KRS § 141.325 — KY Code / Title XI / Chapter 141 / Section 141.325
141.325 Withholding exemptions -- Certificates
Status: in_force

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 entitled 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 does 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 effect 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 no 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.