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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 tab must be set up for ‘State Registration’ for State/Province: Kentucky
• The IDGV Variables 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 tab must be set up with ‘State SUI Registration’ for State/Province: Kentucky
• The IDGV Variables 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:
  • ‘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)#

Record Name: Code RE – Employer Record (Same as the Federal Code RE)#

Record Name: Code RW - Employee Wage Record (Same as Federal Code RW)#

Record Name: Code RO - Employee Wage Record (Optional for State Reporting) #

(Same as Federal Code 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)#

Record Name: Code RF - Final Record (Same as Federal Code 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 #

NOTE: The following ‘Not Required’ fields may or may not always contain blanks.
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 with 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 with 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 with 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#

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