KRS 141.325 — Withholding exemptions -- Certificates

(1) An employee receiving wages shall on any day be entitled to the following
withholding exemptions:
(a) For taxable years beginning prior to January 1, 2018:
1. One (1) exemption for himself;
2. One (1) exemption for each dependent for whom he would be entit led to
a tax credit under the provisions of KRS 141.020;
3. If the employee is married, the exemption to which his spouse is
entitled, or would be entitled if such spouse were an employee, under
subparagraph 1. of this paragraph, but only if such spouse do es not have
in effect a withholding exemption certificate claiming such exemption;
and
(b) Such other withholding exemptions as the department may prescribe by
regulation.
(2) Every employee shall, before the date of commencement of employment, furnish his
or her employer with a signed withholding exemption certificate relating to the
number of withholding exemptions which he or she claims, which in no event shall
exceed the number to which he is entitled.
(3) Withholding exemption certificates shall take e ffect as of the beginning of the first
payroll period ending, or the first payment of wages made without regard to a
payroll period, on or after the date on which such certificate is so furnished.
(4) A withholding exemption certificate which takes effect under this section shall
continue in effect with respect to the employer until another such certificate takes
effect under this section. If a withholding exemption certificate is furnished to take
the place of an existing certificate, the employer, at his option, may continue the old
certificate in force with respect to all wages paid on or before the first status
determination date, January 1 or July 1, which occurs at least thirty (30) days after
the date on which such new certificate is furnished.
(5) If, on any day during the calendar year, the number of withholding exemptions to
which the employee may reasonably be expected to be entitled at the beginning of
his next taxable year is different from the number to which the employee is entitled
on such day , the employee shall in such cases and at such time as the department
may prescribe, furnish the employer with a withholding exemption certificate
relating to the number of exemptions which he claims with respect to such next
taxable year, which shall in n o event exceed the number to which he may
reasonably be expected to be so entitled. Exemption certificates issued pursuant to
this subsection shall not take effect with respect to any payment of wages made in
the calendar year in which the certificate is furnished.
(6) If, on any day during the calendar year, the number of withholding exemptions to
which the employee is entitled is less than the number of withholding exemptions
claimed by the employee on the withholding exemption certificate then in effect
with respect to him, the employee shall, within ten (10) days thereafter, furnish the
employer with a new withholding exemption certificate relating to the number of
withholding exemptions which the employee then claims, which shall in no event
exceed the number to which he is entitled on such day. If, on any day during the
calendar year, the number of withholding exemptions to which the employee is
entitled is greater than the number of withholding exemptions claimed, the
employee may furnish the employer with a new withholding exemption certificate
relating to the number of withholding exemptions which the employee then claims,
which shall in no event exceed the number to which he is entitled on such day.
(7) Withholding exemption certificates shall be in the form and contain the information
required by the department.