Kentucky Withholding Forms

Beginning 2015, the state of Kentucky implemented their new WRAPS system for electronic filing of the KY K-1 and KY K-3 Forms.

Employers who remit by EFT are required by the state of Kentucky to print & mail the KY K-1E and KY K-3E Forms.

Twice Monthly

Submit the KY K-1 twice a month until the final reporting period of the year. For the final period of Dec. 16th through the 31st, use the K-3.  If you pay Twice Monthly via EFT you will reconcile quarterly on the K-1E and reconcile the final quarter on the K-3E.

Monthly

Submit the KY K-1 form for the first eleven months of the year, then, use the KY K-3 form to file the December return.  If you pay Monthly via EFT you will reconcile quarterly on the K-1E and reconcile the final quarter on the K-3E.

Quarterly

Submit the KY K-1 or K-1E for the first three quarters of the year, then, use the KY K-3 or K-3E form to file the 4thquarter return.

Note: If filings electronically, use the KY K-1 and K-3 Forms to make the withholding tax payments and for reporting withholding information.