Navigating the intricacies of state income taxes can be a complex endeavor, especially for individuals who work in one state while residing in another. The 42A809 form plays a vital role for such individuals in Kentucky. This form, issued by the Commonwealth of Kentucky's Department of Revenue, serves as a Certificate of Non-Residence. It is specifically designed for employees who have not been residents of Kentucky during the year but have earned income within the state. The form is applicable to residents of Illinois, Indiana, Michigan, Ohio, West Virginia, Wisconsin, or Virginia who commute daily to their place of employment in Kentucky. By correctly filling out and submitting this form to their employer, qualifying employees can be exempt from Kentucky state income tax on wages earned, thus ceasing the withholding of these taxes from their pay. The form requires essential details such as the employee's name, social security number, and home address. Moreover, it mandates employees to notify their employer within ten days of any changes in their residence status. For employers, this form authorizes them to discontinue withholding Kentucky state income tax upon verification that the employee meets the criteria. This introductory guide aims to shed light on the importance, eligibility criteria, and procedural steps associated with the 42A809 form, providing a clearer pathway for employees and employers navigating non-residency income tax exemptions in Kentucky.
| Question | Answer |
|---|---|
| Form Name | Form 42A809 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | commutes, 42A809, NONRESIDENCE, 42a809 |
42A 809 |
COM M ONWEALTH OF KENTUCKY, DEPARTM ENT OF REVENUE |
See Instructions |
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FRANKFORT, KENTUCKY 40620 |
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on Reverse
CERTIFICATE OF N ON RESIDEN CE
(Please Type or Print)
Name of employee ________________________________________________________________ Social Security No. _____________________________
Home address___________________________________________________ |
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__________ |
Number and street or rural route |
City, town, or post office |
State |
ZIP Code |
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I have not been a resident of Kentucky during the year. (Check block in front of applicable statement.) I work in Kentucky and reside in:
Illinois, |
Indiana, |
Michigan, |
Ohio, |
West Virginia, |
Wisconsin, or |
Virginia and commute daily to my place of employment in Kentucky. (Must commute daily to apply.) |
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I hereby certify that the above information is true and |
complete. I |
further certify that at any time I |
change my status as a resident |
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of_________________________________ , I will notify my employer of such fact within ten days from date of change. |
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Name of current state of residence |
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_______________________________________________ |
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_________________________________________ |
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Signature of employee |
Date |
INSTRUCTIONS
To Be Filed With Employer
To The Employee:
You are exempt from income taxes on wages or salaries earned in Kentucky if: (1) You have not been a resident of Kentucky during the taxable year and you reside in Illinois, Indiana, Michigan, Ohio, West Virginia, or Wisconsin or (2) you reside in Virginia and commute daily to your place of employment in Kentucky.
If you meet one of the above qualifications and are therefore exempt, your employer may cease withholding Kentucky income taxes. However, you must complete the front of this form and file it with your employer before he can stop withholding.
To The Employer:
Upon receipt of this form, properly completed, you are authorized to discontinue the withholding of Kentucky income tax from the wages of (1) an employee who resides in Illinois, Indiana, Michigan, Ohio, West Virginia, or Wisconsin, and has not resided in Kentucky during the taxable year, or (2) an employee who resides in Virginia and commutes daily to his place of employment in Kentucky. The completed form is to be retained in your file. If the employee moves or otherwise changes his residence to a state other than those mentioned above, begin withholding Kentucky income tax, as required by KRS 141.310, with the first payroll period ending after you receive notice of status change from the employee.