Kentucky 1099 filing requirements (2026)
Kentucky generally requires state 1099 filing only when you withheld Kentucky income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | No |
| Filing portal | https://mytaxes.ky.gov/ |
How does Kentucky treat the new $2,000 federal threshold?
No Kentucky dollar threshold. Kentucky DOR (Employer Payroll Withholding page): 'Only report 1099 data to the DOR when Kentucky tax has been withheld.' Filing is triggered by Kentucky withholding, not by the amount. No 2026/OBBBA-specific guidance found.
What if you withheld Kentucky income tax?
Withholding statements (W-2, W-2G and 1099 series) are due to Kentucky DOR by January 31. They are reported on Form K-5 (online in MyTaxes; print-and-mail only for fewer than 26 statements) or as an electronic Pub 1220 file through MyTaxes as a registered Transmitter. Accounts that file an electronic file do not also file Form K-5. Paper copies of W-2/W-2G/1099 are not accepted, and corrected 1099s must currently be submitted on paper.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Kentucky's rules apply.
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