{"data":{"id":"us-ky/krs-141.335","jurisdiction":"us-ky","citation":"KRS 141.335","heading":"Annual withholding statement to be furnished employee.","body":"(1) Every person required to deduct and withhold from an employee a tax under KRS\n141.310 or 141.315, or who would have been required to deduct and withhold a tax\nunder KRS 141.310 or 141.315 if the employee had claimed no more than one (1)\nwithholding exempti on, shall furnish to each such employee in respect of the\nremuneration paid by such person to such employee during the calendar year, on or\nbefore January 31 of the succeeding year, or, if his employment is terminated before\nthe close of such calendar year , on the day on which the last payment of\nremuneration is made, a written statement showing the following:\n(a) the name of such person;\n(b) the name of the employee and his social security account number;\n(c) the total amount of wages as defined in KRS 141.010; and\n(d) the total amount deducted and withheld as tax under KRS 141.310 and\n141.315.\n(2) The statement required to be furnished by this section in respect of any wages shall\nbe furnished at such other times, shall contain such other information, and shall be\nin such form as the department may by regulations prescribe. A duplicate of such\nstatement if made and filed in accordance with regulations prescribed by the\ndepartment shall constitute the return required to be made in respect of such wages\nunder KRS 141.150.\n(3) The department may promulgate regulations providing for reasonable extensions of\ntime, not in excess of thirty (30) days, to employers required to furnish statements\nunder this section.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29111","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"607813cd264052cd034ac32eaf8a8d4c74edcde577d1beb03783f8caac254fa2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.330","next":"us-ky/krs-141.340"},"notice":"GroundRules: Original legal text. Not legal advice."}