Kentucky 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
No state filing | N/A | View detail → |
|
1099-NEC
Nonemployee compensation
|
No state filing | N/A | View detail → |
General notes
Kentucky requires direct state filing of Forms 1099 and W-2G only when Kentucky income tax was withheld on the payment. There is no Kentucky filing obligation for 1099s with no Kentucky withholding — Kentucky does not participate in the IRS Combined Federal/State Filing Program (CF/SF), so payers cannot route those forms through the IRS to Kentucky either.
When filing is required (i.e. KY tax was withheld), payers must transmit the 1099 series and W-2G to the Kentucky Department of Revenue by January 31 through the MyTaxes.ky.gov portal (bulk Pub 1220 upload, EFW2, or the online Form K-5) or by CD submission accompanied by Form 42A806-CD. Filers issuing 26 or more withholding statements (W-2, 1099 with KY withholding, or W-2G) must file electronically. The K-5 paper-print-and-mail option is only available to payers reporting fewer than 26 statements. Paper copies of Forms W-2, W-2G and 1099 are no longer accepted by KY DOR.
Kentucky accepts the 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, and W-2G forms via the electronic specifications. Form 1099-C is not part of Kentucky's accepted electronic filing list.
Penalties
Failure to e-file when required / filing on paper when required to e-file — penalty under 103 KAR 18:050 Section 5, assessed per KRS 131.180 (Uniform Civil Penalty Act): 5% of the tax assessed for each 30-day period of non-filing, capped at 50%, with a $100 floor unless reasonable cause is shown.
Failure to file timely, omitting required information, or failing to file corrections can also trigger the same KRS 131.180 penalty cascade.
Written waivers from the e-file requirement are available from KY DOR; otherwise, paper copies of Forms 1099, W-2, and W-2G submitted to KY DOR are not processed and are not considered filed.