Does Kentucky mandate filing W-2s electronically?
As a Kentucky employer you are only required to file electronically when you have 100 or more W2 forms. You will need to check with the state annually, since this threshold is subject to change.
What is the name of the publication that defines Kentucky W2 E-Filing format and details?
Refer to "SPECIFICATIONS FOR ELECTRONIC SUBMISSION OF ANNUAL WAGE AND TAX INFORMATION".
What software can I use to generate Kentucky W2 E-File submissions?
You can use our W2 Mate software to create W2 E-File submissions that comply with Kentucky requirements. To learn more about W2 Mate and download a demo you can visit
Can I mail my W2 E-File submission on a CD or other formats of magnetic media to Kentucky?
Kentucky no longer accepts magnetic media submissions by 9 track reel tapes or 3480 or 3490 cartridges or 3 " Diskettes. CD's are accepted.
Does Kentucky follow the EFW2 format defined by the SSA?
Yes, Kentucky follows the "Specifications for Filing Forms W-2 (EFW2)" as defined by the SSA, but the state also has its own special requirements.
How can I submit the Kentucky DOR-EFW2 (W2 E-File) Withholding file attachment to Kentucky?
You will need to be registered and have a PIN with KY DOR. If you have already registered and are ready to transfer your withholding information go to E-file and Payment Options in the top right hand corner of most of the pages within the DOR webpage. https://revweb.ky.gov/w2ftp/wfLogon.aspx
Do you need to include the RV (State Total) record as part of the Kentucky W2 E-File Submission?
The RV record is not utilized by Department of Revenue and should be excluded from the submission.
Do you need to include the RS (State Wage) records as part of the Kentucky W2 E-File Submission?
Yes, this record is mandatory and has to be included.
Does Kentucky have a special file naming convention for W2 E-File submissions?
No, the state does not have any special requirements; however it's a good idea to have the company name included in the file name and to have .txt as the file extension.
Is the Kentucky W2 Electronic Filing submission attachment an ASCII text file?
Yes, the submission is a text file that follows the specifications of both the SSA EFW2 format and the Kentucky requirements defined by "SPECIFICATIONS FOR ELECTRONIC SUBMISSION OF ANNUAL WAGE AND TAX INFORMATION".
Does Kentucky have any requirements for money fields?
Money fields must contain only numbers. No punctuation. Include both dollars and cents with the decimal point assumed (example: $89.70 = 000008970). All state withholding shall be rounded to the nearest dollar. Right-justify and zero fill to the left. Any money field that has no amount to be reported must be filled with zeros, not blanks.
Does Kentucky have any requirements for Social Security Number (SSN)?
Use the number shown on the original/replacement SSN card. Omit hyphens. SSNs may NOT begin with a 666 or 9. If there is no SSN available for the employee, enter zeros (0) in positions 10 - 18 of the RS Record.
How do I know if my submission was successful?
After a submission to Kentucky, you will receive an email confirmation within 24 to 48 hours. It's very important that you print this confirmation for your records.
How do I contact Kentucky with questions about my W2 E-File submission?
The electronic filing engine available inside our W2 Mate® software gives Kentucky employers and tax professionals the ability to e-File W2s with both the state of Kentucky and the Social Security Administration’s (SSA). To learn more about W2 Mate visit https://www.realtaxtools.com/W2-Mate.html , email email@example.com or call 1-800-507-1992.