TAXES 19-02, Kentucky Cities (Local) Income Tax Withholding
Published: February 13, 2019
Effective: Pay Period 26, 2018
Summary
The city income tax withholding for Covington and Florence, Kentucky, includes the following changes:
- Covington maximum withholding wage base has increased from $128,400 to $132,900 and the maximum annual withholding from $3,145.80 to $3,256.05.
- Florence maximum withholding wage base has increased from $128,400 to $132,900 and the maximum annual withholding from $2,568.00 to $2,658.00.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
City Name |
State/City Codes |
City Tax Status |
---|---|---|
Bowling Green |
21/0350 |
Duty Station/mandatory |
Covington |
21/0800 |
Duty Station/voluntary |
Florence |
21/1150 |
Duty Station/mandatory |
Frankfort |
21/1220 |
Duty Station/mandatory |
Lexington-Fayette |
21/1980 |
Duty Station/mandatory |
Louisville |
21/2090 |
Duty Station/mandatory |
Owensboro |
21/2490 |
Duty Station/mandatory |
Richmond |
21/2750 |
Duty Station/mandatory |
Withholding Formula (Effective Pay Period 26, 2018)
- Multiply the gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
- Apply the gross annual wages by multiplying the following guidelines to determine the annual Kentucky city income tax withholdings:
City
State/City Codes
Resident Percentage
Nonresident Percentage
City Tax Status (Duty Station = DS Residence = R)
Bowling Green
21/0350
1.85
1.85
DS
Covington
21/0800
2.451
2.451
DS
Florence
21/1150
2.002
2.002
DS
Frankfort
21/1220
1.95
1.95
DS, R
Lexington-Fayette
21/1980
2.25
2.25
DS
Louisville
21/2090
1.45
1.45
DS
Owensboro
21/2490
1.78
1.78
DS
Paducah (voluntary)
21/2520
2.00
2.00
Richmond
21/2750
2.00
2.00
DS
1 Maximum withholding wage base of $132,900 (maximum annual withholding of $3,256.05).
2 Maximum withholding wage base of $132,900 (maximum annual withholding of $2,658.00).
- Divide the annual Kentucky city income tax withholding calculated in step 2 by the number of pay dates in the tax year to obtain the biweekly Kentucky city income tax withholding.
Resources
To view the updated tax formula, go to the
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.