Form W-3 (Annual Reconciliation)
Form W-3 is a tax reconciliation form used by any employer who is responsible for withholding Occupational License Fees/Taxes.
The annual reconciliation is due by February 28th of the following year in which the compensation was earned. W-2 information for all employees who worked in Louisville/Jefferson County, Kentucky during the calendar year is due on the same date.
All entities who report more than 25 W-2 records on behalf of themselves or their client are required to submit the records electronically. Failure to submit a timely file may result in penalties.
Wage and Tax Statements should be submitted for only those employees that earned wages while working in Louisville/Jefferson County, Kentucky.