Title 103 | Chapter 018 | Regulation 110


103 KAR 18:110.Voluntary withholding.

Section 1.

Additional withholding. In addition to tax required to be withheld by the tables required by KRS 141.370 or by any withholding computer formula published by the department, an employee may authorize his employer to withhold additional Kentucky income tax using Form K-4, Kentucky Withholding Certificate, Revenue Form 42A804.

HISTORY: (103 KAR 018:110. IW-11; 1 Ky.R. 331; eff. 2-5-1975; 2 Ky.R. 588; 3 Ky.R. 287; eff. 8-4-1976; 9 Ky.R. 10; eff. 8-11-1982; 16 Ky.R. 2698; eff. 8-2-1990; 17 Ky.R. 1524; eff. 11-21-1990; 36 Ky.R. 1522; 2046-M; eff. 4-2-2010; 45 Ky.R. 1073; eff. 1-4-2019; Crt eff. 12-15-2025.)

7-Year Expiration: 12/15/2032

Last Updated: 12/16/2025


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