KY Social Security Payroll Tax Reporting Information

Kentucky Division of Local Government Services

State Social Security Administrator for Kentucky's Public Employers and Employees

PAYROLL FORMS AND INSTRUCTIONS
The following are downloadable PDF files that require an Acrobat reader.

On-line Forms W-2c and W-3c
Utilize the Commonwealth's free electronic form software to access, complete and print Forms W-2c and W-3c on your computer. Visit the KY Division of Printing web site for instructions and the free software and forms. After downloading the software, look under "W" in the alphabetical listing of forms for the W-2c and W-3c.
SSA will not accept Copy A of any Forms W-2c or W-3c that are not printed in red ink. The boxes and box headings on the first page of of these forms must be printed in red ink for transmittal to SSA. The revised forms, in red ink, are now available on the Division of Printing web site.
State agencies of the Commonwealth must send the Division an electronic copy, via e-mail, of Forms W-2c/W-3c for processing and forwarding to SSA. (See special instructions for state government agencies.)

2004 Forms/Instructions	2003 Forms/Instructions	Other Forms/Instructions
Form W-2 (Info copy only)	Form W-2 (Info copy only)	Form W-2c (Info copy only)
Form W-3 (Info copy only)	Form W-3 (Info copy only)	Form W-3c (Info copy only)
Form W-4	Form W-4	Form 941
Form W-5	Form W-5	Form 941c
Publication 15: Tax Guide	Publication 15: Tax Guide	Form W-9
Publication 15-A: Employer's Supplemental Tax Guide	Publication 15-A: Employer's Supplemental Tax Guide	Form 941- Schedule b
Publication 15-B: Employer's Tax Guide to Fringe Benefits	Publication 15-B: Employer's Tax Guide to Fringe Benefits	Form SS-5
Form W-2 & W-3 Instructions	Form W-2 & W-3 Instructions	Form SS-8
Publication 1494 - Tax Levy Tables	Publication 1494 - Tax Levy Tables	Form W-2c and W-3c Instructions
Form 1099-MISC	Form 1099-MISC	Form 941 Instructions
Form 1099-MISC Instructions	Form 1099-MISC Instructions	Form W-9 Instructions
Mag media specs (MMREF)	Mag media specs (MMREF)	Form 6559
Publication 919: How do I Adjust my Tax Withholding?		Kentucky per diem rates
Publication 15-T: Withholding tables for Jul 2003-Dec 2004		Kentucky K-4 Form

4 Instructions for using the SSA Enumeration Verification System (EVS). This system will check employee name and social security numbers for employers.
4 SSA fact sheet, Critical Links, providing information on use of correct name and social security number on Form W-2.
4 Table containing historical FICA tax rates and maximum taxable wages from 1937 to present.
4 Federal per diem rates in Kentucky for the period October 1, 2004 through September 30, 2005. The information provided on this web page only provides the federal per diem rates under which business expenses of an employee for lodging, meal and incidental expenses incurred while traveling away from home will be deemed substantiated under Section 1.274-5 of the IRS Regulations. History information is also provided for the last 4 years.

4 The Division of Social Security coverage and reporting manual for Kentucky governmental employers.
4 IRS Publication 963, Federal-State Reference Guide, that provides FICA coverage, withholding and reporting guidance to governmental employers.
4 The Division of Social Security fact sheet providing information to assist in determining if a governmental worker is an employee or a contractor.
4 Publication 957 - Special rules on back pay and special wage payments.
4 IRS training materials to assist in determining if an individual is an employee or contractor.

Reporting Assistance

SSA provides help to governmental employers with wage reporting questions, W-2 filing procedures, paper, electronic and magnetic media, notices from IRS and SSA about discrepancies between W-2 and 941 and problems with missing or incorrect W-2 reports. Contact the SSA Employer Reporting Service Center at 1-800/772-6270.

     Assistance is also available from Patricia McCarron, SSA Atlanta Regional Office, by phone at 404/562-1315 (not a toll free call) or by E-mail at pat.mccarron@ssa.gov.
Kentucky employers may contact:
      Steve Seithers, Kentucky Wage Reporting Liaison, by phone at 859/294-5153 ext. 3055 (not a toll free call) or by E-mail at stephen.seithers@ssa.gov.
      Jason Cornett, Kentucky Wage Reporting Liaison, by phone at 859/219-1461 ext. 111 (not a toll free call) or by E-mail at jason.cornett@ssa.gov.

IRS operates a call site to answers questions on Forms W-2, W-3 and 1099 at 304/263-8700 (not a toll free number). Governmental employers may obtain IRS forms and publications by calling toll free: 800/829-3676 or from the IRS web site.

The Division of Social Security can provide governmental employers with general information on Forms W-2 and W-3 reporting. Contact the Division at 502/564-3952 (not a toll free call).

For questions on social security coverage for a Kentucky governmental employer - Send an E-mail to the KY Social Security Administrator

Division of Local Government Services
Social Security Coverage and Reporting Branch
200 Fair Oaks Lane, Third Floor-Station 11
Frankfort KY 40601
Phone: 502/564-3952
Fax: 502/564-2124

For questions on social security benefits or social security cards - Send an E-mail to the
Federal Social Security Administration

Social Security Administration (SSA)
1-800/772-1213

Click here for a list of SSA offices in Kentucky