Kentucky Form K-1, officially identified as Form 42A801(D), is the Amended Employer’s Return of Income Tax Withheld used to correct information from a Kentucky employer withholding tax return that was previously filed. The form allows an employer to show what was originally reported or subsequently adjusted and then provide the amount that should be treated as correct. It covers the employer’s identifying information, the reporting period being amended, the number of employees for that period, wages paid, Kentucky income tax withheld, previous-period adjustments or credits, net tax due, penalties, interest, and the final amount due. The form also provides an Explanation of Changes area where the employer can describe why the amendment is necessary. If the correction results in an overpayment, the employer can indicate an amount requested as a refund or an amount to be carried forward as a credit to another period. If additional tax is owed, the form provides instructions for remitting the amount and identifies the Kentucky State Treasurer as the payee for the check. The return must also be signed and dated by an authorized person who certifies, under penalties of perjury, that the amended return has been reviewed and is believed to be true, correct, and complete. Form K-1 is therefore designed to create a clear record of both the previously reported figures and the corrected information for the specific Kentucky withholding period being amended.
When Should Kentucky Form K-1 Be Used?
Use Form K-1 when information on a previously filed Kentucky employer withholding return needs to be amended.
The form can be used to report corrections involving the number of employees, wages, Kentucky withholding, previous-period adjustments or credits, net tax, penalties, interest, or the total amount due.
It can also document an overpayment that results in either a refund request or a credit carried forward to another reporting period.
Because this is an amended return, you should have the previously reported information available before beginning. You will need that information for Column A and the corrected information for Column B.
How To File Kentucky Form K-1
Before completing the amended return, gather the employer’s original withholding return, any later adjustments made to that return, payroll records, withholding records, payment information, and documentation showing why the correction is necessary.
Identify The Employer And Amended Period
Enter the employer’s name and address and identify the exact filing period being corrected.
Provide the beginning date, ending date, original return due date, and Kentucky account number associated with that period.
Complete Column A And Column B
The form uses two columns to show the amendment.
Column A contains information as originally reported or adjusted.
Column B contains the correct amount.
Use the applicable figures in both columns so the return clearly shows the previously reported information and its correction.
Explain Why The Return Is Being Changed
Use the Explanation of Changes section to describe why the original withholding information needs to be corrected.
Keep the explanation specific to the changes made on the form.
Determine The Result Of The Amendment
After completing the calculation lines, determine whether the corrected return produces an additional balance due, a refund, or a credit that should be carried forward.
Complete the appropriate field based on the result.
Sign And Date The Return
An authorized person must review and sign the amended return.
The signer must also provide their title and the date.
Submit Any Amount Due
If additional money is due after the amendment, remit the total amount owed.
Make the check payable to:
Kentucky State Treasurer
Mail the return and applicable payment to:
Department of Revenue
Frankfort, Kentucky 40619
How To Complete Kentucky Form K-1 Line By Line
The following instructions cover every entry area on the amended return.
Form Identification
Form Number
The form is identified as 42A801(D) with a revision date of 11-24.
This information is already printed on the return and does not require an entry.
Commonwealth Of Kentucky Department Of Revenue
The upper-left portion identifies the Commonwealth of Kentucky Department of Revenue as the issuing agency.
You do not need to enter anything in this area.
K-1
The upper-right corner identifies the amended return as K-1.
This is preprinted identification information and does not require you to complete a field.
Amended Employer’s Return Of Income Tax Withheld
The title identifies the purpose of the document.
Because this is an amended return, use it to report corrected information rather than treating it as a new original return for the same period.
Name And Address
Enter the employer’s name and address in the large section marked Name and Address.
Use identifying information associated with the employer whose Kentucky withholding return is being corrected.
Make sure the employer information corresponds with the account number entered in the Amended Return section.
Amended Return Information
This section identifies the specific withholding return being corrected.
Period Beginning
Enter the first date of the reporting period covered by the amended return.
Use the beginning date from the period you are correcting.
