Do I have to file 1099s with Kentucky?
| Form | Kentucky tax withheld | No withholding |
|---|---|---|
| 1099-B | Direct | Not required |
| 1099-DIV | Direct | Not required |
| 1099-G | Direct | Not required |
| 1099-INT | Direct | Not required |
| 1099-K | Direct | Not required |
| 1099-MISC | Direct | Not required |
| 1099-NEC | Direct | Not required |
| 1099-OID | Direct | Not required |
| 1099-R | Direct | Not required |
| W-2G | Direct | Not required |
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Own rule: 1099s go to Kentucky only when Kentucky tax is withheld (no dollar threshold). No 2026 or $2,000 statement.2025 spec: "Form 1099 is only required to be filed with DOR when Kentucky tax is withheld." Withholding page: "Only report 1099 data to the DOR when Kentucky tax has been withheld."Source: Kentucky DOR: Employer Payroll Withholding |
| State 1099-K threshold | Not addressed (1099-K is in the spec, but filing is required only when Kentucky tax is withheld).Source: 2025 Kentucky 1099 Electronic Specifications |
| State backup withholding | None foundNo Kentucky backup withholding rule found in the employer instructions or withholding pages.Source: 42A003, Withholding Instructions for EmployersAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | No contractor withholding stated. Kentucky's nonresident withholding is for pass-through entities: KRS 141.206(5)(a) withholding on nonresident owners' distributive share at the maximum KRS 141.020 rate, reported on Form 740NP-WH.Source: Kentucky DOR: Nonresident Withholding TaxAll states: state backup and nonresident withholding |
| Where to file | MyTaxes (Transmitter login required for bulk 1099 files; Form K-5 also filed here) |
| File format for tax year 2026 | Pub 1220 (TY2025 spec)See the specifications below. |
| Annual transmittal or reconciliation | Form K-5 (withholding statement summary): "Withholding accounts submitting this information in an electronic file format EFW2 or Publication 1220 do not file Form K-5." Annual reconciliation Form K-3 (Employer's Return of Income Tax Withheld).Due: January 31Form: Kentucky DOR: Employer Payroll Withholding |
| Due dates | "The withholding statement information (Forms W-2, W-2G, and 1099 Series) must be reported to the Kentucky Department of Revenue (DOR) on or before the January 31 due date." No NEC vs other split. Electronic required at 26 or more forms. Paper copies of 1099s not accepted.Source: Kentucky DOR: Employer Payroll Withholding |
| Combined Federal/State (CF/SF) | "Kentucky DOES NOT participate in the combined Federal/State Filing Program." Nothing on IRIS.Source: 2025 Kentucky 1099 Electronic Specifications |
| Penalties | KRS 131.180: failure to furnish a wage and tax statement "civil penalty of $25 for each return (minimum $100)"; late filing of return 2% of tax per 30 days, max 20% (minimum $10). Not 1099-specific.Source: 42A003, Withholding Instructions for Employers |
How to file, step by step
- Decide whether any 1099 has Kentucky tax withheld; if none, no 1099 filing with DOR.
- Request Transmitter access in MyTaxes (How to Guide for Transmitters; WHTransmitterRequest@ky.gov).
- Build a Pub 1220 750-byte file with the KY-defined B record fields and the 6 or 9 digit KY withholding account number.
- In MyTaxes: Choose Transmitter, File Bulk Return, Select Type File, Add files, Start, Submit; save the confirmation ID.
- Or, for 25 or fewer statements, file Form K-5 online in MyTaxes instead of a file.
- Submit by January 31. 42A003 (revised March 2026): "Kentucky now accepts corrected 1099 and W2G returns", filed electronically in the MyTaxes.ky.gov portal (choose the 1099 option for W2Gs). The withholding web page still says corrections must be submitted on paper.
File specifications and filing system
- 2025 Specifications for Electronic Submission of 1099B, 1099DIV, 1099G, 1099INT, 1099K, 1099MISC, 1099NEC, 1099OID, 1099R and W2G (posted 11/03/2025)
- Filing system: MyTaxes (Transmitter login required for bulk 1099 files; Form K-5 also filed here)
State pages checked (5)
- https://revenue.ky.gov/Forms/2025%20Specifications%20for%20Electronic%20Submission%20of%201099B,%201099DIV,%201099G,%201099INT,%201099K,%201099MISC,%201099NEC,%201099OID,%201099R%20and%20W2G%20Tax%20Information%20on%20CD%20or%20MyTaxes.ky.gov.pdf
- https://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx
- https://revenue.ky.gov/Forms/42A003%20(2-19)%20WH%20Instructions%20for%20Employers.pdf
- https://revenue.ky.gov/Business/Nonresident-Withholding-Tax/Pages/default.aspx
- https://revenue.ky.gov/Forms/42A003-March%202026.pdf
Questions people ask about Kentucky
Do I have to file 1099s directly with Kentucky?
File directly with Kentucky only when Kentucky tax was withheld; without withholding there is nothing to file with the state. 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?
"The withholding statement information (Forms W-2, W-2G, and 1099 Series) must be reported to the Kentucky Department of Revenue (DOR) on or before the January 31 due date." No NEC vs other split. Electronic required at 26 or more forms. Paper copies of 1099s not accepted.
How do I file 1099s with Kentucky?
Decide whether any 1099 has Kentucky tax withheld; if none, no 1099 filing with DOR. Request Transmitter access in MyTaxes (How to Guide for Transmitters; WHTransmitterRequest@ky.gov). Build a Pub 1220 750-byte file with the KY-defined B record fields and the 6 or 9 digit KY withholding account number. In MyTaxes: Choose Transmitter, File Bulk Return, Select Type File, Add files, Start, Submit; save the confirmation ID. Or, for 25 or fewer statements, file Form K-5 online in MyTaxes instead of a file. Submit by January 31. 42A003 (revised March 2026): "Kentucky now accepts corrected 1099 and W2G returns", filed electronically in the MyTaxes.ky.gov portal (choose the 1099 option for W2Gs). The withholding web page still says corrections must be submitted on paper.
Does Kentucky have its own 1099-K threshold?
Not addressed (1099-K is in the spec, but filing is required only when Kentucky tax is withheld).
Does Kentucky require withholding on payments to nonresident contractors?
No contractor withholding stated. Kentucky's nonresident withholding is for pass-through entities: KRS 141.206(5)(a) withholding on nonresident owners' distributive share at the maximum KRS 141.020 rate, reported on Form 740NP-WH. The 50-state withholding tables show where Kentucky sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Kentucky adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.