KY 42A809 exemption certificate#
KY 42A809 exemption certificate #
- Paper: Letter (8.5in x 11in)
- This form does not need to be submitted to the Department of Revenue.
- A completed form must be on file for each employee.
- Employers must keep the completed form for their records.
- Employees need to notify employers of any change within 10 days.
- If the employee moves or otherwise changes his residence to a state other than those mentioned above. begin withholding Kentucky income tax with the first payroll period after the notice of the status change from the employee.
- Employees are exempt from Kentucky withholding taxes if:
- the employee is earning wages in Kentucky and resides in Illinois, Indiana, Michigan, West Virginia, or Wisconsin.
- the employee resides in Virginia and commutes daily to the place of employment in Kentucky.
- the employee resides in Ohio and is not a shareholder-employee with a 20 percent or greater, direct or indirect, equity investor in an S corporation.
To be used by nonresidents to file exemption from state withholding tax.
Kentucky Department of Revenue
Withholding Tax: 502-564-7287