Title 103 | Chapter 018 | Regulation 090
PREVIOUS VERSION
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103 KAR 18:090.Payroll records.
Section 1.
Maintain Records.(1)
(a)
Every employer required to deduct and withhold income tax upon wages shall keep employee withholding exemption certificates and records showing the following:1.
The number of persons employed during the year whose wages are subject to withholding;2.
The periods of employment; and3.
The amounts and dates of payment to each person.(b)
No specific form for records has been prescribed by the department.(2)
Records required by this administrative regulation shall be maintained for a period of at least four (4) years after the date the withholding return is filed or the date tax withheld by the employer is paid, whichever is later.HISTORY: (IW-9; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017; TAm eff. 7-16-2018; 48 Ky.R. 490, 1509; eff. 2-1-2022.)
CONTACT PERSON: Gary Morris, Executive Director, Office of Tax Policy and Regulation, Department of Revenue, 501 High Street, Station 1, Frankfort, Kentucky 40601, phone (502) 564-0424, fax (502) 564-3875, email Gary.Morris@ky.gov.
103 KAR 18:090.Payroll records.
Section 1.
Maintain Records.(1)
(a)
Every employer required to deduct and withhold income tax upon wages1.
The number of persons employed during the year whose wages are subject to withholding;2.
The3.
The(b)
No specific form for(2)
Records required by this administrative regulation shall be maintained for a period of at least four (4) years after the date the withholding return is filed or the date tax withheld by the employer is paid, whichever is later.HISTORY: (IW-9; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017; TAm eff. 7-16-2018; 48 Ky.R. 490, 1509; eff. 2-1-2022.)
CONTACT PERSON: Gary Morris, Executive Director, Office of Tax Policy and Regulation, Department of Revenue, 501 High Street, Station 1, Frankfort, Kentucky 40601, phone (502) 564-0424, fax (502) 564-3875, email Gary.Morris@ky.gov.