tax district forms and ordinances on the one-stop business portal, which was not read.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

KRS 141.070 gives Kentucky residents a credit for income tax paid to another state on income from outside Kentucky, limited so that Kentucky tax is not reduced below the tax on the income with the other state's income ignored. A part-year resident is taxed on all income while a Kentucky resident and only on Kentucky source income while a nonresident (an allocation), with tax credits prorated by the ratio of Kentucky AGI to federal AGI. No reverse credit appears in the statute, and Kentucky is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Limit: The credit may not reduce the Kentucky tax below the amount that would have been payable were the income from the other state ignored (KRS 141.070(1)). Covers: Income tax paid to another state on net income derived from sources outside Kentucky and also subject to Kentucky tax; "state" means a state, the District of Columbia, Puerto Rico, or a U.S. territory or possession. Not covered by the statute's definition of "state", which does not include localities. Foreign taxes: No: "state" is limited to U.S. states, the District of Columbia, Puerto Rico and U.S. territories and possessions. Pass-through entity taxes: Yes: a resident owner of an electing entity doing business in another state where the tax is assessed and paid at the entity level gets the credit based on the owner's distributive share (KRS 141.070(4)). Attach: Satisfactory evidence of the payment to the other state must be produced (KRS 141.070(1)); the form instructions could not be read. KRS 141.070. source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident is taxed as a resident on all income for the part of the year as a resident, and as a nonresident (Kentucky source income only) for the rest of the year. Tax credits are prorated by the ratio of Kentucky AGI to federal AGI. source Public record

Part-year residents: credit for the period of residence

KRS 141.070 allows the credit to "an individual who is a resident of this state"; the form instructions that say how a part-year resident claims it could not be read. source Public record

Nonresidents: reverse credit

No. A nonresident is taxable only on income from labor performed, business done or other activities in Kentucky and from Kentucky property; the credit in KRS 141.070(1) is for residents. Apart from the reciprocal wage exemption in KRS 141.070(2), the statute provides no credit for nonresidents. source Public record

Local income taxes

The state credit does not cover local taxes ("state" in KRS 141.070(3) does not include localities). Kentucky local occupational license taxes were not researched. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

The Department of Revenue site (revenue.ky.gov) returned 403 "The request is blocked" to every request, so the 2025 Form 740 and 740-NP instructions were not read; the facts here come from the statute and regulation on the Legislative Research Commission site.

Not confirmed: Form and line for the resident credit (Form 740 and its credit worksheet) not confirmed: revenue.ky.gov blocked. Part-year return form (Form 740-NP) and how the credit for the residence period is claimed on it not confirmed: revenue.ky.gov blocked. A tax publisher says part-year residents can claim it; not used. What must be attached to claim the credit, per the 2025 instructions, not confirmed. Whether Kentucky's apportionment statute (KRS 141.120) follows UDITPA not checked. Local occupational license tax credits for tax paid to other localities not researched.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporate income tax returns are due by April 15 for a calendar year (the 15th day of the fourth month after a fiscal year ends), and a corporation can get an extension of up to seven months if it asks and pays its estimated tax by the due date. Every pass-through entity doing business in Kentucky files by the 15th day of the fourth month (April 15, 2026). Corporations, nonprofit corporations, LLCs, limited partnerships, LLPs and foreign entities file an annual report with the Secretary of State between January 1 and June 30 each year after the year they form or register; the fee is $15.

Corporate return

Corporate income tax. Due: By April 15 each year; returns on a fiscal year basis by the fifteenth day of the fourth month following the close of the fiscal year (KRS 141.160). For tax year 2025: Apr 15, 2026. Fiscal years: The fifteenth day of the fourth month after the fiscal year ends. Cooperatives file by September 15 (the fifteenth day of the ninth month for fiscal years). source Public record

Corporate extension

By request. Not more than seven months. The corporation must request the extension and pay the amount properly estimated as its tax on or before the date prescribed for payment; interest runs on tax not paid by the original due date (KRS 141.170).

S corporations

Due: On or before the fifteenth day of the fourth month following the close of the annual accounting period (KRS 141.206, every pass-through entity). For tax year 2025: Apr 15, 2026. As a taxpayer other than a corporation for KRS 141.170: a reasonable extension for good cause, of no more than six months. source Public record

Partnerships

Due: On or before the fifteenth day of the fourth month following the close of the annual accounting period, filing a copy of the federal return with the Department's form. For tax year 2025: Apr 15, 2026. A reasonable extension for good cause, of no more than six months (KRS 141.170). source Public record

Individuals

For tax year 2025: Apr 15, 2026. The Department may grant a reasonable extension for good cause, of no more than six months (one year for an individual abroad); interest runs on unpaid tax from the original due date. source Public record

Annual report

Filed with the Kentucky Secretary of State through File an annual report (Secretary of State FastTrack).

