Table of Contents

1099 E-Filing: Kentucky - Louisville Metro

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

February 28

E-filing threshold

Must E-file if 26 or more

Filing options

Electronic filing

Forms to file

1099-MISC and 1099-NEC

Required file name

Any name with “.txt” at the end

E-filing website

https://emints.metrorevenue.org/_/

Submitting files

Persons receiving non-employee compensation payments for services performed in Louisville and Jefferson County will be required to report and pay local tax on that income.

Create a 2nd client and copy all the 1099s that need to go to the county into that client, then make the state file and give it to the county.

Form 1099-MISC is only required to be filed with LMRC when contractors/payees earned their income in Louisville Metro, KY (Jefferson County).

The State Income field MUST have the amount earned in Louisville Metro. Enter the amount of compensation earned in Louisville Metro in the State Income field on the form. If the state income is left blank then the LMRC will assume that the amount earned in Louisville Metro, KY is equal to the Nonemployee Compensation, Box 7, 100% of total compensation was earned in Louisville Metro, KY.

There are two methods that meet the electronic filing requirement: eMINTS bulk upload method and eMINTS keying 1099 data method. CD submission does not meet the electronic filing requirement.

You will need to create a login through our online portal, eMINTS. Instructions for this can be found on our website at: https://louisvilleky.gov/government/revenue-commission/emints-access#signup

The preferred method of submitting 1099s is via the bulk upload functionality. You must have a logon with to the online portal to upload.

A waiver must be submitted if you are unable to file your 1099s electronically. Waivers are granted for up to one year. A justification and details of how you will submit documentation must be included. Allow 45 days from time of filing the waiver for notice of approval or notice of denial.

When using eMINTS an email confirmation will be sent when file is successfully uploaded.

LMRC does not accept corrected 1099s electronically. Submit a paper correction for each contractor. Indicate on the form a corrected 1099.

Upload a Bulk File

  1. Logon to eMINTS site: https://emints.metrorevenue.org/_/
  2. Click the W-2s, 1099s, or Bulk W-1s under the I Want To section
  3. Select the Upload a bulk file link
  4. Contact information for your account will auto populate. Verify the contact information is correct. Update any incorrect information
  5. Click the Next button
  6. Click Add to attach the files
  7. Fill out the required information in the Select a file to attach window and attach your file
  8. Click the Save button
  9. Click Next
  10. Click Submit
  11. Enter your password as verification to submit the request

How did we do?

1099 E-Filing: Kentucky

1099 E-Filing: Louisiana

Contact