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141.335 Annual withholding statement to be furnished employee.
(1)
(2)
(3)
Every person required to deduct and withhold from an employee a tax under KRS
141.310 or 141.315, or who would have been required to deduct and withhold a tax
under KRS 141.310 or 141.315 if the employee had claimed no more than one (1)
withholding exemption, shall furnish to each such employee in respect of the
remuneration paid by such person to such employee during the calendar year, on or
before January 31 of the succeeding year, or, if his employment is terminated before
the close of such calendar year, on the day on which the last payment of
remuneration is made, a written statement showing the following:
(a) the name of such person;
(b) the name of the employee and his social security account number;
(c) the total amount of wages as defined in KRS 141.010; and
(d) the total amount deducted and withheld as tax under KRS 141.310 and
141.315.
The statement required to be furnished by this section in respect of any wages shall
be furnished at such other times, shall contain such other information, and shall be
in such form as the department may by regulations prescribe. A duplicate of such
statement if made and filed in accordance with regulations prescribed by the
department shall constitute the return required to be made in respect of such wages
under KRS 141.150.
The department may promulgate regulations providing for reasonable extensions of
time, not in excess of thirty (30) days, to employers required to furnish statements
under this section.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 499, effective June 20, 2005. -- Created
1954 Ky. Acts ch. 79, sec. 27, effective June 17, 1954.
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