An Official Website of the
Commonwealth of Kentucky
Form K-5 Filing
K-5 Filing is a secure, easy, and accurate means of reporting your Kentucky W-2’s, W-2G’s or
1099’s to the DOR.
The Form K-5 is used to report withholding statement information from Forms W-2, W-2G, and
1099. Once the form is completed, it may be filed electronically by clicking the submit button
or it may be printed and mailed to DOR at the address on the form.
The electronic filing method may be used to report any number of withholding statements.
However, the print and mail filing method is only an option available for those reporting fewer
than 26 withholding statements.
K-5 Filing Tips:
Only report Kentucky W-2’s, W-2G’s, and 1099’s
Only report 1099’s that have Kentucky tax withheld
Incomplete forms cannot be submitted or saved
26 or more withholding statements requires electronic filing
A separate K-5 must be filed for each type Form W-2, W-2G, or 1099
W-2C’s cannot be reported on Form K-5
Be sure to retain a copy of the completed Form K-5 for your records
Tax years prior to 2018 may be reported on Form K-5 – requires electronic filing
Do not mail paper copies of W-2’s, W-2G’s, or 1099’s to DOR. Paper copies of Forms W-2, W-2G, and 1099 received by DOR will not be processed and will not be considered filed. Retain the paper forms for your records and only provide copies upon request.