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Kentucky Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Kentucky must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Kentucky income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Kentucky Form K-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: Kentucky has reciprocal agreements in effect with Illinois, Indiana, Michigan, Ohio, Virginia (under certain conditions), West Virginia, and Wisconsin.

Administration:

Kentucky Department of Revenue
501 High Street
Frankfort, Kentucky 40601-2103
Telephone: 502-564-7287

Local Tax Jurisdictions: Numerous cities and counties impose an occupational license fee that must be withheld from employees' wages.

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