File Kentucky Form 1099 and Form W-2G for tax year 2026 with 1099Online. Get built-in support for Kentucky state reporting, validate taxpayer information, e-file with ease, and securely distribute recipient copies.
Kentucky is a static, fixed-date conformity state, not a rolling conformity state. For tax years beginning on or after January 1, 2026, Kentucky updated its Internal Revenue Code reference date to December 31, 2025. As a result, Kentucky generally conforms to federal tax changes enacted through that date, including many provisions of the One Big Beautiful Bill Act, unless Kentucky law provides otherwise.
Kentucky has decoupled from a few individual provisions, including deductions for qualified tips, overtime pay, and vehicle loan interest.
Florida requires direct state filing for one 1099 form, Form 1099-K. Since Florida has no individual income tax and no state income tax withholding program, other Forms 1099 and Form W-2G are not filed with the Florida Department of Revenue (DOR).
| Form | Full Name | Kentucky Filing Requirement | Who Files | Threshold / Trigger |
|---|---|---|---|---|
| Form 1099-NEC, 1099-MISC, 1099-R, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-G, 1099-OID, | Various information returns | Direct filing required with Kentucky DOR | Businesses, payers, and withholding agents | Required only when Kentucky income tax was withheld from the payment |
| Form W-2G | Gambling winnings | Direct filing required with Kentucky DOR | Payers of reportable gambling winnings | Required only when Kentucky income tax was withheld from the payment |
Kentucky does not participate in the CF/SF program, so a federal filing does not satisfy the state filing requirement. File directly with the DOR when Kentucky tax was withheld.
| Form Type | Kentucky Income Tax Withheld | Kentucky Filing Requirement | Filing Method |
|---|---|---|---|
| 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, and W-2G | Yes | More than $0 tax withheld | Direct filing with Kentucky Department of Revenue using Form K-5 or a Pub 1220 file |
Kentucky offers four direct filing channels, depending on your filing volume and format:
| Filing Channel | When Is It Used | Format / Requirements |
|---|---|---|
| MyTaxes.ky.gov (eFile Upload) | Mandatory when eFiling 26+ withholding statements | Publication 1220 format with Kentucky-defined state fields. A transmitter account is required |
| CD Submission | Optional electronic media alternative | Publication 1220 format, mailed with Form 42A806-CD |
| Form K-5 (Online) | Used for reporting withholding-statement information directly through MyTaxes. Available only where there fewer than 26 statements | No bulk file upload is allowed. Submissions filed directly on MyTaxes.ky.gov |
| Form K-5 (Print & Mail) | Available only when reporting fewer than 26 withholding statements | Mail the printed Form K-5 to the DOR in Frankfort |
Kentucky withholding statements are usually due by January 31. For TY2026, January 31, 2027 falls on a Sunday, so the due date falls onFebruary 1, 2027.
| Form | Withholding Condition | Filing Method | Due Date for TY2026 |
|---|---|---|---|
| Form 1099 series | Kentucky tax withheld | Direct filing through MyTaxes or Form K-5 | February 1, 2027 |
| Form W-2G | Kentucky tax withheld | Direct filing through MyTaxes or Form K-5 | February 1, 2027 |
| Form K-3 (Reconciliation) | Withholding account reconciliation | MyTaxes.ky.gov | February 1, 2027 |
Form K-3 is Kentucky's annual withholding reconciliation return. It reports and reconciles the total Kentucky withholding against periodic deposits. Every registered account must file it electronically through MyTaxes by February 1, 2027.
Form K-5 is the statement-level transmittal used when Forms W-2, W-2G, or 1099 are not submitted through an accepted bulk electronic file. A separate Form K-5 is required for each form.
Kentucky’s 2025 electronic specifications accept corrected Forms 1099 and W-2G through MyTaxe. Check DOR’s current correction procedures for corrected filings.
Businesses, payers, and withholding agents must file Form 1099 or Form W-2G information with the Kentucky DOR whenever Kentucky income tax is withheld.
The payer's 9-digit Kentucky account number. The DOR also accepts 6-digit account numbers.
Total Kentucky wages or payments reported and the total Kentucky income tax withheld.
Payer and payee names, addresses, TINs, form type, and Kentucky-required state fields for Publication 1220 electronic filing
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
No. Kentucky only requires Form 1099 data to be reported to the DOR when Kentucky income tax has been withheld.
No. Kentucky does not participate in the IRS Combined Federal/State Filing program.
Form K-5 reports withholding tax statements for Form W-2, Form W-2G, and Form 1099 that was not submitted through an accepted EFW2 or Publication 1220 electronic file. Payers can complete and submit this form directly through the MyTaxes portal, but the state limits the print-and-mail option exclusively to filers reporting fewer than 26 total withholding statements.
Electronic filing is required when reporting 26 or more combined withholding statements.
The statutory due date is January 31, 2027, which rolls to February 1, 2027, because January 31 falls on a Sunday.
Kentucky's electronic filing specifications accepts corrected Form 1099 or Form W-2G returns through MyTaxes.
Start free - import your data, validate TINs, and submit to both the IRS and Kentucky in minutes. Pay only when you file.