Kentucky 1099-MISC Filing Requirements, Tax Year 2026
What Kentucky requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Kentucky does not require a separate state filing of 1099-MISC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.
Kentucky does not require Form 1099-MISC to be filed with the state unless Kentucky income tax was withheld on the payment. Because Kentucky is not a CF/SF participant, opting into the IRS Combined Federal/State Filing Program does not satisfy any Kentucky obligation either. When Kentucky tax was withheld, file the 1099-MISC with KY DOR through MyTaxes.ky.gov by January 31.
Deadlines and extensions
Extensions
Not applicable. Because 1099-MISC is not required to be filed with Kentucky, there is no state extension process.
Accepted format
No state filing is required for 1099-MISC in Kentucky, so no state-specific format applies.
Registration
Registration required: Yes
Late-filing penalties
Kentucky penalty overview
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.
Frequently asked questions
Does Kentucky require filing of 1099-MISC for tax year 2026?
Does Kentucky participate in the CF/SF program?
What is the Kentucky 1099-MISC filing deadline for tax year 2026?
What format does Kentucky accept for 1099-MISC?
Do I need to file 1099-MISC with Kentucky if I also filed federally?
What happens if I miss the Kentucky 1099-MISC deadline?
How do I register to file with Kentucky?
Source citations
“Form 1099 is only required to be filed with DOR when Kentucky tax is withheld.”
“Form 1099 is only required to be filed with DOR when Kentucky tax is withheld. Kentucky DOES NOT participate in the combined Federal/State Filing Program.”
Additional 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.
Scope: Original 1099 filings with no Kentucky state income tax withheld. State agencies revise rules without notice; verify with the Kentucky state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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