BOARD OF EDUCATION OF FAYETTE COUNTY 
              RECONCILIATION OF OCCUPATIONAL LICENSE TAX WITHHELD FOR SCHOOLS                                                                    FORM 222-S 
                                      Year ended December 31, 201 8● To be filed by February 28, 201 9                                           201 8
              Questions? Visit us online at www.fcps.net/tax or contact us by phone at (859) 381-4174 or 381-4157. 
              Employer’s Name and Address 
                                                                            Mail to:   Tax Collection Office 
                                                                                       Fayette County Public Schools 
                                                                                       P.O. Box 55570 
                                                                                       Lexington, KY  40555-5570

                                                                        Account Number: 
    Quarter Ended                                  Total Payroll            Subject Payroll                                                      License Tax Due 

    March 31 ………………………………………….                                                                            X by .005 = 
1. 
                                                                                                          X by .005 = 
2.  June 30 …………………………………………... 
                                                                                                          X by .005 = 
3.  September 30……………………………………. 
    December 31………………………………….....                                                                         X by .005 = 
4. 

5.  TOTAL ALL QUARTERS 

6.  Actual License Tax withheld per W-2s……………………………………………………………………………………………... 

7.  Enter the larger of line 5 or line  6………………………………………………………………….……………………………….. 

8.  Actual License Tax remitted for the year on Form 220-221-S………….............................................................................. 

9.  Difference between line 7 and line 8 (if any, check applicable box below)……………………………………………………... 

    Minor difference attributable to fractional variations only (no adjustment due) 
    Difference indicates insufficient total remittance for year. Payment enclosed 
    Difference indicates overpayment not attributable to fractional variations. 
    Full explanation and claim for refund is attached.  

10. Do any of your employees participate in a deferred compensation or cafeteria plan? Yes                Are the contributions being withheld upon?             Yes 

11. Number of employees                                                                No                                                                        No 

X 
    Signature                                      Date                                Print Name                                                Title 

                                           How to reconcile your payroll and withholdings 
This form is to be used by all employers with employees working in Fayette County and any Federal government employee whose employer does not 
withhold the Occupational License Tax for Schools. 
Enter under TOTAL PAYROLL the quarterly totals of all compensation paid all employees. Deduct compensation paid to Non-Fayette residents and com-
pensation paid for work performed outside Fayette County. Enter balances in SUBJECT PAYROLL column.  Subject Payroll includes all compensation, i.e. 
holiday, vacation, and tips received. 
Submit copies of W-2 Forms for each subject employee or a listing which provides the following information : Social Security number, name, address and 
zip code, total compensation paid (before the deduction of any pre-taxed items) and amount of Occupational License Tax for Schools withheld.   
Failure to file any return or report on or before the due date shall be subject to a penalty, minimum $25