Kentucky has released “Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web for Year 2023,” which provides electronic filing specifications for W-2 records filed with the state.
Other than updates to specific dates to reflect the 2023 tax year, the specifications have not change. Kentucky continues to utilize federal EFW2 specification with minor modification. It continues to require filing of W-2 records by January 31 following the year being reported upon. The state has not made any changes to its specification nor reporting processes as described in the document.
To review the electronic specifications, follow this link.