Do not enter the date you started preparing the amendment.
Period Ending
Enter the final date of the reporting period being amended.
The beginning and ending dates together should identify the same reporting period as the previously filed return.
Return Due
Enter the due date of the return for the period being corrected.
This field refers to the due date associated with the original reporting period, not simply the date on which you are completing the amendment.
Account Number
Enter the employer’s Kentucky withholding account number.
Check the number carefully against the employer’s withholding records before completing the financial portion of the return.
For Official Use Only
The area labeled For Official Use Only is reserved for the Kentucky Department of Revenue.
Do not enter employer information, calculations, explanations, or notes in this area.
Understanding Column A And Column B
The amended return repeatedly uses two columns.
Understanding these columns before entering any figures is important.
Column A — As Originally Reported Or Adjusted
Enter the amount that was previously reported for the applicable item.
If the previously filed amount was later adjusted, use the applicable adjusted amount.
Column A represents the amount on record before the correction being made with this amended return.
Column B — Correct Amount
Enter the amount that should now be treated as correct.
Use supporting payroll, withholding, payment, or other relevant records to determine the corrected figure.
Column B is for the full corrected amount, rather than simply describing why the number changed.
Total Number Of Employees This Period
The employee-count section also contains Column A and Column B.
Column A — Previously Reported Employee Count
Enter the total number of employees for the reporting period as originally reported or adjusted.
Column B — Correct Employee Count
Enter the correct total number of employees for the same reporting period.
If the employee count was one of the items reported incorrectly, this field should contain the corrected total.
Explanation Of Changes
Use the large Explanation of Changes area to explain why you are filing the amended K-1.
Describe the correction in clear terms.
The explanation should help connect the corrected figures in Column B with the reason the previously reported information in Column A is changing.
For example, if payroll records were corrected and that changed both wages and Kentucky withholding, explain the underlying payroll correction and identify the affected information.
Avoid vague statements when a more specific explanation can be provided.
Line 1 — Total Wages Paid This Period
Line 1 reports wages paid during the reporting period being amended.
Column A
Enter total wages for the period as originally reported or adjusted.
Column B
Enter the correct total wages paid for the same period.
Use the corrected payroll information supporting the amendment.
Make sure the amount relates only to the reporting period identified at the top of the return.
Line 2 — Kentucky Income Tax Withheld This Period
Line 2 reports the Kentucky income tax withheld during the period.
Column A
Enter the Kentucky income tax withheld as originally reported or adjusted.
Column B
Enter the correct Kentucky income tax withheld for the reporting period.
Use the employer’s corrected withholding records when determining this amount.
Do not confuse the withholding amount on Line 2 with total wages on Line 1.
Line 3 — Previous Period Adjustments Or Credits
Line 3 is used for applicable adjustments or credits originating from a previous period.
Column A
Enter the previous-period adjustment or credit amount as originally reported or adjusted.
Column B
Enter the correct amount of the previous-period adjustment or credit.
Review the records supporting the adjustment or credit before changing this figure.
If no previous-period adjustment or credit applies, handle the line consistently with the applicable filing instructions rather than inventing an amount.
Line 4 — Net Tax Due
Line 4 reports the net tax due for the amended period.
Column A
Enter the net tax due as originally reported or adjusted.
Column B
Enter the correct net tax due after taking the amended information into account.
Use the applicable corrected amounts from the return when determining the figure.
Line 5 — Penalty
Line 5 is for any applicable penalty.
Column A
Enter the penalty amount as originally reported or adjusted.
Column B
Enter the correct penalty amount.
The form directs the filer to applicable instructions for determining the penalty but does not provide a penalty rate or full calculation method on this page.
Do not invent a penalty percentage from the form itself.
Line 6 — Interest
Line 6 is for applicable interest.
Column A
Enter the interest amount as originally reported or adjusted.
Column B
Enter the correct interest amount.
As with Line 5, the return refers the filer to instructions for determining interest and does not provide an interest rate directly on this form.