No annual report is required of a general partnership (a partnership other than an LLP that has filed a statement of qualification, or a foreign LLP), of limited partnerships still governed by the pre-1988 Uniform Limited Partnership Act, or of an unincorporated nonprofit association that has not filed a certificate of association (KRS 14A.6-010(7)). Fees are in KRS 14A.2-060 and dissolution in KRS 14A.7-010 and 14A.7-020. The Secretary of State's annual report page could not be read (blocked), so this rests on the statutes. Charities also file Form 990 with the Attorney General each year they solicit (on the start-up planner).

The limited liability entity tax and the pass-through entity tax are not covered here. Form numbers (the Department of Revenue's corporation, pass-through and individual forms) are left null because the Department's site could not be read.

Not confirmed: revenue.ky.gov and sos.ky.gov were blocked by the office web filter, so the form numbers, the 2025 instructions' statement of due dates and any acceptance of the federal extension, and the Secretary of State's annual report page could not be read. Due dates and extensions rest on KRS 141.160, 141.170 and 141.206. KRS 141.206 was amended by 2026 Ky. Acts ch. 161, effective July 15, 2026; the filing deadline in subsection (1) is unchanged, but what else the amendment changed was not reviewed. Whether a foreign entity that fails to file has its authority revoked (rather than dissolved) rests on a statute section not read here. No tax year 2026 changes to the due dates were found in the statutes read.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

All Kentucky withholding filers must file and pay electronically, and sales and use tax and withholding payers averaging more than $25,000 a reporting period must pay by electronic funds transfer. Late filing and late payment penalties are each 2% of the tax per 30 days, up to 20% and at least $10, and they can both apply. Interest is the prime-based tax interest rate plus 2%; the 2026 rate is on a Department of Revenue notice that could not be read automatically.

Interest on unpaid tax

The tax interest rate is the adjusted prime rate charged by banks, rounded to the nearest full percent. The commissioner adjusts it by November 15 each year if the September prime rate, rounded, differs by at least one percentage point from the rate then in effect; the new rate takes effect January 1. Unpaid taxes accrue interest at the tax interest rate plus 2%, and overpayments earn the tax interest rate minus 2%, starting 60 days after the latest of the due date, filing date, payment date or amended return date. No interest is paid on sales tax refunds. Compounding: Not stated. KRS 131.183; KRS 141.985 (income tax). source Public record

When tax must be paid electronically

• Withholding: For periods beginning on or after January 1, 2022, all filers. Methods: Electronic filing and payment; employers whose lookback withholding was $50,000 or more with an average monthly amount over $25,000 pay by electronic funds transfer, as do employers that accumulate $100,000 or more before a payment is due (by the next banking day). Penalty for paying another way: Penalties under KRS 131.180 and interest under KRS 131.183. source Public record
• Sales and use: Average payment per reporting period during the lookback period (the 12 months ending September 30 of the prior year) exceeds $25,000. Methods: Electronic funds transfer by the debit method, or another method the Department approves, including the credit method. Submit Revenue Form 10A070, Authorization Agreement for Electronic Funds Transfer, and wait for written approval of the method. Penalty for paying another way: Penalties under KRS 131.180 and 131.990 and interest under KRS 131.183. source Public record
• Other: any tax, when the Department requires it: The Department may require any tax payment to be made by electronic fund transfer. Methods: Electronic fund transfer. source Public record

Penalties

Late filing

Covers: Any return or report, unless another statute provides otherwise (Uniform Civil Penalty Act). 2% of the total tax due for each 30 days or fraction that the return is late. Maximum: 20% of the total tax due. Minimum: $10. KRS 131.180(1). source Public record

Late payment

Covers: Failing to withhold, collect or pay tax by the due date (or extended due date), or failing to have timely paid at least 75% of the tax the Department determines is due (excluding estimated tax underpayments). 2% of the tax not withheld, collected or timely paid for each 30 days or fraction. Maximum: 20% of the tax not timely withheld, collected or paid. The statute says nothing in it prevents the assessment of more than one of its penalties, so the late filing and late payment penalties can both apply. A separate 2% per 30 days applies when an unprotested assessment is not paid within 60 days of its due date. KRS 131.180(2), (4) and (11). source Public record

Estimated tax, individuals

Charged as penalty. The federal addition to tax method (26 U.S.C. 6654) applied with the Kentucky tax interest rate instead of the federal rate; the addition is treated as a penalty under KRS 131.180. Safe harbor: Estimated payments are required if non-wage income is expected to exceed $5,000 or adjusted gross income reaches the filing threshold, but not if the estimated liability is $500 or less. Payments follow the federal timing and calculation rules; Kentucky's statute does not restate the federal safe harbor percentages. source Public record

