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The document states that DOR follows federal specifications while using Kentucky state-defined fields, including fields in the B 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FINANCE & ADMINISTRATION CABINET  \nDEPARTMENT OF REVENUE  \nThe Kentucky DOR follows the federal specifications for 2025 reporting.  \nRefer to these specifications for DOR’s Record requirements, including  \nstate defined fields in the B Record.  \n1099 and W2G electronic submissions to DOR accepted online  \n[at MyTaxes.ky.gov or on CD](at MyTaxes.ky.gov or on CD).  \nTABLE OF CONTENTS  \nOVERVIEW .......................................................................................................................................................... 3  \nACCEPTABLE ELECTRONIC MEDIA.................................................................................................................. 3  \nFILING REQUIREMENTS .................................................................................................................................... 3  \nTIPS TO REMEMBER .......................................................................................................................................... 3  \nCD SUBMISSIONS MAILING ADDRESS ............................................................................................................ 3  \nFILING DEADLINE ............................................................................................................................................... 3  \nFILE FORMAT ...................................................................................................................................................... 4  \nREQUIRED RECORDS  \nT — TRANSMITTER RECORD ................................................................................................................. 4-8  \nA — PAYER RECORD ............................................................................................................................. 9-22  \nRecord Name: Payer “A” Record FORM 1099-B.............................................................................. 12  \nRecord Name: Payer “A” Record FORM 1099-DIV .......................................................................... 13  \nRecord Name: Payer “A” Record FORM 1099-G ............................................................................. 14  \nRecord Name: Payer “A” Record FORM 1099-INT .......................................................................... 15  \nRecord Name: Payer “A” Record FORM 1099-K.............................................................................. 16  \nRecord Name: Payer “A” Record FORM 1099-MISC ....................................................................... 17  \nRecord Name: Payer “A” Record FORM 1099-NEC ........................................................................ 18  \nRecord Name: Payer “A” Record FORM 1099-OID.......................................................................... 18  \nRecord Name: Payer “A” Record FORM 1099-R ............................................................................. 19  \nRecord Name: Payer “A” Record FORM W-2G ................................................................................ 20  \nB — PAYEE RECORD ........................................................................................................................... 23-47  \nRecord Name: Payee “B” Record FIELD POSITIONS 544-750 for FORM 1099-B ..................... 30-33  \nRecord Name: Payee “B” Record FIELD POSITIONS 544-750 for FORM 1099-DIV....................... 33  \nRecord Name: Payee “B” Record FIELD POSITIONS 544-750 for FORM 1099-G..................... 34-35  \nRecord Name: Payee “B” Record FIELD POSITIONS 544-750 for FORM 1099-INT....................... 35  \nRecord Name: Payee “B” Record FIELD POSITIONS 544-750 for FORM 1099-K ..................... 36-37  \nRecord Name: Payee “B” Record FIELD POSITIONS 544-750 for FORM 1099-MISC........","cbCaidAh8ugdowBu","https://ap.wps.com/l/cbCaidAh8ugdowBu","pdf",478960,49,"English","# OVERVIEW\n# ACCEPTABLE ELECTRONIC MEDIA\n# FILING REQUIREMENTS\n# TIPS TO REMEMBER\n# CD SUBMISSIONS MAILING ADDRESS\n# FILING DEADLINE\n# FILE FORMAT\n# REQUIRED RECORDS\n## T — TRANSMITTER RECORD\n## A — PAYER RECORD\n## B — PAYEE RECORD\n## C — SUMMARY OF “C” RECORD\n## F — FINAL RECORD","[{\"question\":\"What is the purpose of this document for taxpayers and transmitters?\",\"answer\":\"It provides Kentucky DOR specifications and instructions for reporting 1099 and W2G information for tax year 2025, including how to submit electronically and what records and fields are required.\"},{\"question\":\"Where can 1099 and W2G electronic submissions be sent to Kentucky DOR?\",\"answer\":\"Submissions are accepted online through MyTaxes.ky.gov or via CD, as described in the filing requirements section.\"},{\"question\":\"Does Kentucky DOR follow federal specifications for 1099 and W2G reporting?\",\"answer\":\"Yes. The document states that DOR follows federal specifications while using Kentucky state-defined fields, including fields in the B Record.\"}]","Specifications for Electronic Submission of 1099 and W2G Tax Information - Tax Year 2025 | PDF",1789809602]