[{TableOfContents }]

!!!Kentucky Annual and Quarterly Reporting

!!Set Up
This document contains abbreviated set up requirements for the State of Kentucky only.  Please refer to the general document ([Tax Reporting - US General]) for other setup procedures that may also be required.

!IDGV - State Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up for ‘State Registration’ for State/Province: Kentucky
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up ‘State Registration’ for the State of Kentucky
*‘W2 State Media Filing’ must be set to ‘02’ to generate the State magnetic media file for State of Kentucky only.

!IDGV - State SUI Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up with ‘State SUI Registration’ for State/Province: Kentucky
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up with ‘State SUI Registration’ for State/Province: Kentucky
**‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate UI wage magnetic media file for state of Kentucky.

!!State File Procedures
The State of Kentucky Department of Revenue accepts filing of W-2s filing via magnetic media using the EFW2 file format.
*Records required for W2 reporting are: Codes RA, RE, RW, RS, RT and RF.  Optional record is Code RO. \\

When using the EFW2 file format to file for the state of Kentucky, the [IDGV] must be set up as follows:
*for State Registration of Kentucky, the [IDGV Variables|IDGV#VariablesTab]:
**‘W2 STATE MEDIA FILING’ 01 – 02 – State requires its own File, do not include other State information in the State file. \\

The State of Kentucky Department of Revenue accepts filing filing of Quarterly UI wages via magnetic media using the ICESA format.
*Records required for the UI wage reporting: Code A,E,S,T.

!!Annual W2 Wage Reporting – EFW2 File Format
[RPYEU] must be run with the following report parameters and filters selected to generate the Kentucky State file information: \\ \\

__RPYEU Report Parameters__
|Annual Form Code|Use standard form code, such as 'HL$US-W2-YYYY'
|Period Type|Mandatory. Defines the period type.  Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Set to State File Format \\Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State: Kentucky, USA


!State Magnetic Media Reporting – EFW2 Format

!Record Name: Code RA – Submitter Record (Same as the Federal Code RA)
[{InsertPage page='W2_EFW2_RECORD_RA'}]
\\ 
!Record Name: Code RE – Employer Record (Same as the Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]
\\ 

!Record Name: Code RW - Employee Wage Record (Same as Federal Code RW)
[{InsertPage page='W2_EFW2_RECORD_RW'}]
\\ 

!Record Name: Code RO - Employee Wage Record (Optional for State Reporting) 
(Same as Federal Code RO)
[{InsertPage page='W2_EFW2_RECORD_RO'}]
\\ 

!Record Name: Code RS - State Wage Record (Same as Federal Specified Code RS)
||Column||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State Code|Enter the appropriate FIPS postal numeric code.  \\Derived from the State being reported, from [IDFDV] sequence 7000
|5-9|Taxing Entity Code|Defined by State/local agency.
|10-18|Social Security Number|Enter the employee's SSN.  __If no SSN is available, enter zeros.__ \\Derived from the ‘W2-EE-SSN’ [IDFDV] Field Identifier.\\
|19-33|Employee First Name|Enter the employee's first name. \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-FIRST-NAME’ [IDFDV] Field Identifier.
|34-48|Employee Middle Name or Initial|If applicable, enter the employee's middle name or initial. \\Left justify and fill with blanks.  Otherwise, fill with blanks. \\Derived from the ‘W2-EE-MIDDLE’ [IDFDV] Field Identifier.
|49-68|Employee Last Name|Enter the employee's last name. \\Left justify and fill with blanks. \\ Derived from the ‘W2-EE-LAST-NAME’ [IDFDV] Field Identifier.
|69-72|Employee Suffix|If applicable, enter the employee's alphabetic suffix. \\Left justify and fill with blanks.  Otherwise, fill with blanks. \\Derived from the ‘W2-EE-SUFFIX’ [IDFDV] Field Identifier.
|73-94|Employee Location Address|Enter the employee's location address (Attention, Suite, Room Number, etc.)  \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-LOCN-ADDR’ [IDFDV] Field Identifier.
|95-116|Employee Delivery Address|Enter the employee's delivery address. \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-DELIV-ADDR’ [IDFDV] Field Identifier.
|117-138|Employee City|Enter the employee's city. \\Left justify and fill with blanks. \\ Derived from the 'W2-EE-CITY’ [IDFDV] Field Identifier.
|139-140|Employee State Abbreviation|Enter the employee's State or commonwealth/territory. Use a postal abbreviation. \\For a foreign address, fill with blanks. \\Derived from the ‘W2-EE-STATE’ [IDFDV] Field Identifier.
|141-145|Employee ZIP Code|Enter the employee's ZIP Code.  \\For a foreign address, fill with blanks. \\Derived from the ‘W2-EE-ZIP’ [IDFDV] Field Identifier.
|146-149|Employee ZIP Code Extension|Enter the employee's four-digit extension of the ZIP code.  If not applicable, fill with blanks. \\Derived from the ‘W2-EE-ZIP-EXT’ [IDFDV] Field Identifier.
|150-154|Blank|Fill with blanks.  Reserved for SSA use.
|155-177|Foreign State/Province|If applicable, enter the employee's foreign State/Province.  \\Left justify and fill with blanks.  Otherwise, fill with blanks.
|178-192|Foreign Postal Code|If applicable, enter the employee's foreign postal code.  \\Left justify and fill with blanks. Otherwise, fill with blanks.
|193-194|Country Code|If one of the following applies, fill with blanks: \\ \\* One of the 50 States of the U.S.A. \\* District of Columbia \\* Military Post Office (MPO) \\* American Samoa \\* Guam \\* Northern Mariana Islands \\* Puerto Rico \\* Virgin Islands \\ \\Otherwise, enter the applicable Country Code. \\Derived from [IDFDV], Field Identifier: ‘W2-EE-COUNTRY

