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.
Amendment 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.)
Source: view the official text
In this chapter (11 sections)
- 18:010 · Employers required to withhold
- 18:020 · Withholding return adjustment
- 18:050 · Withholding statements
- 18:060 · Miscellaneous payroll period
- 18:070 · Supplemental wages and other payments subject to withholding
- 18:090 · Payroll records
- 18:110 · Voluntary withholding
- 18:120 · Security for compliance; bonds
- 18:150 · Employer's withholding reporting requirements
- 18:172 · Withholding tax circulars
- 18:180 · Kentucky economic development acts wage assessment