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.
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.
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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.
What is the Kentucky 1099 threshold for 2026?
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.
Does the IRS Combined Federal/State Filing program cover Kentucky?
Kentucky does not participate in the IRS CF/SF program for these forms.
What if I withheld Kentucky tax on a 1099 payment?
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.
When are Kentucky 1099s due?
January 31. Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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