The rules
| Forms filed with the state | 1099-B, DIV, G, INT, K, MISC, NEC, OID, R and W-2G, but ‘Form 1099 is only required to be filed with DOR when Kentucky tax is withheld.’ |
| Who must file | Payers with Kentucky withholding. ‘Kentucky DOES NOT participate in the combined Federal/State Filing Program’; direct filing required. |
| Due date | January 31 (last day of January); January 31, 2026 for tax year 2025. |
| How | MyTaxes.ky.gov upload (replaces WRAPS/OneStop), or CD with transmitter report 42A806-CD. Electronic required at 26 or more forms; 25 or fewer may file paper Form K-5. |
| State 1099-K threshold | None. |
| Nonresident withholding | None for independent contractors; no state backup withholding. |
- State specs are for tax year 2025; 2026 specs not yet posted.
Questions people ask about Kentucky
Do I have to file 1099s directly with Kentucky?
Yes, when Kentucky tax was withheld on the payment. Without withholding there is no Kentucky 1099 filing. Payers with Kentucky withholding. ‘Kentucky DOES NOT participate in the combined Federal/State Filing Program’; direct filing required.
Which 1099 forms does Kentucky require?
1099-B, DIV, G, INT, K, MISC, NEC, OID, R and W-2G, but ‘Form 1099 is only required to be filed with DOR when Kentucky tax is withheld.’
When are 1099s due in Kentucky?
January 31 (last day of January); January 31, 2026 for tax year 2025.
How do I file 1099s with Kentucky?
MyTaxes.ky.gov upload (replaces WRAPS/OneStop), or CD with transmitter report 42A806-CD. Electronic required at 26 or more forms; 25 or fewer may file paper Form K-5.
Does Kentucky have its own 1099-K threshold?
None.
Does Kentucky require withholding on payments to nonresident contractors?
None for independent contractors; no state backup withholding.
Verified September 24, 2026 against https://revenue.ky.gov/Forms/2025%20Specifications%20for%20Electronic%20Submission%20of%20…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Kentucky who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.