Estimated tax, corporations

Charged as penalty. The federal addition to tax method (26 U.S.C. 6655) applied with the Kentucky tax interest rate; treated as a penalty under KRS 131.180. Safe harbor: Corporations and limited liability pass-through entities must pay estimated tax if the income tax and limited liability entity tax are expected to exceed $5,000; payments follow the federal timing and calculation rules. source Public record

Penalty relief

The commissioner may waive a penalty, but not interest, when the Department is satisfied that failing to file or pay on time was due to reasonable cause. The estimated tax addition to tax counts as a penalty for this purpose. source Public record

Other penalties

• Dishonored check. 10% of the check, at least $10 and no more than $100; waived if the dishonor resulted from error by others. source Public record
• Negligence. 10% of the tax assessed. source Public record
• Fraud. 50% of the tax assessed. source Public record
• Failing to file a return or furnish information after a written request (Department estimates the tax). 5% of the tax assessed per 30 days, up to 50%, at least $100 unless reasonable cause. source Public record
• Failing to obtain a required identification number, permit or license in time. 10% of the cost or fee, at least $50. source Public record

For additional tax billed after a protest, interest runs at the federal short-term rate for each quarter, without the 2% addition (KRS 131.183(1)(b)2). Withholding deposit schedules are on the withholding page.

Not confirmed: The 2027 rate: the commissioner adjusts it by November 15, 2026 if prime has moved at least one point; no notice was found as of 2026-11-04. Forms for figuring the estimated tax penalty (for example 2210-K and 2220-K) and their safe harbor wording are on revenue.ky.gov and were not read. How to request a penalty waiver (form or online method), any time limit, and whether Kentucky has a first-time abatement policy: revenue.ky.gov could not be read. Whether corporate income and limited liability entity tax payments must be made electronically was not found in the statutes or regulations read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Kentucky announces disaster relief one event at a time, giving the same extension for state taxes as the IRS gives for federal taxes, as it did for the February 2025 storms in all 120 counties. Penalties are waived if the tax is paid by the extended date, but Kentucky law does not allow interest to be waived. Taxpayers mark the return "Kentucky Disaster Relief".

When the IRS postpones deadlines

Announces relief case by case Kentucky announces relief for each disaster, providing the same extension for state taxes as the IRS gives for federal taxes (for example the February 14, 2025 storms, all 120 counties, to November 3, 2025). KRS 131.081(11). source Public record

Taxes covered

Under KRS 131.081(11): any comparable Kentucky tax report or return. Not covered: Interest: the Commissioner may waive penalties but not interest (KRS 131.175), and interest is collected when an extension postpones a payment (KRS 131.170). source Public record

State-declared disasters

The Department may grant a reasonable extension of time for filing reports or returns for good cause, generally up to six months, with interest collected on any postponed payment (KRS 131.170); a general power, not a disaster rule. source Public record

How to get relief

Enter "Disaster" in the software, or write "Kentucky Disaster Relief" in red at the top of a paper return, with the FEMA declaration number when filing after the regular deadline. Penalties: Late filing and payment penalties are waived if the tax is reported and paid by the extended date; Kentucky law has no provision to waive interest. source Public record

Where relief is posted

Department of Revenue news

Recent changes

• 2025 HB 13 (committee substitute) would have had the Department adhere to the federal deadline for 2024 returns and accept extensions to file and pay without penalty for taxpayers in FEMA-4860-DR-KY; it was returned to the Senate Appropriations and Revenue committee on March 27, 2025 and was not enacted. source Public record

Not confirmed: Where the Department posts current relief (its News pages) could not be confirmed. No Kentucky casualty loss, sales tax or property tax disaster rule was looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $44.0B; Individual income tax payments and SECA tax $5.7B; Business income taxes $3.6B; Excise taxes $252M; Estate and trust income tax $229M; Estate tax $121M; Unemployment insurance tax $75M; Railroad retirement tax $23M; Gift tax $17M. source Public record

Filers moving in and out, 2022 to 2023

48,859 returns (86,522 people) with $3.0B of income moved in from other states; 46,701 returns (80,661 people) with $3.1B moved out, a net loss of $0.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Department of Workplace Standards, Education and Labor Cabinet

Kentucky's minimum wage is $7.25 an hour, the same as the federal rate, set in KRS 337.275 since July 1, 2009 and tied to rise only if the federal minimum rises. Tipped employees may be paid the federal tipped cash wage of $2.13. Cities and counties may not require a higher wage (KRS 65.016).

