📝 Overview
This guide covers state tax information for employers running payroll in Kentucky. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.
⚙️ Kentucky Tax Information
Click the arrow to view Withholding information
Click the arrow to view Withholding information
Agency Information
Website: Kentucky Department of Revenue
Phone: (502) 564-7287
Supported Tax Filings
Employer's Return of Income Tax Withheld (K-1)
Employer's Return of Income Tax Withheld, Annual Reconciliation (K-3)
Wage & Tax Statement (W-2)
Required for Tax Setup
Withholding Tax Account Number (9–10 digits, e.g., 12345678-9 or 12345678-9A)
Deposit Schedule (Semi-monthly, Monthly, Quarterly, or Annually)
Click the arrow to view Unemployment Insurance information
Click the arrow to view Unemployment Insurance information
Agency Information
Website: Kentucky Office of Unemployment Insurance
Phone: (502) 564-2272
Supported Tax Filings
Employer's Quarterly Unemployment and Tax Report (UI-3)
Required for Tax Setup
UI Employer Account Number (9–10 digits, e.g., 12345678-9 or 12345678-9A)
Unemployment Adjusted UI Rate (X.XX%)
Click the arrow to view Local Withholding information
Click the arrow to view Local Withholding information
Kentucky has local withholding taxes in addition to state withholding. DaySmart Payroll supports paying and filing most localities; however, each city or county sets its own rules and a full list cannot be provided here. If a local tax applies, you will be prompted to enter the necessary tax information during account setup.
❓ Frequently Asked Questions (FAQs)
Find answers to common questions or additional details that may not be covered in the main instructions.
Click the arrow to view frequently asked questions
Click the arrow to view frequently asked questions
Where do I find my Kentucky withholding account number?
Click the arrow to see the answer
Click the arrow to see the answer
Your Kentucky Withholding Tax Account Number is 9 to 10 digits, formatted as 12345678-9 or 12345678-9A. It is assigned by the Kentucky Department of Revenue when you register and can be found on agency correspondence or by logging into your Kentucky Online Gateway account.
What is Kentucky's Unemployment Adjusted UI Rate?
Click the arrow to see the answer
Click the arrow to see the answer
Kentucky's Adjusted UI Rate is your employer-specific unemployment insurance contribution rate, adjusted to reflect any surcharges or credits applied to your account. It is assigned annually by the Kentucky Office of Unemployment Insurance and communicated through a rate notice. If you need your current rate, log into your KEWES account or contact the agency at (502) 564-2272.
What if my city or county has a local withholding tax?
Click the arrow to see the answer
Click the arrow to see the answer
If a local withholding tax applies to your business, you will be prompted to enter the required tax information during account setup. Each Kentucky city or county sets its own rules. If you have questions about a specific locality, contact DaySmart Support for guidance.