Kentucky Updates Withholding Instructions for Employers

The Kentucky Department of Revenue recently updated Publication 42A003, Withholding Instructions for Employers. This publication provides instructions and withholding guidelines for employers who have filing obligations in Kentucky.

This most recent version is an update to a recent version that was released in December 2018, with only one update from the previous version:

  • Section XII, Taxable/Exempt Chart: the chart itself was updated to change Kentucky’s Withholding Treatment of Moving Expenses from “not required” to “required”.

To review this publication in its entirety, please click here.

Author

Paul Ogawa

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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