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For tax year 2026 returns filed in 2027
For Forms 1099, Kentucky requires a copy only when Kentucky income tax is withheld. Learn which forms apply, when the 2027 deadline falls, and when to file electronically or use Form K-5.
Miscellaneous Information
Kentucky requires this form only when Kentucky income tax was withheld. This filing requirement applies independently of the federal reporting threshold. Federally, many MISC payment categories now use a $2,000 threshold, while royalties remain at $10, and attorney gross proceeds and fish purchases in cash keep their own $600 threshold.
Nonemployee Compensation
Report nonemployee compensation on Form 1099-NEC to Kentucky only when Kentucky income tax was withheld, even if the payment is reportable federally. For federal 2026 TY reporting, nonemployee compensation and attorney service payments are generally reportable if they are $2,000 or more.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Report Form 1099-R data to DOR only where Kentucky tax was withheld. Kentucky pension withholding is voluntary. Once Kentucky tax is withheld and a Form 1099-R is issued, that information belongs in your Kentucky withholding-statement reporting.
Interest Income
Kentucky wants Form 1099-INT data only where Kentucky tax was withheld. The state filing trigger is Kentucky withholding, rather than any federal interest income reporting threshold.
Certain Gambling Winnings
Report gambling winnings to Kentucky DOR where Kentucky gambling withholding applies. Kentucky gambling winnings that are subject to federal withholding are also subject to Kentucky withholding of 3.5%. Electronic W-2G uses the Publication 1220 format with Kentucky-defined state records.
Wage and Tax Statements
Employers report Form W-2 information for every employee, including those with no Kentucky income tax withheld. Electronic W-2 files use the EFW2 format with Kentucky-defined records and are submitted through MyTaxes or another approved state filing method.
Kentucky requires withholding statement information to be submitted to the DOR by January 31. When this date is on a weekend or a state-scheduled holiday, the deadline moves to the next working day.
Easily prepare and submit Kentucky Forms 1099, W-2G, W-2, and K-5 using a single secure workflow designed for state and federal filing.
Kentucky does not participate in the IRS Combined Federal/State Filing Program. All Kentucky state forms have to use the federal Publication 1220 specification file layout and be directly filed with the DOR.
There are two rules that apply across Kentucky state filings. Forms 1099 are filed only when Kentucky tax has been withheld. Form W-2 information is sent to DOR for every employee, whether or not any withholding occurred.
When issuing 26 or more withholding statements in total, counting Forms W-2, W-2G, and the 1099 Series together, electronic filing becomes mandatory. Below 26, you can still file electronically, or use Form K-5 for any statement you are not submitting in EFW2 or Publication 1220 format. Each form will need its own K-5.
Paper copies of Forms W-2, W-2G, and 1099 are not processed by the Kentucky DOR. When you are eligible for a K-5, complete it in MyTaxes and either submit it there or print it with its barcode and mail it.
Under HB 757, Kentucky's Internal Revenue Code reference moves to December 31, 2025, for taxable years starting on or after January 1, 2026. So, many federal provisions under OBBBA apply since Kentucky has not specifically decoupled. For 2026 payments, that means using the updated $2,000 threshold under IRC Sections 6041 and 6041A.
That threshold decides whether a federal Form 1099 is required. The Kentucky state reporting trigger has not changed. 1099 data has to be reported when Kentucky tax has been withheld, at any amount. The form has to be filed directly with the state, since Kentucky is not part of the CF/SF program.
Kentucky’s DOR requires a 1099 filing when there is state income tax withholding. The state requires Forms 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-G, 1099-INT, Form W-2G, and Form W-2.
Yes, 1099 reporting is required when Kentucky income tax was withheld, regardless of the amount.
No. Kentucky does not participate in the IRS Combined Federal/State Filing Program, so the federal form is not forwarded on your behalf. When the Kentucky filing applies, submit the state data directly to the Kentucky DOR.
Kentucky withholding statement information is normally due on January 31. January 31, 2027, is a Sunday, so the 2026TY deadline for Forms 1099, W-2G, and W-2 moves to February 1, 2027.
Form K-5 reports Form W-2, W-2G, and 1099 withholding-statement information that you are not submitting in the state's EFW2 or Publication 1220 electronic file format. Complete it in MyTaxes and either submit it there or print it with its barcode and mail it. Each form type needs a separate K-5.
If you issue 26 or more withholding statements, then total electronic filing is mandatory. Below 26, you can still file electronically, or use Form K-5 where you are eligible.
Yes. DOR requires corrected Forms 1099 and W-2G to be submitted electronically through MyTaxes. Form W-2 corrections require paper filing on Form W-2C.
DOR will not process paper copies of Forms 1099, W-2G, or W-2. When you are eligible for Form K-5, use MyTaxes and the barcode mailing option.
Kentucky's 2026 withholding instructions set a $25 penalty per return, subject to a $100 minimum, where a required wage and tax statement is not furnished. Failing or refusing to file electronically when required may result in a $10 processing fee per return. A late-filing penalty also applies at 2% of the tax due for each 30-day period or part thereof, capped at 20% with a $10 minimum.
Prepare and eFile your Kentucky Forms 1099, W-2G, W-2, and K-5 from one secure filing workflow.