;Location 195 to 267:Apply to Quarterly Unemployment Reporting

If the user specified ‘Period Type’ = ‘Quarter’, then locations 195 to 267 will be filled.
Please see [Tax Reporting - US General] for detail for quarterly reporting.

||Column||Description||Source
|195-196|Optional Code|State specific data \\If not used, enter blanks \\Right justify and zero fill
|197-202|Reporting Period|Enter the last month and four-digit year for the calendar quarter that this report applies. \\ __Applies to unemployment reporting.__
|203-213|State Quarterly Unemployment Insurance Total Wages|Enter the total State QTR  UI total wages \\Right justify and zero fill. \\ __Applies to unemployment reporting.__
|214-224|State Quarterly Unemployment Insurance Total Taxable Wages|Enter the total QTR UI total taxable wages \\Right justify and zero fill. \\ __Applies to unemployment reporting.__
|225-226|Number of Weeks Worked|Defined by State/local agency. \\ __Applies to unemployment reporting.__
|227-234|Date First Employed|Enter the month, day and four-digit year. \\ __Applies to unemployment reporting.__
|235-242|Date of Separation|Enter the month, day and four-digit year. \\ __Applies to unemployment reporting.__
|243-247|Blank|Fill with blanks.  Reserved for SSA use.
|248-267|State Employer Account Number|Enter the employer's withholding account number.  \\__Applies to unemployment reporting.__
|268-273|Blank|Fill with blanks.  Reserved for SSA use.

;Location 274 to 337:Apply to Income Tax Reporting

If the user specified ‘Period Type’ = ‘Quarter’ or ‘Year’, then Location 274 to 337 will be filled.
||Column||Description||Source
|274-275|State code|Enter the appropriate FIPS postal numeric code.  Kentucky is ‘21’ \\System derived from the State being reported  
|276-286|State Taxable Wages|Enter the total State taxable wages \\Derived from [IDFDV], Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
|287-297|State Income Tax Withheld|Enter the total State Income Tax Withheld \\Derived from [IDFDV], Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
|298-307|Other State Data|Right justify and zero fill
|308|Tax Type Code|Enter the appropriate code for entries in fields 309-330: \\* C = City Income Tac \\* D = County Income Tax \\* E = School District Income Tax \\* F = Other Income Tax. \\ __Applies to income tax reporting.__
|309-319|Local Taxable Wages|To be defined by State/local agency. \\Right justify and zero fill \\ __Applies to income tax reporting.__
|320-330|Local Income Tax Withheld|To be defined by State/local agency. \\Right justify and zero fill  \\ __Applies to income tax reporting.__
|331-337|State Control Number|Optional. Right justify and zero fill \\ __Applies to income tax reporting.__
|338-412|Supplemental Data 1|Fill with hard spaces
|413-487|Supplemental Data 2|Fill with hard spaces
|488-512|Blank|Fill with blanks.  Reserved for SSA use.

