42A804 (K-4)(9-2020)
3. You may be exempt from withholding, if you meet the conditions set for under the Servicemember Civil Relief Act as
amended by the Military Spouses Residence Relief Act. You must complete the worksheet below to determine if you are
eligible.
In order to qualify you must complete this form in full, certify that the you are not subject to Kentucky withholding tax because
you met the conditions set forth below, and provide a copy of your spouse’s military picture ID issued to the employee by the
U.S. Department of Defense.
Check box 3 if you checked “YES” to all the statements listed in the worksheet. You are exempt from Kentucky income tax
withholding. This exemption will terminate if any of the answers to the questions changes to “NO”. In general, the exemption
termination date will be the earlier of:
• The day the military servicemember is no longer in the military;
• The day the employee enlists in the military;
• The day the employee and the military servicemember no longer live at the same address; or
• The day the military servicemember’s permanent duty station changes to a location outside of Kentucky.
4. You may be exempt from withholding if you work in Kentucky but reside in one of the following reciprocal states: Illi-
nois, Indiana, Michigan, West Virginia, Wisconsin, Virginia and you commute daily or Ohio and you are not a sharehold-
er–employee who is a “twenty (20) percent or greater” direct or indirect equity investor in a S corporation.
In order to qualify you must complete the worksheet below:
Check box 4 if you certify you work in Kentucky and reside in a reciprocal state.
If you meet any of the four exemptions you are exempted from Kentucky withholding. However, you must complete this form
and file it with your employer before withholding can be stopped. You will need to maintain a copy of the K-4 for your permanent
records.
1. My spouse is a military servicemember .......................................................................................... (check one) ¨ YES ¨ NO
2. I am NOT a military servicemember ................................................................................................ (check one) ¨ YES ¨ NO
3. My military servicemember spouse has a current military order assigning him or her
to a military location in Kentucky ..................................................................................................... (check one) ¨ YES ¨ NO
4. I and my military servicemember spouse live at the same address ............................................. (check one) ¨ YES ¨ NO
5. My military servicemember’s state of domicile is a state other than Kentucky and I am
electing to use that state of domicile ............................................................................................... (check one) ¨ YES ¨ NO
If yes, enter the 2-letter state code of the servicemember’s state of domicile ________
6. I am present in Kentucky solely to be with my military servicemember spouse ......................... (check one) ¨ YES ¨ NO
If you checked “YES” to all the statements above, your earned income is exempt from Kentucky withholding tax.
I have not been a resident of Kentucky during the year. (Check block in front of applicable statement.) I work in Kentucky and reside in:
Illinois, Indiana, Michigan, West Virginia, Wisconsin
Virginia and commute daily to my place of employment in Kentucky. (Must commute daily to apply.)
Ohio and I am not a shareholder-employee who is a “twenty (20) percent or greater” direct or indirect equity investor in an S corporation.
Instructions to Employers
Form K-4 is only required to document that an employee has requested an exemption from withholding OR to
document that an employee has requested additional withholding in excess of the amounts calculated using the
formula or tables. If neither situation applies, then an employer is not required to maintain Form K-4.
Upon receipt of this form, properly completed, you are authorized to discontinue withholding for an employee who
qualifies for one of the four exemptions. Retain a copy of all K-4’s received from employees.