{"data":{"id":"us-ky/krs-341.395","jurisdiction":"us-ky","citation":"KRS 341.395","heading":"Information to be given to individual filing new claim -- Deduction and","body":"withholding of income tax.\n(1) An individual filing a new claim for unemployment compensation shall, at the time\nof filing the claim, be advised that:\n(a) Unemployment compensation is subject to federal and state income tax;\n(b) Requirements exist pertaining to estimated tax payments;\n(c) The individual may elect to have federal income tax deducted and withheld\nfrom the individual's payment of unemployment compensation at the amoun t\nspecified in the Federal Internal Revenue Code; and\n(d) The individual shall be permitted to change a previously elected withholding\nstatus one (1) time during the individual's benefit year.\n(2) Amounts deducted and withheld from unemployment compensatio n shall remain in\nthe unemployment fund until transferred to the federal taxing authority as a payment\nof income tax.\n(3) The secretary shall follow all procedures specified by the United States Department\nof Labor and the Federal Internal Revenue Service pertaining to the deducting and\nwithholding of income tax.\n(4) Amounts shall be deducted and withheld in accordance with the priorities\nestablished in administrative regulations promulgated by the secretary.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32300","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:29Z","sha256":"1482d88e6e602fc401b9a43a5eeb1c277dcde0a51db4986f3bbdd0a18bb5e3fd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.392","next":"us-ky/krs-341.400"},"notice":"GroundRules: Original legal text. Not legal advice."}