Form 1099 Sf – Fill Out and Use This PDF

COL 1	COL 2	COL 3	COL 4	COL 5	COL 6
				AMOUNT OF COL 4
NAME	STREET ADDRESS	RECIPIENT’S	TOTAL NON-EMPLOYEE	EARNED IN	OCCUPATIONAL
(TYPE OR PRINT)	CITY, STATE, ZIP CODE	SSN OR FID	COMPENSATION PAID	LOUISVILLE METRO	TAX WITHHELD

INSTRUCTIONS FOR PREPARING FORM 1099-SF FOR LOUISVILLE METRO, KENTUCKY

GENERAL: Payor should report only those recipients who receive $600.00 or more for services performed in Louisville Metro, Kentucky. (Entry in Column 5 is greater than or equal to $600.00.)

COLUMN 1: Enter the name of the recipient who received non-employee compensation. (Enter legal name, do not use D/B/A’s.)

COLUMN 2: Enter the mailing address of the recipient of the non-employee compensation. (Home address preferred.)

COLUMN 3: Enter the social security number or federal identification number of the recipient.

COLUMN 4: Enter the total amount of non-employee compensation paid to the recipient during the tax year.

COLUMN 5: Enter the amount of non-employee compensation which was paid to the recipient for services performed within Louisville Metro, Kentucky. (Do not complete for any recipient compensated under $600.00.)

COLUMN 6: Enter the amount of occupational tax that was withheld and remitted to the Louisville Metro Revenue Commission on behalf of the recipient of the non-employee compensation. Local taxes should not be withheld from non-employee compensation. However, if you did withhold in error, please record amount in Column 6.

Under penalties of perjury, I declare that I have examined this return, including accompanying documents and, to the best of my knowledge and belief, it is true, correct, and complete.

SIGNATURE: _________________________________________________________________________		DATE: _______________
PRINT NAME: ____________________________________________________________	TITLE: ____________________________

MAILING ADDRESS: P.O. BOX 35410 • LOUISVILLE, KENTUCKY 40232-5410

Telephone: (502) 574-4860 • www.metrorevenue.org • Fax: (502) 574-4818 • taxhelp@metrorevenue.org • TDD: (502) 574-4811

REPORTING NON-EMPLOYEE COMPENSATION PAYMENTS TO LOUISVILLE METRO, KENTUCKY

DUE DATE: FEBRUARY 28TH

Taxpayers making payments of $600.00 or more to recipients other than employees (i.e. non-employee compensation payments) for services performed within Louisville Metro, Kentucky, are responsible to maintain records of those payments. The taxpayer making the payment is responsible for completing and submitting Form 1099-SF to the Louisville Metro Revenue Commission, P.O. Box 35410, Louisville, KY 40232-5410 by February 28th of the next year following the close of the calendar year in which the non- employee compensation was paid.

Businesses reporting “non-employee compensation” payments may comply with this reporting requirement by checking the “100%” box on Form 1099-SF and submitting copies of Federal Form 1099 MISC, if ALL the payments over $600.00 to the recipients was for work performed entirely (100%) within the limits of Louisville Metro, Kentucky. (Completion of Columns 1 through 6 of Form 1099-SF would not be required.)

Completion of Columns 1 through 6 of Form 1099-SF is required if less than 100% of ALL monies reported over $600.00 were paid for services performed within the limits of Louisville Metro, Kentucky.

IMPORTANT - Persons receiving non-employee compensation payments for services performed in Louisville Metro, Kentucky, will be required to report and pay local tax on that income. Since many persons receiving this income are not aware of the local tax requirements, we ask that you advise them to contact the Louisville Metro Revenue Commission to obtain a local tax reporting number and tax forms. Recipient’s failure to obtain a tax number and file the proper tax forms may result in additional penalties, fines, and court costs.