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To register and file online, please visit wraps.ky.gov.
Most (if not all) KY cities and counties administer their local income tax. It is not handled by the state tax dept.
Do I need to file a Kentucky tax return? A. No, you do not have a filing requirement with Kentucky because your modified gross income is not greater than $12,880; however, you will need to file a return to claim a refund of any Kentucky income tax withheld.
A standard extension request form (OL-3E) is available through the Louisville Metro Revenue Commissions website. However, a copy of your federal income extension request for the same year, is acceptable.
Kentucky Tax Rates, Collections, and Burdens Kentucky has a flat 5.00 percent individual income tax rate. There are also jurisdictions that collect local income taxes. Kentucky has a 5.00 percent corporate income tax rate. Kentucky has a 6.00 percent state sales tax rate and does not levy any local sales taxes.
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For employees who both work and live in Louisville Metro, the occupational fee/tax rate is 2.2% (. 0220). The only exception to this tax rate is for ordained ministers.
Occupational license taxes may be imposed as a percentage of gross earnings (payroll) on all persons working within the city or on gross receipts or net profits on all businesses within a city. A flat annual rate may also be used by cities, which is often referred to as a business license fee.
This occupational license tax shall be measured by: 1. One and one-fourth percent of all wages and compensation paid or payable to every resident or non-resident employee for work done or services performed or rendered in Louisville Metro; and 2.
The Jefferson County Occupational Tax is a 0.45% tax on wages for all workers in Jefferson County, signed into law by Governor Bob Riley on August 14, 2009.
The City of Louisville imposes a local tax of 2% on all income earned while resident and or working within the city limits. A reduced credit of 60% for taxes paid to other municipalities, which shall not exceed a maximum of one and two-tenths percent (1.2%) of the taxpayers taxable income in such other municipality.

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