Kentucky State Tax Guide

State tax registration guide for Kentucky.

Need to register taxes in another state? Review the State Tax Guide section in our Tax Services Toolkit.

REQUIRED REGISTRATIONS

  • Unemployment Insurance: Kentucky Office of Employment and Training

  • Income Tax Withholding: Kentucky Department of Revenue

REQUIRED INFORMATION

  • SIT ID # (format: XXXXXX)

  • SIT payment frequency

  • SUI ID # (format: XX XXXXXX X)

  • Current year SUI rate

DISCLAIMER: Namely Payroll doesn't support multiple tax codes for Kentucky Unemployment. With that said, when entering your rates for Kentucky SUI, please combine the unemployment and service capacity upgrade fund rates and enter the combined rate for the Kentucky SUI tax code.

Required Client Information for Localities in Kentucky:

  • Bowling Green OLF ID # (format: XXXXXX-XXX)

  • Corbin OLF ID # (format: XXXXX)

  • Fayette County School OLF ID # (format: XXXXXXXX)

  • Kenton County OLF ID # (format: XXXXXXXX)

  • Lexington-Fayette Urban County OLF ID # (format: XXXXXX).

  • Louisville/Jefferson OLF ID # (format: XXXXXX-XXXX)

 

REGISTERING FOR UNEMPLOYMENT INSURANCE

New employers in the state of Kentucky can register with the Kentucky Office of Employment and Training by registering with the agency online  to get their Employer Identification Number.

Once registered, you will receive an Unemployment Account Number (UI) and Unemployment Rate (%) which you will need to enter into Namely Payroll under Company > Tax (UI tax). 

Established Kentucky businesses can find their Employer Identification Number (KEIN) on any notice received from the Kentucky Office of Employment and Training, the Quarterly Unemployment Report (Form UI-3).

Contact:

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

REGISTERING FOR INCOME TAX WITHHOLDING  

If you've never run payroll in Kentucky before, you'll need to register with the Kentucky Department of Revenue by completing the online registration.

TIP:

Future-date registration is possible for this state's income tax withholding! 

Once registered, you will receive a Withholding Tax Account Number (WH) which you will need to enter into Namely Payroll under Company > Tax (WH tax).

Businesses that have run payroll in Kentucky previously can find their Withholding Tax Account Number on notices received from the KY Department of Revenue or you can call the number below.

Contact:

Visit the Kentucky Department of Revenue for additional information.  If you should require contact information, navigate to Get Help, Contact Us, Contact a Specific Tax Section.

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

OTHER STATE TAXES THAT REQUIRE REGISTRATION

Louisville/Jefferson, KY

Register for your Louisville/Jefferson Tax Account Number by by visiting here .

Once you’ve completed the registration, you will receive notification from the Agency regarding your Louisville/Jefferson OLF ID, and you will need to register for an eMINTS online account . Please update the payroll system with your ID, and send all documentation to us by submitting a case in the Help Community.

After creating your eMINTS online account, please setup Namely with Third Party Access. You can do this by signing into your eMINTS account, then click the Grant Third Party Access link, then follow the prompts to complete the setup. Namely's Third Party Access email is tax@namely.com, and Namely's Third Party Access Code is 29372.

Contact:

If you're having trouble retrieving your Louisville/Jefferson OLF ID or setting up the eMINTS online account, please visit the Louisville Metro Revenue Commission. Contact information can be accessed at the top of the page.  


County of Boone/City of Florence, KY

Register for your County of Boone/City of Florence Tax Account Number by downloading, completing, and submitting this form.

Once you’ve completed the registration, you will receive notification from the Agency regarding your County of Boone/City of Florence OLF ID. Please update the payroll system with your ID, and send all documentation to us by submitting a case in the Help Community. 

Contact:

If you're having trouble retrieving your County of Boone/City of Florence OLF ID, please contact Boone County by phone (859) 334-2144, or the City of Florence by phone (859) 371-5491.

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package.

 

STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during onboarding, or if you need to send W-4s to employees who need to make withholding adjustments.

Tip:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature. 

Form Name: K-4

Accepts Federal W-4: No

Comments: The withholding formula, revised May 9, 2018, no longer uses the personal exemption credit, only the standard deduction. Employees wishing to claim exemption from Kentucky withholding must file Form K-4, Kentucky's Withholding Certificate.

 

PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.