Kentucky Publishes Updated Electronic Specifications for W-2 Filing

Paul Ogawa
October 6, 2020

The Kentucky Department of Revenue recently published an updated version of their Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web for Year 2020. This publication provides instructions and specifications for filing W-2 records electronically with the state.

There are a couple of minor updates to the publication, which are as follows:

  • Applicable year for reporting has changed to 2020, while due dates were updated to 2021 throughout the publication.
  • Updated language changes the way the electronic filing threshold was worded, but not the threshold itself: now the threshold reads “…26 or more withholding statements annually” whereas previously it read “…more than 25 withholding statements annually”. Again, this does not change the threshold, simply the wording of it.

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

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Paul Ogawa

Paul Ogawa is a Senior 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.
Share This Post