Kentucky Publishes 2018 Specifications for Electronic Submissions of Forms 1099, W-2

Nicolette Chasse
October 5, 2018

The Kentucky Department of Revenue has published the “2018 Specifications for Electronic Submission of 1099B, 1099DIV, 1099G, 1099INT, 1099K, 1099MISC, 1099OID, 1099R and W2G.” The DOR continues to use Publication 1220 formatting for all forms, with state defined fields in the B record.

The DOR announces that they are no longer accepting paper copies of Forms 1099, W-2, or W-2G. Payers issuing 25 or fewer withholding statements must either file Form K-5 or by CD submission in Publication 1220 format with DOR-defined state fields.

A new code, “5,” has been added to report REIT Dividends in the “Dividends and Distributions” section for “A” records.

Likewise, a new code “C” has been added to the list of available Distribution Codes for “B” Records for form 1099-R.

To view the specifications in full, please follow the link.

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Nicolette Chasse

Nicolette Chasse is a Junior Regulatory Counsel at Sovos Compliance. Her main areas of focus are Automatic Exchange of Information (AEOI) reporting under FATCA and CRS and 1099 Federal Withholding Reporting. Nicolette received her B.A. at Trinity College and her J.D. at Penn State’s Dickinson School of Law. She is a member of the Massachusetts Bar.
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