TAX YEAR 2026 · 1099-NEC & 1099-MISC
Kentucky 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Kentucky requirements →Kentucky: what to know
Kentucky instructs payers to report 1099 data only when Kentucky income tax has been withheld. Confirm 2026 transmission format, including transition from legacy specifications.
1099-NEC reporting
Kentucky requires NEC filing when Kentucky income tax was withheld; ordinary no-withholding NEC is not state-reportable.
1099-MISC reporting
Kentucky requires MISC filing when Kentucky income tax was withheld; ordinary no-withholding MISC is not state-reportable.
State filing method: MyTaxes K-5 or approved electronic withholding statement reporting when Kentucky tax withheld
Deadline guidance: January 31 following the tax year for reportable withholding statements (adjust for weekends).
Official source: Kentucky DOR — Employer Payroll Withholding and K-5 Filing →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.