Kentucky Income Tax Withholding Payment and Filing Requirements
Employers in Kentucky must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns. Quarterly (Form K-1, Form K-3) due by the last day of month following end of quarter. Monthly (Form K-1, Form K-3) due by the 15th day of the following month.
Annually (Form K-1 or Form K-3) due by January 31 of the following year.
Twice monthly returns may be required.
Annual Reconciliation Returns. Form K-3 due by January 31.