Rate

$7.25 from Jul 1, 2009 KRS 337.275(1).
$7.25 from Jul 1, 2009 No change scheduled; the rate changes only if the federal minimum wage rises. source Public record

How it is set

Fixed in law: Rises to match any increase in the federal minimum wage under 29 U.S.C. 206(a)(1), on the same date KRS 337.275 source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 KRS 337.275(2) lets employers pay employees who receive more than $30 a month in tips the federal tipped cash wage; the amounts are the federal ones from U.S. DOL Fact Sheet 15.
2027: cash wage $2.13, tip credit $5.12 No change scheduled. source Public record

Youth and training wages

No set youth rate; learners, apprentices and students may be paid less under a certificate from the commissioner (KRS 337.010). source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

KRS 65.016, effective January 9, 2017, bars cities, counties and other local governments from requiring any employer to pay a certain wage or fringe benefit.

Not confirmed: The Education and Labor Cabinet's website (elc.ky.gov) returned 403 to every plain request, so the Cabinet's minimum wage page and poster were not read. The rate and tipped wage rest on the statute, with the U.S. DOL tipped table as confirmation. Required Kentucky wage and hour poster: name and link not confirmed. Whether Kentucky sets any overtime-exempt salary level above the federal one was not checked against the Cabinet's regulations.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Private insurance option only

Kentucky has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base or employer filing for 2026 or 2027. Since April 5, 2024 (2024 Ky. Acts ch. 99, HB 179), KRS Subtitle 304.53 lets insurers sell paid family leave insurance to employers as part of or a rider to group disability income insurance, or as a stand-alone group policy; it is voluntary private insurance, not a state program.

Recent and coming changes

• Apr 5, 2024 Paid family leave insurance authorized as a private insurance line (KRS 304.53-010 to 304.53-070, created by 2024 Ky. Acts ch. 99, HB 179). source Public record

KRS 304.53 regulates the insurance product (policy contents, limits, payment of benefits); it creates no contribution, fund or employer report.

Not confirmed: No Kentucky agency page states that Kentucky has no paid leave program; status none rests on the absence of any program found. Whether the Department of Insurance has adopted administrative regulations under KRS 304.53-060 was not checked.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Kentucky law does not require private employers to give paid sick leave or paid leave for any reason, and cities and counties have no authority to require any employer to pay a wage or fringe benefit other than what the employer decides. Kentucky has no general state family and medical leave law beyond the federal FMLA, but every employer must give up to six weeks of personal leave on request for adopting a child under 10. Vested vacation pay counts as wages that must be paid at separation, but the statutes leave when vacation vests to the employer's policy.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: The legislative body of any city, county, consolidated local government, urban-county government, charter county government or unified local government has no authority to require any employer to pay an employee a certain wage or fringe benefit other than as determined by the employer (the section does not define fringe benefit). Created by 2017 Ky. Acts ch. 3, sec. 13, effective January 9, 2017. (KRS 65.016) source Public record

Family and medical leave

Kentucky relies on the federal FMLA for family and medical leave. Its adoption leave law (KRS 337.015, up to six weeks for an adoptive child under 10, at every employer) is listed under other.

Vacation and PTO at the end of employment

Paid unless policy says no Wages include vested vacation pay (KRS 337.010), and an employee who leaves or is discharged must be paid in full all wages earned by the next normal pay period or 14 days after separation, whichever is later; no employer may secure an exemption from that rule (KRS 337.055). The statutes do not say when vacation vests, so the employer's policy may decide when vacation is earned; no Labor Cabinet guidance on forfeiture was found. (KRS 337.010 (definition of wages) and 337.055) source Public record

Other leave the law requires

What was checked: Checked the Kentucky Revised Statutes on apps.legislature.ky.gov (65.016, 337.010, 337.015, 337.055, 337.100, 337.415, 29A.160, 38.238, 118.035, 344.030, 421.500). KRS 421.500 asks law enforcement and prosecutors to help a victim or witness tell the employer that cooperation may require absence from work, but it puts no duty on the employer. 2026 Regular Session bills on earned paid sick leave (HB 771) and on leave for crime victims (HB 813) were referred to committee and did not pass a chamber. Kentucky's 2024 law allowing private paid family leave insurance (KRS 304.53) is on this site's paid leave page; it does not require employers to give leave. No state law requiring private employers to give holidays off or holiday premium pay was found.

Not confirmed: Vacation: no Education and Labor Cabinet guidance was found on when vacation vests or whether a use-it-or-lose-it policy is allowed; the answer rests on KRS 337.010 and 337.055. A secondary source says Kentucky requires employers with 50 or more employees to give unpaid leave to domestic violence or sexual assault victims; no such statute was found in KRS chapter 337 or in a government index search. Not confirmed. No private-employer bereavement, school activity or organ donation leave statute was found; not exhaustively searched.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Kentucky's sales and use tax rate is 6%. Since August 1, 2026 a remote retailer must register for a sales and use tax permit and collect only when its gross receipts from sales into Kentucky exceed $100,000 in the previous or current calendar year; the 200-transaction test was repealed. Registration and collection must start no later than the first day of the month that is at most 60 days after the threshold is reached.