;Multiple Code RS records:Multiple code RS records are generated for an employee if there is applicable county, city or school district tax information to be reported for a state.  In this case, the state wages and tax will be zero for the subsequent code RS records.

!Record Name: Code RT - Total Record (Same as Federal Code RT)
[{InsertPage page='W2_EFW2_RECORD_RT'}]
\\ 


!Record Name: Code RF - Final Record (Same as Federal Code RF)
[{InsertPage page='W2_EFW2_RECORD_RF'}]
\\ 


!!State Quarterly UI Wage Reporting – ICESA Format
The State of Kentucky Department of Revenue accepts filing filing of Quarterly UI wages via magnetic media using the ICESA format.
*Records required for the UI wage reporting: Code A, E, S and T

[RPYEU] must be run with the following report parameters and filters selected to generate the Kentucky State file information: \\ \\

__RPYEU Report Parameters__
|Annual Form Code|Use standard form code, such as 'HL$US-W2-20YY'
|Quarterly Form Code|Use the standard form code ‘HL$US-QTR-20YY.  \\Must be entered in order to generate the Kentucky UI wage file in the [ICESA] format
|Govt Interface Format|Mandatory.  Enter HL$US-QTR-MM20YY
|Period Type|Mandatory. Defines the period type.  Enter "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.  Enter in DD-MMM-YYYY format
|Media Format|Mandatory.  Set to State SUI File Format \\Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State: Kentucky, USA


!!Quarterly UI Wage Magnetic Media Reporting – ICESA Format		
%%information NOTE: The following ‘Not Required’ fields may or may not always contain blanks.%%

%%information NOTE: Columns coded with KY indicate it is a Kentucky specific requirement which is not the standard record format%%

!Record Name: Code A -  Transmitter Record 	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘A’
|2-5|Year|Enter year that is being reported \\Derived fFrom user specified FROM-TO period converted to YYYY format
|6-14|Transmitter’s Federal EIN|Enter the employer's FEIN \\Numeric characters only \\Omit hyphens, prefixes and suffixes \\Derived from [IDFDV] Field Identifier: ‘TRAN EIN’
|15-18|Taxing Entity Code|Constant ‘UTAX’
|19-23|Blank|Fill witht blanks
|24-73|Transmitter Name|Enter the name of the organization submitting the file \\Derived from [IDFDV], Field Identifier: ‘TRAN NAME’
|74-113|Transmitter Street Address|Enter the transmitter's street address \\Derived from [IDFDV], Field Identifier: ‘TRAN ADDRESS’
|114-138|Transmitter City|Enter the transmitter's city\\|Derived from [IDFDV], Field Identifier: ‘TRAN CITY’
|139-140|Transmitter State|Enter the transmitter's two character FIPS postal abbreviation \\Derived from [IDFDV], Field Identifier: ‘TRAN STATE’
|141-153|Blank|Fill with blanks
|154-158|Transmitter ZIP Code|Enter the transmitter's zip code \\Derived from [IDFDV], Field Identifier: ‘TRAN ZIP CODE’
|159-163|Transmitter ZIP Code extension|Enter the transmitter's zip code extension, if applicable \\Include hypen in position 159 \\Derived from [IDFDV], Field Identifier: ‘TRAN ZIP EXTN’ (include ‘-‘ in position 159)
|164-193|Transmitter Contact|Enter the name of the individual from transmitter's organization whois responsible for the accuracy of the wage report \\Derived from [IDFDV], Field Identifier: ‘TRAN CONTACT’
|194-203|Transmitter Contact Telephone Number|Enter the transmitter's contact phone number \\Derived from [IDFDV], Field Identifier: ‘TRAN CONTACT PHONE’
|204-207|Telephone Extension|Enter the transmitter's contact extension number \\Derived from [IDFDV], Field Identifier: ‘TRAN CONTACT EXTN’
|208-242|Blank|Fill witht blanks
|243-250|Date|Enter the month, last day of the month and year that is being reported \\Enter date in MMDDYYYY format \\Example: 013120YY, 063020YY
|251-275|Blank|Fill witht blanks


