Payroll tax registration in Kentucky
Kentucky requires withholding for residents and nonresidents alike, and from 2026 every filing frequency must file and pay electronically.
2 agencies · Verified 2026-08-03
Kentucky
Kentucky state tax filings.
Which agencies Kentucky uses, which forms they take, what they cost, and the specific things Kentucky does differently from its neighbours. Everything below is checked against the agency's own material and carries the date it was checked.
Who you deal with in Kentucky
Kentucky Department of Revenue
Employer payroll withholding account
MyTaxes at MyTaxes.ky.gov
Kentucky Office of Unemployment Insurance
Unemployment insurance employer account
Kentucky Employer Self Service
2 separate agencies, on 2 separate systems. In almost every state, doing something with one of them does nothing to the others.
What Kentucky does differently
- Electronic filing is mandatory for every frequency from 2026. Under 103 KAR 18:150 all employer filing frequencies must file and pay the income tax withheld electronically. A paper habit carried in from another state simply will not work here.