State rate

6% KRS 139.200 source Public record

Local taxes

Not confirmed. Not confirmed: the Department of Revenue's pages (revenue.ky.gov) refused automated reads, and no statute read for this record addresses local sales taxes.

Remote sellers

$100,000 (transaction count repealed Aug 1, 2026); counts gross: gross receipts from sales of tangible personal property, digital property or services delivered, transferred electronically or provided to a purchaser in Kentucky, including sales a marketplace provider facilitates for the remote retailer sales; previous calendar year or current calendar year. Register for a sales and use tax permit and collect no later than the first day of the calendar month that is at most 60 days after the threshold is reached. HB 757 struck the test of 200 or more separate transactions from KRS 139.340(2)(g) and from the marketplace provider threshold in KRS 139.450(2)(a), effective August 1, 2026, and extended the remote retailer test to services. The start-a-business planner (data/startup/kentucky.json) still describes the older 200-sale test. source Public record

Marketplace facilitators

Must collect (Direct and facilitated sales into Kentucky that in any combination exceed $100,000; register and collect no later than the first day of the calendar month that is at most 60 days after the threshold is reached.), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales and use tax permit Register Every retailer or seller files an application for a permit for each place of business (KRS 139.240). The start-a-business planner sends businesses to the Kentucky Tax Registration Application (Form 10A100) in MyTaxes. source Public record

Filing

• monthly: the statutory default (KRS 139.540 and 139.550); other frequencies the Department assigns were not confirmed

Due: 20th day of the month after each calendar month (KRS 139.540, 139.550).
Vendor discount: Seller's compensation on a timely return: 1.75% of the first $1,000 of tax due and 1.5% of tax over $1,000, capped at $50 per reporting period (KRS 139.570).
MyTaxes source Public record

Certificates

Resale: A fully completed resale certificate, certificate of exemption or Streamlined Sales and Use Tax Agreement Certificate of Exemption, obtained within 90 days after the sale, relieves the seller of the burden of proof (KRS 139.270).. Streamlined certificate: accepted
Exemptions: Certificates of exemption and agriculture exemption license numbers work the same way under KRS 139.270. source Public record

Recent and coming changes

• Aug 1, 2026 Remote retailer and marketplace provider thresholds: the 200-transaction test is repealed, leaving more than $100,000 in gross receipts, and the remote retailer test now counts services (2026 Ky. Acts ch. 161, HB 757, sections 1 and 16). source Public record
• Aug 1, 2026 HB 757 also amends the list of taxable services in KRS 139.200(2), which now ends with prewritten computer software access services and data brokering services (newly defined in KRS 139.010). source Public record

revenue.ky.gov returned HTTP 403 ("The request is blocked") to automated requests, so this record rests on the Kentucky Revised Statutes and the 2026 Acts on apps.legislature.ky.gov. The Department's own pages, forms (such as the resale certificate form number) and filing frequency rules were not read.

Not confirmed: Department of Revenue pages blocked: local taxes, registration fee, filing frequencies other than monthly, electronic filing rules and the resale certificate form name were not confirmed. Which services HB 757 newly made taxable: the act's underlining of new text does not survive text extraction; data brokering services is newly defined, but whether prewritten computer software access services is new or renumbered was not confirmed. Effective date of Kentucky's original economic nexus rule was not confirmed from the statute history. Whether Kentucky accepts the MTC Uniform Sales and Use Tax Certificate was not confirmed. data/startup/kentucky.json still gives the 200-sale test; the owner may want to update that planner step.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

Kentucky has no state law on credit card surcharges. Nothing in the trade practices or consumer protection chapters of the Kentucky Revised Statutes addresses them.

The rule

No Kentucky statute on sellers adding a credit or debit card surcharge was found.

Cash discounts

Not addressed in state law that was checked.