!Record Name: Code E - Employer Record 	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘E’
|2-5|Payment Year|Enter the year that is being reported, in YYYY format
|6-23 KY|Blank|Fill with blanks
|24-73|Employer Name|Enter the employer’s name exactly as registered with the State UI agency \\Derived from the Entity 
|74-172	KY|Blank|Fill with blanks
|173-174 KY|Employer Account Number Prefix|Enter the employer's  account number prefix, if applicable \\If none, enter "00" \\Derived from the [IDGV] State SUI Registration
|175-180 KY|Employer Account Number|Enter the employer's account number \\Derived from the [IDGV] State SUI Registration
|181 KY|Employer Suffix|Enter the employer's suffix, if applicable.  \\If none, fill with blanks  \\Derived from the [IDGV] State SUI Registration
|182-187 KY|Blank|Fill with blanks
|188-189|Reporting Quarter|Enter the last month of the reporting quarter.  Options are 03, 06, 09, or 12
|190-275 KY|Blank|Fill with blanks

!Record Name: Code S – Employee Wage Record 
||Column||Description||Source
|1-1|Record Identifier|Constant ‘S’
|2-10|Employee's Social Security Number|Enter the employee's SSN.  __If no SSN is available, enter zeros.__ \\Derived from the ‘W2-EE-SSN’ [IDFDV] Field Identifier.\\
|11-30|Employee Last Name|Enter the employee's last name. \\Left justify and fill with blanks. \\ Derived from the ‘W2-EE-LAST-NAME’ [IDFDV] Field Identifier.
|31-42|Employee First Name|Enter the employee's first name. \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-FIRST-NAME’ [IDFDV] Field Identifier.
|43|Employee Middle Initial|Enter the employee's middle initial, if applicable,. \\Left justify and fill with blanks.  Otherwise, fill with blanks. \\Derived from the ‘W2-EE-MIDDLE’ [IDFDV] Field Identifier.
|44-49 KY|Blank|Fill with blanks
|50-63|State QTR Total Gross Wages|Enter the total QTR gross wages \\Right justify and zero fill \\Derived from the total Quarterly wages subject to all taxes
|64-77 KY|Blank|Fill with blanks
|78-91 KY|Excess Wages|Enter the total excess wages \\Right justify and zero fill
92-275 KY|Blank|Fill with blanks

!Record Name: Code T - Total Record	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘T’
|2-12 KY|Blank|Fill with blanks
|13-26|State QTR Total Gross Wages for Employer|Enter the total QTR gross wages subject to all taxes \\Total of this field on all ‘S’ records since the last ‘E’ record
|27-40 KY|Blank|Fill with blanks
|41-54|State QTR Unemployment Insurance Excess Wages for Employer|Enter the total QTR wages in excess of the State UI taxable wage base  \\Total of all ‘S’ records since the last ‘E’ record
|55-68|State QTR Unemployment Insurance Taxable Wages for Employer|Enter the QTR UI total wages less the State QTR UI excess wages \\Total of all ‘S’ records since the last ‘E’ record
|69-81 KY|Tax Due|Enter the total tax due
|82-87|UI Tax Rate this Quarter|Enter the employer UI rate for this reporting period \\One decimal point followed by 5 digits. \\ Example: 2.8% = .02800
|88-144 KY|Blank|Fill with blanks
|145-149 KY|Surcharge Rate or SCUF Rate|Enter the surcharge or SCUF rate
|150-160 KY|Surcharge Due or SCUF Due|Enter the total surcharge or SCUF due
|161-226|Blank|Fill with blanks
|227-233|Month 1 Employment|Enter the total number of employees, covered by UI, who worked or received pay for the pay period including the 12th day of the first reporting month  \\Total fo all ‘S’ records after the last ‘E’ record
|234-240|Month 2 Employment|Enter the total number of employees, covered by UI, who worked or received pay for the pay period including the 12th day of the second reporting month  \\Total of all ‘S’ records after the last ‘E’ record
|241-247|Month 3 Employment|Enter the total number of employees, covered by UI, who worked or received pay for the pay period including the 12th day of the third reporting month   \\Total for all ‘S’ records after the last ‘E’ record
|248-275 KY|Blank|Fill with blanks
	

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![Notes|Edit:Internal.Tax Reporting - KY]
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