The Kentucky Department of Revenue recently published an updated version of Form 42A806, the Transmitter Report for filing W-2/K-2, 1099, and W-2G Statements. This form is generally submitted with Kentucky paper statements or electronic CD formatted documents in which Kentucky state taxes have been withheld.
In addition to formatting updates that change the appearance of the document, there are also changes to the required fields.
- Box 2 was changed from form type indicators to the name and telephone number of the transmitter/submitter.
- Boxes 5-8 each represent a separate form type: Box 5 for W-2/K-2 statements, Box 6 for 1099 statements, and Box 7 for W-2G statements.
- Boxes 5-8 also require the total taxable amount and amount withheld to be listed on the transmittal report.
To review the updated Transmitter Report, please visit the Kentucky Department of Revenue’s website by clicking here.
About the Author
Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.More Content by Paul Ogawa