Sales tax on the surcharge

Not stated KRS 139.010(18) defines gross receipts and sales price as the total consideration for which property or services are sold, without deduction for any other expense of the retailer, but does not name card surcharges; Department of Revenue guidance could not be read. source Public record

What was checked: Checked the section lists of KRS chapter 365 (Trade Practices, through the 2026 Regular Session) and chapter 367 (Consumer Protection) for surcharge or card fee sections, the Legislative Record subject lists for consumer bills in the 2024, 2025 and 2026 Regular Sessions (no surcharge bill found), and KRS 139.010. Bills from 2013 (HB 256, HB 259, SB 194) that would have addressed surcharges appear in search results only. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: revenue.ky.gov refused automated reads (https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx); any Department of Revenue guidance on card surcharges was not read. KRS chapter 286 (Financial Services Code) and the Attorney General's consumer pages were not checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity tax election and refundable pass-through entity tax credit (KRS 141.209)

An authorized person can elect each year, on a form prescribed by the Department of Revenue, to have the Kentucky individual income tax imposed on the pass-through entity, at the individual rate: 4% for 2025 and 3.5% for 2026. The election can be made during or after the year but no later than the 15th day of the 4th month after year end (the 10th month if the return is extended), and is irrevocable and binding on all owners. Direct and indirect owners claim a refundable credit equal to 100% of their proportionate share of the tax paid.

Law

KRS 141.209; owner credit for other states' entity level tax in KRS 141.070(4). 2023 Ky. Acts ch. 148 (sec. 9), effective March 31, 2023, applying to taxable years beginning on or after January 1, 2022. First tax year 2022. source Public record

Who can elect

A pass-through entity doing business in Kentucky that files under KRS 141.206 (partnerships, S corporations and other entities treated as pass-through entities). The statute does not exclude any type of pass-through entity. The statute sets no limits on owner types. The tax is based on the ordinary income and separately stated items of income calculated under KRS 141.206, and the credit goes to entity owners, defined as the direct or indirect owners receiving a proportionate share of the entity's income, including beneficiaries of an estate or trust. Owner includes direct and indirect partners, members and shareholders. The electing entity reports to each direct owner its share of the tax paid. source Public record

Election

On a form prescribed by the Department of Revenue. All calculations for the return continue to be made under KRS 141.206. An authorized person: any individual with authority from the entity to bind it or sign returns on its behalf. The election binds all entity owners. Deadline: For taxable years beginning on or after January 1, 2023, at any time during or after the taxable year but no later than the 15th day of the 4th month after the close of the taxable year, or the 15th day of the 10th month if the return is filed under the KRS 141.170 extension. For 2022, the election had to be made after March 31, 2023 and before August 31, 2024. Made each year. No. Once made for a taxable year, the election is irrevocable and binding upon all entity owners. source Public record

Rate

2027: 3.5% Same as 2025. KRS 141.020 lets the General Assembly lower the rate for 2027 if the fiscal year 2024 to 2025 reduction conditions were met, and otherwise requires the Department to keep the 3.5% rate; the statute as posted (effective June 27, 2025) has not been amended to lower it.
2026: 3.5% Same as 2025.
2025: 4% The KRS 141.020 individual income tax, imposed on the entity's ordinary income and separately stated items of income calculated under KRS 141.206. The statute does not state separately how resident and nonresident owners' shares are sourced. source Public record

Estimated payments

Not required for taxable years 2022 and 2023. For taxable years beginning on or after January 1, 2024, an electing entity must make estimated payments if the KRS 141.305 conditions are met and is subject to the KRS 141.985 estimated tax penalty if they are not properly made. Under KRS 141.305 no estimated tax is required if the liability can reasonably be expected to be $500 or less. KRS 141.305 sets the timing of estimated payments of the KRS 141.020 tax as for federal estimated tax under 26 U.S.C. sec. 6654. The Department's dates for electing entities were not read (site blocked). source Public record

Return

Due A pass-through entity doing business in Kentucky files on or before the 15th day of the 4th month after the close of its annual accounting period (KRS 141.206). Up to six months for a taxpayer other than a corporation (KRS 141.170), with interest on tax not paid by the original due date; the election deadline moves to the 15th day of the 10th month when the return is filed under that extension. source Public record

Owner credit

Each entity owner claims the pass-through entity tax credit, equal to 100% of the owner's proportionate share of the tax paid by the entity for the year, against the KRS 141.020 tax on the owner's own return, in the credit order of KRS 141.0205, based on the owner's pro rata share of income from the entity. Yes. KRS 141.209 creates a refundable pass-through entity tax credit. The statute does not distinguish resident and nonresident owners; any entity owner may claim the credit on a return filed by that owner. Credit for other states' PTET: A resident entity owner of an electing entity doing business in another state where the tax is assessed and paid at the entity level is allowed the KRS 141.070 credit for taxes paid to other states, based on the owner's distributive share of the electing entity's items. The statute does not list states. source Public record

Recent and coming changes

• Jan 1, 2023 Election deadline set at the 15th day of the 4th month after year end (10th month if extended), for taxable years beginning on or after January 1, 2023. source Public record
• Jan 1, 2024 Estimated payments required and the estimated tax penalty applies to electing entities from taxable years beginning on or after January 1, 2024. source Public record
• Jan 1, 2026 Individual rate, and so the electing entity's rate, falls from 4% to 3.5% for taxable years beginning on or after January 1, 2026. source Public record

revenue.ky.gov returned 403 to automated reads, so the Department's PTET page, forms and instructions were not read. Every fact here rests on the Kentucky Revised Statutes on apps.legislature.ky.gov. No sunset and no change tied to the 2025 federal law appear in KRS 141.209.

