FORM W1-KJC 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. 
 Information               Louisville Metro 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 tax                School Boards Tax .75% (.0075) 
 rates that apply to wages •    Non-resident employees - Employees who work in Louisville Metro, Kentucky, but live outside Louisville Metro, 
 earned within Louisville      Kentucky, are subject to a tax rate of 1.45% (.0145). The rate for non-resident employees is composed of: 
 Metro, Kentucky.                         Louisville Metro 1.25% (.0125)  
                                          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 For           Every employer who is responsible for withholding occupational license fees/taxes greater than $3,000.00 during any 
                           one of the preceding four (4) calendar quarters must submit monthly deposits of the occupational license fees/taxes 
 Payment Of                withheld to the Louisville Metro Revenue Commission. All monthly withholding tax deposits are due 15 days after the 
 Monthly Deposits          month end.  
                           Month Wages Were             Deposit Due Date   Month Wages Were        Deposit Due Date 
                                Withheld                                         Withheld                                    
                                January                   February 15            July                                       August 15  
                                February                    March 15             August      September 15 October 15  
                                March                        April 15       September        November 15 December 15 
                                April                       May 15               October                                    January 15 
                                May                         June 15        November  
                                June                        July 15        December 
                            
 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, 
 Failure to File           there is a 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 payment.   
                                 
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                                                FORM W1-KJC INSTRUCTIONS 
 
                           READ INSTRUCTIONS BELOW TO COMPLETE FORM W1-KJC 
 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.    
                         •  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 (Month/Day/Year) 
 Return Status           •  A W1-KJC 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”        
 Kentucky Job            •  Select the Program Location 
 Credit Rate             •  Select the applicable percentage 
 Withholding             Line 1      Enter the gross wages paid to all employees for work that was performed within Louisville Metro, 
                                     Kentucky.  
 Calculation             Line 1(a)   Multiply gross wages (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. This is the total 
                                     payroll subject to the School Boards’ Tax. 
                         Line 3(a)   Multiply wages subject to the school board tax (Line 3) by .0075 (School Board tax) 
                         Line 4      Enter gross wages that qualified for the Kentucky Industrial Revitalization Act (KIRA), Kentucky Jobs 
                                     Retention Act (KJRA), Kentucky Jobs Development Act (KJDA), or Kentucky Business Investment (KBI) 
                                     credit for work performed in Louisville Metro, KY. 
                         Line 4(a)   Multiply gross wages that qualify for job credit (Line 4) by selected job credit percentage. 
                         Line 5      Total Tax Due ( Line 1a + Line 3a minus Line 4a) 
 Payments &              Line 6      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 7      Add Line 5 (total tax due) and Line 6 (penalty and interest). This represents the Total Amount Due 
                         Line 8      Enter the amount of tax that should have been withheld during each month of the quarter on the 
 Note: Line 8 should be              appropriate lines. (i.e. 8a, 8b, 8c) 
 completed by only those Line 9      Add Lines 8a, 8b and 8c. This figure is the Total Deposits paid for the quarter. This figure must be equal 
 employers who are                   to Total Tax Due (Line 5) 
 required to make 
                         Line 10     If Total Amount Due (Line 7) is greater than Total Deposits (Line 9), The additional amount is to be paid. 
 monthly deposits. 
                         Line 11     If Total Deposits (Line 9) is greater than Total Amount Due (Line7), Enter the amount on Line 12 to have 
                                     overpayment credited to the next quarter. 
                         Line 12     If Total Deposits (Line 9) is greater than Total Amount Due (Line 7), 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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                                   FORM W1-KJC INSTRUCTIONS 
 
                                                                                                                      nd
  The following information must be completed and signed by the Chief Financial Officer (on the 2  page of 
                                                   form W1-KJC) 
 Income Incentive          A licensee claiming a Kentucky Industrial Revitalization Act (KIRA), Kentucky Jobs Retention Act (KJRA), Kentucky Jobs 
                           Development Act (KJDA), or Kentucky Business Investment (KBI) employer withholding occupational tax credit based 
 Information               upon an economic development inducement arising from an approved project, pursuant to KRS 154.24, shall file this 
                           information quarterly with the Louisville Metro Revenue Commission. 
 This information       ▶
 must be completed and      Line 1 Enter the total amount of the licensee’s approved tax credit inducement. (one fifth of the total state and 
 signed by the Chief               local inducement for KJRA, KIRA, & KJDA projects or one-fourth of the total state and local inducement 
 Financial Officer (on the         allowed by KBI) 
 2 ndpage of form W1-
                           Line 2  Enter date upon which the project was approved. 
 KJC)                      Line 3  Enter date when the licensee made the first tax credit claim upon the inducement. 
                           Line 4  Enter tax credits claimed arising from the inducement, for all quarters prior to the quarter indicated on 
                                   the first page of this form. 
                           Line 5  Enter the amount, if any, by which the local inducement has been reduced because the licensee has 
                                   taken part of its state inducement as a credit on its corporate income tax. 
                           Line 6  Enter the tax credit claimed on Form W1-KJC arising from the inducement for the quarter indicated on 
                                   the first page of this form. 
                           Line 7  Enter the total remaining occupational tax credits arising from the inducement which the licensee claims 
                                   is available to it after recognition of the tax credit claimed for the quarter indicated on the first page of 
                                   this form. 
                           Line 8  Enter the base number of employees in Louisville Metro, Kentucky, prior to the approved project and of 
                                   the number of new Louisville Metro jobs upon which the inducement was calculated.  
                           Line 9  Enter the licensee’s current number of employees at the end of the quarter indicated on the first page of 
                                   form W1-KJC. 
 
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