KY K-4M exemption certificate#
KY K-4M exemption certificate #
- Paper: Letter (8.5in x 11in)
- The spouse of an armed forces member is exempt from Kentucky income tax when:
- The employee's spouse is a military servicemember
- The employee is not a military servicemember
- The military servicemember spouse has a current military order assigning him or her to a military location in Kentucky
- The employee and military servicemember reside at the same address
- The employee's domicile is a state other than Kentucky
- The employee's and military servicemember's domicile is the same
- The employee is present in Kentucky solely to be with the military servicemember spouse.
- This form must be completed by the employee and the employee must present the employee's military spouse picture ID to the employer for verification and photocopying
- The employer must keep a copy of this form and of the military spouse picture ID in their records.
- The employer is required to submit the completed form and a copy of the military spouse picture ID, within 30 days of receipt, to:
- Form K-4M takes effect on the later of the following:
- the date you give it to your employer
- the first payroll period your employer is able to put the exemption into effect
- The exemption does not apply to wages paid prior to the date the form takes effect.
- The withholding tax exemption will no longer be valid if any of the statements above becomes false.
- In general, the exemption termination date will be the earlier of:
- The day the military servicemember is no longer in the military;
- The day the employee enlists in the military
- The day the employee and the military servicemember no longer live at the same address
- The day the military servicemember's permanent duty station changes to a location outside of Kentucky
- If the exemption terminates, the employee must complete a Form K-4.
To be used by military spouses to file exemption from state withholding tax.
Kentucky Department of Revenue
Withholding Tax: 502-564-7287