Form-W1REE (Employee Refund of Occupational Taxes Withheld)
Employers are required to withhold Occupational License Fees/Taxes from the gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County.
An employee who has compensation connected to activities performed outside Louisville/Jefferson County whose employer has withheld occupational license tax on their income may file for a refund.
Form W-1REE must be hand-delivered to the Louisville Metro Revenue Commission or postmarked by two (2) years from the date the annual reconciliation W-3 and W-2 data is due.
The annual reconciliation and W-2 data is due on or before February 28th of the following year in which the compensation was earned.
