FORM W1 INSTRUCTIONS 

General               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 Metro, Kentucky. Louisville Metro 
Information           includes the area within the boundaries of Jefferson County, Kentucky.  
Tax rates             • Resident employees - Employees who work and live in Louisville Metro, Kentucky, are subject to a tax rate of 2.2% 
                        (.0220). The rate for resident employees is composed of: 
                                  Louisville Metro 1.25% (.0125)
                                  Transit Authority .2% (.0020)
There are three basic             School Boards Tax .75% (.0075) 
tax rates that apply  • Non-resident employees - Employees who work in Louisville Metro, Kentucky, but live outside Louisville Metro, 
to wages earned         Kentucky, are subject to a tax rate of 1.45% (.0145). The rate for non-resident employees is composed of: 
within Louisville                 Louisville Metro 1.25% (.0125)
Metro, Kentucky.                  Transit Authority .2% (.0020)
                      • Resident ordained ministers- Ordained ministers who work and live in Louisville Metro, Kentucky are subject to .75% 
                        (.0075) School Board Tax for services connected with his or her regular duties as a minister of religion. 
When to File          Form W1-RET must be hand-delivered or postmarked by the last day of the month following the close of the calendar 
                      quarter.    
                                   License Fee Return for:                                                      Filed by: 
                                   1 stquarter (Jan 1 - Mar 31)                                                 April 30 
                                   2 ndquarter (Apr 1 - Jun 30)                                                 July 31 
                                   3 rdquarter (Jul 1 – Sep 30)                                                 October 31 
                                   4 thquarter (Oct 1 – Dec 31)                                                 January 31 
Where to File         The Revenue Commission offers an easy, secure, and convenient way to file and pay taxes on-line. For more information, 
                      access E-Services at https://www.metrorevenue.org. If a return is filed manually it should be mailed to the Louisville Metro 
                      Revenue Commission, P.O. Box 32300, Louisville, Kentucky 40232-2300, or hand-delivered to 617 West Jefferson Street, 
                      Louisville, Kentucky 40202. All checks should be made payable to the Louisville Metro Revenue Commission and include 
                      Account ID. 
Requirement           Every employer who is responsible for withholding occupational license fees/taxes greater than $3,000.00 during any one of 
                      the preceding four (4) quarters must submit monthly deposits of the occupational license fees/taxes withheld to the 
For Payment Of        Louisville Metro Revenue Commission. All monthly withholding tax deposits are due 15 days after the month end.  
Monthly               Month Wages Were Withheld         Deposit Due Date         Month Wages Were Withheld                 Deposit Due Date 
Deposits  
                                  January                   February 15                       July                         August 15 
                                  February                  March 15                          August                       September 15 
                                   March                         April 15                      September                    October 15 
                                   April                        May 15                        October                      November 15 
                                   May                          June 15                       November                     December 15 
                                   June                         July 15                       December                      January 15 

Penalties for         There is a five percent (5%) penalty per month, or a fraction of a month, to a maximum of twenty-five percent (25%) of the 
                      total tax liability, for failure to file and/or pay a tax return by the regular due date. Pursuant to KRS 67.790, there is a 
Failure to File       minimum $25.00 penalty for failure to file any return or report by the due date. 
and/or Pay 
Interest              Interest is computed at twelve percent (12%) per annum from the original due date until the date of full payment. 

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                                             FORM W1 INSTRUCTIONS 
 
                                   READ INSTRUCTIONS BELOW TO COMPLETE FORM W1 
Demographics             •  Enter full legal name under applicable section. (i.e. Individual/sole proprietor or Corporation/Partnership) 
                                       If you are filing as an Individual/sole proprietor you must provide your Social Security number. 
                                       If you are filing as a Corporation/Partnership you must provide your Federal ID number. 
Complete this section at 
top of W1-RET            •  If address has changed, check the box and provide new address. If address has not changed, enter current address 
                           on account.  
                         •  All returns must include Account ID and Quarter Ending (MM/DD/YYYY) 
Return Status            •  W1-RET must be filed even if employer did not have employees during the quarter. 
                         •  If you permanently ceased having employees in Louisville Metro, Kentucky, you must provide a cease date. 
                         •  If you are filing an amended return, you must check the box labeled “AMENDED RETURN” 
Withholding              Line 1      Enter the gross wages paid to all employees for work that was performed within Louisville Metro, Kentucky. 
                                     (Exclude amounts earned by ordained ministers) 
Calculation              Line 1(a)   Multiply Line 1 by .0145 (Louisville Metro Tax 1.25% (.0125) and Transit Authority Tax .2% (.0020)  
 
                         Line 2      Determine what portion of the total Louisville Metro, Kentucky, wages (entry on Line 1) was paid to 
                                     employees who did not live in Louisville Metro, Kentucky, during the quarter.  Enter the total on Line 2. 
                                     (Exclude amounts earned by ordained ministers)   
 
                         Line 3      Subtract Line 2 from Line 1. This figure represents the total wages paid to employees who lived in Louisville 
                                     Metro, Kentucky, for work that they performed in Louisville Metro, Kentucky.  
                         Line 4      Enter the amount of wages paid to Ministers who live and work in Louisville Metro, Kentucky. 
                         Line 5      Add Line 3 and Line 4. This is the total payroll subject to the School Boards’ Tax. 
                         Line 5(a)   Multiply wages subject to the school board tax (Line 5) by .0075 (School Board tax) 
                         Line 6      Add Line 1a and Line 5a. This represents the Total Tax Due.  
 
Payments &               Line 7      If return is filed past the due date see sections “Penalties for Failure to File and/or Pay” and “Interest” on 
                                     first page on instructions. 
Credits                  Line 8      Add Line 6 (total tax due) and Line 7 (penalty and interest). This represents the Total Amount Due 
                         Line 9      Enter the amount of tax that should have been withheld during each month of the quarter on the 
Note: Line 9 should be               appropriate lines. (i.e. 9a, 9b, 9c) 
completed by only those  Line 10     Add Lines 9a, 9b and 9c. This figure is the Total Deposits paid for the quarter. This figure must be equal to 
employers who are                    Line 6 (Total Tax Due) 
required to make         Line 11     If Line 8 (total amount due) is greater than Line 10 (total deposits), The additional amount is to be paid.  
monthly deposits.        Line 12      If Total Deposits (Line 10) is greater than Total Amount Due (Line 8), Enter the amount on Line 12 to have 
                                     overpayment credited to the next quarter. 
                         Line 13     If Total Deposits (Line 10) is greater than Total Amount Due (Line 8), Enter the amount on Line 12 to have 
                                     overpayment refunded. 
Signature                •  If the return is being filed by a sole proprietor, it must be signed and dated by that individual. 
                         •  If the return is being filed by a corporation, it must be signed and dated by a corporate officer authorized to sign.   
                         •  If the return is being filed by a partnership, it must be signed and dated by a general partner.   
Preparer                 If return is filed by a third party, (CPA/Payroll Company) “Preparer Use Only” section on the bottom on return must be 
                         filled out in full. 
 
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