Not confirmed: revenue.ky.gov blocked automated reads (403), including https://revenue.ky.gov/Forms/PKG%20INSTR%20PTET%202024.pdf. A search summary names the election form 740-PTET-ELECT and an owner credit form PTET-CR; neither name was read in a primary source, so the return and election forms are left null. The return form, filing method and the Department's estimated payment dates and vouchers for electing entities are unconfirmed. How the base treats resident owners' income from outside Kentucky versus nonresidents' Kentucky source income is not stated in KRS 141.209; check the Department's instructions. Whether an S corporation filing as an electing entity gets the seven month corporate extension or the six month extension was not confirmed.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation income tax

Kentucky conforms to the Internal Revenue Code as of a fixed date (KRS 141.010): December 31, 2024 for 2025, so Public Law 119-21 does not apply to 2025 returns, and December 31, 2025 for taxable years beginning on or after January 1, 2026 under HB 757 of 2026 (Acts Chapter 161). For 2026 the same act decouples from domestic research expensing (section 174A), keeps the pre-2025 section 163(j) limit for corporations, and disallows the federal tips, overtime and car loan interest deductions. Kentucky has long used its own depreciation rules: section 168 as of December 31, 2001 (no bonus) and section 179 as of December 31, 2003.

Follows the Code

Fixed date, Code as of Dec 31, 2025. KRS 141.010(21), as amended by 2026 HB 757 (Acts Chapter 161), section 6
Date applies to taxable years beginning on or after January 1, 2026. Under prior law (still governing 2025), the Code was the one in effect on December 31, 2024. Both versions exclude later amendments other than those that extend provisions in effect on December 31, 2024 that would otherwise terminate. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: other: federal gross income under IRC section 61, adjusted by KRS 141.039, less the deductions it allows source Public record

Response to Public Law 119-21

Partly adopted. HB 757 (2026 Regular Session), Acts Chapter 161; Governor's line-item vetoes overridden; delivered to the Secretary of State April 14, 2026. Years: Taxable years beginning on or after January 1, 2026; 2025 stays on the December 31, 2024 Code
The enacted summary says HB 757 amends KRS 141.010 to conform to the Code in effect on December 31, 2025 for taxable years beginning on or after January 1, 2026, and amends KRS 141.019 and 141.039 to decouple from certain Code provisions. For individuals it disallows the federal deductions under sections 224 (tips), 225 (overtime) and 163(h)(4) (car loan interest) and requires adding back section 174A deductions; for corporations it adds back section 174A deductions and keeps section 163(j) as in effect on December 31, 2024. The Governor's veto message (April 13, 2026) struck two passages, on pages 378 and 379 of the bill, about a statue in the Capitol Rotunda, and objected to corrections appropriations; it does not reach the tax provisions, and the vetoes were overridden. source Public record

Provision by provision

Other differences

• Section 181 (film, television, live theatrical and sound recording production expensing): added back for individuals and corporations under HB 757. source Public record
• Section 139L: HB 757 requires including interest deducted under section 139L for amounts paid to a qualified lender on a qualified real estate loan. source Public record
• Mortgage interest: for 2026 and later, the section 163(h)(3) itemized deduction is limited to acquisition debt on the principal residence and one qualified residence. source Public record

Recent and coming changes

• Jan 1, 2026 HB 757 (Acts Chapter 161) moves the Code date to December 31, 2025 and adds the PL 119-21 decouplings, for taxable years beginning on or after January 1, 2026. source Public record

Every revenue.ky.gov address returned HTTP 403 ('The request is blocked') to automated reads, so no Department of Revenue guidance or 2025 instructions were read; this entry rests on the enacted bill text (version marked 'Vetoed in Part and Overridden') and the Legislative Research Commission bill record. The seniors entry reads KRS 141.019(2)(g) against the federal section number; the Department has not been read on it.

Not confirmed: Department of Revenue guidance on PL 119-21 and on 2025 returns (revenue.ky.gov blocked). Whether individuals follow the PL 119-21 section 163(j) change for 2026 (no individual rule found in KRS 141.019). The Form 720 instructions posted on revenue.ky.gov (read on 2026-11-03) still describe the 2023 law changes and the December 31, 2022 Code date; no Department of Revenue guidance on HB 757 or Public Law 119-21 was found.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Kentucky has no law requiring employers to show pay in job postings or to disclose pay to applicants or employees. A 2026 bill to require wages or a wage range in every job posting (HB 210) was referred to a House committee and went no further. No Kentucky city or county ordinance on pay in postings was found.

