{"data":{"id":"us-ky/krs-141.325","jurisdiction":"us-ky","citation":"KRS 141.325","heading":"Withholding exemptions -- Certificates.","body":"(1) An employee receiving wages shall on any day be entitled to the following\nwithholding exemptions:\n(a) For taxable years beginning prior to January 1, 2018:\n1. One (1) exemption for himself;\n2. One (1) exemption for each dependent for whom he would be entit led to\na tax credit under the provisions of KRS 141.020;\n3. If the employee is married, the exemption to which his spouse is\nentitled, or would be entitled if such spouse were an employee, under\nsubparagraph 1. of this paragraph, but only if such spouse do es not have\nin effect a withholding exemption certificate claiming such exemption;\nand\n(b) Such other withholding exemptions as the department may prescribe by\nregulation.\n(2) Every employee shall, before the date of commencement of employment, furnish his\nor her employer with a signed withholding exemption certificate relating to the\nnumber of withholding exemptions which he or she claims, which in no event shall\nexceed the number to which he is entitled.\n(3) Withholding exemption certificates shall take e ffect as of the beginning of the first\npayroll period ending, or the first payment of wages made without regard to a\npayroll period, on or after the date on which such certificate is so furnished.\n(4) A withholding exemption certificate which takes effect under this section shall\ncontinue in effect with respect to the employer until another such certificate takes\neffect under this section. If a withholding exemption certificate is furnished to take\nthe place of an existing certificate, the employer, at his option, may continue the old\ncertificate in force with respect to all wages paid on or before the first status\ndetermination date, January 1 or July 1, which occurs at least thirty (30) days after\nthe date on which such new certificate is furnished.\n(5) If, on any day during the calendar year, the number of withholding exemptions to\nwhich the employee may reasonably be expected to be entitled at the beginning of\nhis next taxable year is different from the number to which the employee is entitled\non such day , the employee shall in such cases and at such time as the department\nmay prescribe, furnish the employer with a withholding exemption certificate\nrelating to the number of exemptions which he claims with respect to such next\ntaxable year, which shall in n o event exceed the number to which he may\nreasonably be expected to be so entitled. Exemption certificates issued pursuant to\nthis subsection shall not take effect with respect to any payment of wages made in\nthe calendar year in which the certificate is furnished.\n(6) If, on any day during the calendar year, the number of withholding exemptions to\nwhich the employee is entitled is less than the number of withholding exemptions\nclaimed by the employee on the withholding exemption certificate then in effect\nwith respect to him, the employee shall, within ten (10) days thereafter, furnish the\nemployer with a new withholding exemption certificate relating to the number of\nwithholding exemptions which the employee then claims, which shall in no event\nexceed the number to which he is entitled on such day. If, on any day during the\ncalendar year, the number of withholding exemptions to which the employee is\nentitled is greater than the number of withholding exemptions claimed, the\nemployee may furnish the employer with a new withholding exemption certificate\nrelating to the number of withholding exemptions which the employee then claims,\nwhich shall in no event exceed the number to which he is entitled on such day.\n(7) Withholding exemption certificates shall be in the form and contain the information\nrequired by the department.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47391","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"43d3d56075c2de49e2441f434969f4f24be2c96256235027c73836ada54edd83","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.320","next":"us-ky/krs-141.330"},"notice":"GroundRules: Original legal text. Not legal advice."}