103 KAR 18:010 - Employers required to withhold
RELATES TO: KRS 141.070, 141.310, 141.320
NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation defines the terms "employer" and "wages" from the standpoint of Kentucky income tax withholding requirements.
Section 1. Employers. Every employer
incorporated in Kentucky, qualified to do business in Kentucky, doing business
in Kentucky, or subject to the jurisdiction of Kentucky in any manner, and
making payment of wages subject to withholding shall deduct, withhold, and pay
to the department the tax required to be withheld.
Section 2. Wages. All wages paid to a
Kentucky resident whether working in or out of Kentucky, as a regular employee
in the conduct of business of an employer required to withhold taxes, are
subject to withholding. The wages paid to nonresidents of Kentucky are subject
to withholding to the extent that they are wages for personal services rendered
in Kentucky as a regular employee in the conduct of the business of an employer
in Kentucky. However, the nonresident is not subject to withholding where a
reciprocal exemption agreement is in effect between Kentucky and the state of
residence of the nonresident employee.
Notes
STATUTORY AUTHORITY: KRS Chapter 13A
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