Kentucky Income Tax Withholding Payment and Filing Requirements

Employers in Kentucky must conform with these state rules relating to filing income tax withholding returns.

Periodic Returns. Quarterly (Form K-1, Form K-3) due by the last day of month following end of quarter. Monthly (Form K-1, Form K-3) due by the 15th day of the following month.

Annually (Form K-1 or Form K-3) due by January 31 of the following year.

Twice monthly returns may be required.

Annual Reconciliation Returns. Form K-3 due by January 31.


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