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141.325 Withholding exemptions -- Certificates.
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An employee receiving wages shall on any day be entitled to the following
withholding exemptions:
(a) One (1) exemption for himself;
(b) One (1) exemption for each dependent for whom he would be entitled to
a tax credit under the provisions of KRS 141.020(3)(a)3. or (b)1.c.;
(c) If the employee is married, the exemption to which his spouse is entitled,
or would be entitled if such spouse were an employee, under
subparagraph (a) of this subsection, but only if such spouse does not
have in effect a withholding exemption certificate claiming such
exemption;
(d) Such other withholding exemptions as the department may prescribe by
regulation.
Every employee shall, on or before July 1, 1954, or before the date of
commencement of employment, whichever is later, furnish his employer with a
signed withholding exemption certificate relating to the number of withholding
exemptions which he claims, which in no event shall exceed the number to
which he is entitled.
Withholding exemption certificates shall take effect as of the beginning of the
first payroll period ending, or the first payment of wages made without regard to
a payroll period, on or after the date on which such certificate is so furnished;
provided, that certificates furnished before July 1, 1954, shall be considered as
furnished on that date.
A withholding exemption certificate which takes effect under this section shall
continue in effect with respect to the employer until another such certificate
takes effect under this section. If a withholding exemption certificate is
furnished to take the place of an existing certificate, the employer, at his option,
may continue the old certificate in force with respect to all wages paid on or
before the first status determination date, January 1 or July 1, which occurs at
least thirty (30) days after the date on which such new certificate is furnished.
If, on any day during the calendar year, the number of withholding exemptions
to which the employee may reasonably be expected to be entitled at the
beginning of his next taxable year is different from the number to which the
employee is entitled on such day, the employee shall in such cases and at
such time as the department may prescribe, furnish the employer with a
withholding exemption certificate relating to the number of exemptions which
he claims with respect to such next taxable year, which shall in no event
exceed the number to which he may reasonably be expected to be so entitled.
Exemption certificates issued pursuant to this subsection shall not take effect
with respect to any payment of wages made in the calendar year in which the
certificate is furnished.
If, on any day during the calendar year, the number of withholding exemptions
to which the employee is entitled is less than the number of withholding
exemptions claimed by the employee on the withholding exemption certificate
then in effect with respect to him, the employee shall, within ten (10) days
thereafter, furnish the employer with a new withholding exemption certificate
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relating to the number of withholding exemptions which the employee then
claims, which shall in no event exceed the number to which he is entitled on
such day. If, on any day during the calendar year, the number of withholding
exemptions to which the employee is entitled is greater than the number of
withholding exemptions claimed, the employee may furnish the employer with a
new withholding exemption certificate relating to the number of withholding
exemptions which the employee then claims, which shall in no event exceed
the number to which he is entitled on such day.
Withholding exemption certificates shall be in such form and contain such
information as the department may by regulations prescribe.
Effective:June 25, 2013
History: Amended 2013 Ky. Acts ch. 119, sec. 23, effective June 25, 2013. -Amended 2005 Ky. Acts ch. 85, sec. 497, effective June 20, 2005. -- Amended
1978 Ky. Acts ch. 233, sec. 14, effective June 17, 1978. -- Amended 1956 (4th
Extra. Sess.) Ky. Acts ch. 4, sec. 13, effective April 23, 1956. -- Created 1954
Ky. Acts ch. 79, sec. 25.
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