103 KAR 18:110. Withholding methods.
RELATES TO: KRS 141.310, 141.370
STATUTORY AUTHORITY: KRS Chapter 13A, 141.370
NECESSITY, FUNCTION, AND CONFORMITY: KRS 141.370 requires the cabinet to establish individual income tax withholding tables by administrative regulation. This administrative regulation establishes withholding tables and describes procedure for supplemental and mechanical withholding. KRS 141.310 requires the cabinet to revise the tables to compensate for substantial changes in the deductible federal income tax. These tables reflect repeal of the federal income tax deduction.
Section 1. General. The Revenue Cabinet is required by KRS 141.370 to prescribe tables for withholding Kentucky individual income tax from salaries and wages of employees. These tables withhold the tax levied by KRS 141.020 and reflect the standard deduction ($650) prescribed by KRS 141.081. The tables referred to in Section 4 of this administrative regulation are hereby prescribed by the Revenue Cabinet.
Section 2. Supplemental Withholding. In addition to tax required to be withheld by the tables in Section 4 of this administrative regulation, an employee may authorize his employer to withhold additional Kentucky income tax. An employee may authorize additional withholding by filing an amended Withholding Exemption Certificate (Revenue Form K-4) with his employer. The amended certificate may claim fewer personal exemptions than he is allowed, authorize the employer to withhold a specific amount of additional tax, or both.
Section 3. Mechanical Withholding. The cabinet provides a computer formula for withholding Kentucky income tax, and any employer with suitable equipment may use the formula in lieu of the tables referred to in Section 4 of this administrative regulation. No other formula or withholding method may be used unless specific written approval is granted by the cabinet.
Section 4. Withholding Tables. Employers shall withhold Kentucky individual income tax from wages and salaries, paid after December 31, 1990, in accordance with the tables filed herein by reference which are obtainable without charge from the Revenue Cabinet, Frankfort, Kentucky, 40601. This material incorporated by reference may be inspected and copied at the Frankfort office of the Revenue Cabinet located on the fourth floor of the Capitol Annex Building. Inspections may be made at this office and the Taxpayer Service Centers listed below between the hours of 8 a.m. and 4:30 p.m. (local time).
Revenue Cabinet Taxpayer Service Centers
Ashland
1422 Winchester Avenue
P. O. Box 687
Ashland, KY 41105-0687
(606) 329-9982
Bowling Green
1502 Westen Avenue
Bowling Green, KY 42102-2040
(502) 843-5470
Corbin
1707 18th Street, Suite 5
Falls Road Plaza
P.O. Box 1298
Corbin, KY 40702-3298
(606) 528-3322
Frankfort
Capitol Annex Building
Fourth Floor, Room 405
Frankfort, KY 40620
(502) 564-4580
Hazard
233 Birch Street
P. O. Box 419
Hazard, KY 41701-4194
(606) 439-2388
Hopkinsville
Hammond Plaza
P. O. Box 695
Hopkinsville, KY 42241-0695
(502) 887-2521
Lexington
301 E. Main Street, Suite 500
Lexington, KY 40507-1556
(606) 233-3837
Louisville
620 S. Third Street, Suite 102
Louisville, KY 40202-2402
(502) 588-4512
Northern Kentucky
Kentucky Executive Building
2055 Dixie Highway, Room 210
Ft. Mitchell, KY 41011-2648
(606) 292-6603
Owensboro
311 W. Second Street
P. O. Box 628
Owensboro, KY 42302-0628
(502) 686-3301
Paducah
555 Jefferson Street
P. O. Box 2336
Paducah, KY 42002-2336
(502) 444-8148
Pikeville
1279 N. Mayo Trail
Pikeville, KY 41501-8230
(606) 437-4075
(IW-11; 1 Ky.R. 331; eff. 2-5-75; Am. 2 Ky.R. 588; 3 Ky.R. 287; eff. 8-4-76; 9 Ky.R. 10; eff. 8-11-82; 16 Ky.R. 2698; eff. 8-2-90; 17 Ky.R. 1524; eff. 11-21-90.)