Revenue Form K-4 - Employee'S Withholding Exemption Certificate (Page 2 of 2) in pdf

INSTRUCTIONS

1. NUMBER OF EXEMPTIONS—Do not claim more than the correct

3. DEPENDENTS—To qualify as your dependent (line 4 on reverse), a person

number of exemptions. However, if you have unusually large amounts

(a) must receive more than one-half of his or her support from you for the year,

of itemized deductions, you may claim additional exemptions to avoid

and (b) must not be claimed as an exemption by such person’s spouse, and (c)

excess withholding. You may also claim an additional exemption if you

must be a citizen of the United States, or a resident of the United States, Canada,

will be a member of the Kentucky National Guard at the end of the year.

or Mexico, or (d) must have lived with you for the entire year as a member of

If you expect to owe more income tax for the year than will be withheld,

your household or be related to you as follows:

•

you may increase the withholding by claiming a smaller number of

your child, stepchild, legally adopted child, foster child (if he lived in your

exemptions or you may enter into an agreement with your employer to

home as a member of the family for the entire year), grandchild, son-in-law,

have additional amounts withheld. If you claim more than 10 exemptions

or daughter-in-law;

•

this information is sent to the Department of Revenue.

your father, mother, or ancestor of either, stepfather, stepmother, father-in-

2. CHANGES IN EXEMPTIONS—You may file a new certificate at

law, or mother-in-law;

•

any time if the number of your exemptions INCREASES.

your brother, sister, stepbrother, stepsister, brother-in-law, or sister-in-law;

•

You must file a new certificate within 10 days if the number of

your uncle, aunt, nephew, or niece (but only if related by blood).

exemptions previously claimed by you DECREASES for any of the

4. PENALTIES—Penalties are imposed for willfully supplying false information

following reasons.

or willful failure to supply information which would reduce the withholding

(a) You are divorced or legally separated from your spouse for

exemption.

whom you have been claiming an exemption or your spouse claims his

or her own exemption on a separate certificate.

(b) The support of a dependent for whom you claimed exemption

is taken over by someone else, so that you no longer expect to furnish

more than half the support for the year.

K-4A has previously been filed.

OTHER DECREASES in exemption, such as the death of a spouse

or a dependent, do not affect your withholding until the next year, but

require the filing of a new certificate by December 1 of the year in which

they occur.

Revenue Form K-4 - Employee'S Withholding Exemption Certificate Page 2

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