Kentucky Income Tax and Withholding

Periodic Returns. Quarterly (Form K-1) by last day of month following end of quarter if employer withheld $400 or more but less than $2,000 in previous year; Form K-1-E for EFT users on or before last day of month following end of each quarter. Monthly (Form K-1) by 15th day of the following month if employer withheld $2,000 or more but less than $50,000 in previous year. Twice monthly (Form K-1) if employer withheld $50,000 or more in previous year, by 25th of following month for taxes withheld in first 15 days of month, by 10th of following month for taxes withheld after the 16th of the month; taxes withheld in January by February 10. Annual (Form K-3) by January 31 if employer withholds less than $400.

Annual Reconciliation Returns. Form K-3 due by January 31.

Timely Filing. Quarterly and monthly returns must be filed by specific dates even though that date may be Saturday, Sunday, or a holiday. There is no authority for timely filing beyond those specified dates. However, returns in envelopes postmarked on or before the specified date are considered timely filed.