Use the appropriate Kentucky calculation information applicable to the amended return.
Line 7 — Total Penalty And Interest
Line 7 combines the amounts entered on Lines 5 and 6.
The required calculation is:
Line 5 + Line 6 = Line 7
Column A
Add the penalty and interest amounts shown in Column A of Lines 5 and 6.
Enter the total in Column A of Line 7.
Column B
Add the corrected penalty from Line 5 to the corrected interest from Line 6.
Enter the result in Column B of Line 7.
Double-check the addition before continuing.
Line 8 — Total Amount Due
Line 8 calculates the total amount due.
The form instructs you to combine Line 4 with Line 7:
Line 4 + Line 7 = Line 8
Column A
Add the originally reported or adjusted net tax due on Line 4 to the originally reported or adjusted total penalty and interest on Line 7.
Enter the result in Column A.
Column B
Add the corrected net tax due on Line 4 to the corrected penalty and interest total on Line 7.
Enter the result in Column B.
The corrected Line 8 figure helps determine the financial result of the amended return.
Refund Requested
Below the calculation section is a line labeled Refund Requested.
If the amended return results in an amount that you are requesting to have refunded, enter the requested dollar amount in this field.
The refund amount should be supported by the corrected information reported elsewhere on the return.
Do not enter an arbitrary refund amount that cannot be reconciled with the amendment.
Credit Forward To
The form also provides an option for carrying a credit forward.
Use this section if an applicable overpayment is to be applied to another withholding period rather than requested as a refund.
Credit Amount
Enter the amount you want carried forward.
Period
Enter the period to which the credit should be applied.
Identify the period clearly.
Review the refund and credit-forward sections carefully so the same amount is not unintentionally treated as both a refund request and a credit carried forward.
Certification Statement
The bottom section contains a certification made under penalties of perjury.
By signing the return, the signer declares that they have examined the amended return and that, to the best of their knowledge and belief, it is true, correct, and complete.
Review the entire return before signing, including:
- Employer information.
- Reporting period.
- Account number.
- Employee count.
- Column A amounts.
- Column B amounts.
- Lines 1 through 8.
- Refund or credit information.
- Explanation of Changes.
Do not sign the return until the information has been reviewed.
Sign Here
The signature section contains three separate entries.
Signature
An authorized person should sign on the signature line.
The signature applies to the certification immediately above it.
Title
Enter the title or position of the person signing the amended return.
This identifies the signer’s role in relation to the employer.
Date
Enter the date the return is signed.
Make sure the date is complete and readable.
How To Pay An Amount Due
If the amended return results in additional tax, penalty, interest, or another amount due, remit the total amount required.
The form specifically directs the filer to make the check payable to:
Kentucky State Treasurer
Review Line 8 and the corrected return before preparing payment.
Where To Mail Kentucky Form K-1
Mail the completed amended return and applicable payment to:
Department of Revenue
Frankfort, Kentucky 40619
Make sure the return has been completed and signed before mailing.
Final Review Before Filing Kentucky Form K-1
Before submitting Kentucky Form K-1, confirm that the employer’s name and address are correct and that the Period Beginning, Period Ending, Return Due, and Account Number fields identify the return you intend to amend. Check the Total Number of Employees This Period in both Column A and Column B. Review Line 1 for total wages paid, Line 2 for Kentucky income tax withheld, Line 3 for previous-period adjustments or credits, Line 4 for net tax due, Line 5 for penalty, Line 6 for interest, Line 7 for the combined penalty and interest amount, and Line 8 for the total amount due. Make sure Column A reflects the amounts originally reported or adjusted and Column B reflects the corrected amounts. Complete the Refund Requested or Credit Forward section when applicable, including the destination period for a carried-forward credit. Clearly describe the reason for the amendment in the Explanation of Changes area. Finally, review the certification, obtain the authorized signature, enter the signer’s title and date, make any applicable check payable to the Kentucky State Treasurer, and mail the completed return to the Department of Revenue in Frankfort, Kentucky 40619.