Salary history ban: No. No Kentucky statute bars private employers from asking about salary history; none was found in KRS Chapters 337 or 344.

What was checked: Checked on the Kentucky General Assembly's site: the section list of KRS Chapter 337 (Wages and Hours, including the equal pay sections 337.420 to 337.433) and KRS 337.423 itself, and KRS Chapter 344 (Civil Rights), including 344.080, which bars job advertisements that show a discriminatory preference but says nothing about pay. None requires pay in postings or pay disclosure. HB 210 of the 2026 Regular Session ("AN ACT relating to wage transparency") would have amended KRS 337.010 and created a new section of KRS Chapter 337 requiring all employers to include the wages or wage range in any job posting; its last action was referral to the House Economic Development and Workforce Investment committee on January 14, 2026, so it did not pass a chamber.

Not confirmed: The Kentucky Education and Labor Cabinet's wage and hour page (elc.ky.gov) returned 403, so no agency page was read. Local ordinances were not surveyed; a Louisville Metro code section on salary history surfaced in search but appears to cover Metro Government hiring only and was not read (codelibrary.amlegal.com serves a Cloudflare check).

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Kentucky Department of Revenue

The Department of Revenue's website refused automated reads, so Kentucky's power of attorney form, its treatment of federal Form 2848, any preparer registration and its transcript process could not be confirmed from a primary source. The e-file mandate is in regulation 103 KAR 1:160: a tax return preparer must e-file Kentucky individual income tax returns unless it reasonably expects to file ten or fewer in the calendar year, with penalties under KRS 131.990 and waivers on written request.

Federal Form 2848

Not stated Not confirmed: revenue.ky.gov returned 403 to automated reads.

Preparer registration

Not determined

E-file mandate for preparers

Every tax return preparer is a "specified tax return preparer" for a calendar year unless it reasonably expects to file ten or fewer individual income tax returns that year; specified preparers must file individual income tax returns, reports, statements and related payments electronically. Individual income tax returns filed by a specified tax return preparer. The same regulation also requires e-filing of corporation income and limited liability entity tax returns and pass-through entity returns where the entity reports gross receipts of $1,000,000 or more on its federal return, and of employer withholding reports and annual withholding statements. Client opt-out: No client opt-out appears in the regulation; a person, taxpayer or tax preparer may request a waiver in writing under KRS 131.250(2). Penalty: Penalties under KRS 131.990 unless the failure is due to reasonable cause. source Public record

Online access for professionals

MyTaxes (Kentucky Taxpayer Portal). Filing and payment of the business taxes listed on the portal (sales and use, withholding, corporation income and limited liability entity tax, and others); other business taxes and individual income tax are to come online over the next several years. source Public record

Practitioner line

MyTaxes portal Help Line 502-764-5555 (PortalHelp@ky.gov); not a practitioner line. source Public record

revenue.ky.gov and taxanswers.ky.gov returned 403 ("The request is blocked") to every automated request, including direct PDF links. Only the Legislative Research Commission's copy of 103 KAR 1:160 and the MyTaxes landing page could be read. Secondary sources name Form 20A100, Declaration of Representative, as the Kentucky power of attorney and say a federal Form 2848 is accepted for income tax matters only; neither is confirmed here.

Not confirmed: Power of attorney form (reported as Form 20A100), who can be named, scope, submission and expiration: revenue.ky.gov blocked. Whether federal Form 2848 is accepted, and for which taxes: secondary sources only; revenue.ky.gov blocked. Any information authorization form and the Form 740 preparer check-box: revenue.ky.gov blocked. Preparer registration (none is expected in Kentucky, but not confirmed from a primary source). Preparer ID on Form 740 (PTIN or other): the Form 740 instructions are on revenue.ky.gov. The client opt-out form for the e-file mandate (secondary sources point to Form 8948-K): revenue.ky.gov blocked. How a preparer gets third party access in MyTaxes: the help pages are on revenue.ky.gov. How a taxpayer or representative gets copies of returns or transcripts: revenue.ky.gov blocked. A practitioner hotline: the Tax Professionals page (revenue.ky.gov/TaxProfessionals) is blocked.

Rules for tax professionals in every state

Federal tax data sharing

27 IRS data-sharing agreements with agencies in Kentucky, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Kentucky Office of Unemployment Insurance source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. FUTA: Printed as "Office of Unemployment Insurance", Frankfort; no parent department is named. How the IRS shares tax data with the states

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