Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 18 - Income Tax; Withholding
Section 103 KAR 18:110 - Voluntary withholding

Universal Citation: 103 KY Admin Regs Service 18:110

Current through Register Vol. 50, No. 9, March 1, 2024

RELATES TO: KRS 141.310, 141.370

NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary to administer and enforce Kentucky's tax laws. This administrative regulation authorizes employers and employees to voluntarily agree to additional withholding as set forth in KRS 141.310(8).

Section 1. Additional withholding. In addition to tax required to be withheld by the tables required by KRS 141.370 or by any withholding computer formula published by the department, an employee may authorize his employer to withhold additional Kentucky income tax using Form K-4, Kentucky Withholding Certificate, Revenue Form 42A804.

STATUTORY AUTHORITY: KRS 131.130, 141.310, 141.370

Disclaimer: These regulations may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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