KYU License (Kentucky) 2026

As a tax services professional dedicated to trucking companies, my job is to keep carriers compliant so you can stay on the road. In practice, that means getting your credentials right, filing on time, and documenting everything, from Driver Qualification Files to quarterly tax returns, so there are no “surprises” at audit time. The Kentucky Weight-Distance program (better known as KYU) is one of those credentials that deserves a clear, step-by-step playbook.

What the KYU License Is and Why Kentucky Charges a Weight-Distance Tax

The KYU license is Kentucky’s way of tracking and taxing commercial motor vehicles for miles traveled on Kentucky roads. If your combined licensed weight is greater than 59,999 pounds and you travel in Kentucky, you are in scope for the KYU program and must obtain a KYU number before operating. The state assesses a per-mile tax under KRS 138.660, currently 2.85 cents per mile, and requires regular reporting so the state can reconcile your KY miles against the tax rate.

In my firm, we position KYU alongside IFTA and IRP in an integrated compliance calendar. That’s not just tidy bookkeeping; it reduces missed filings and late fees. I’ve seen otherwise disciplined fleets trip up on KYU because they assumed “we didn’t run Kentucky this quarter, so nothing to file.” KYU does not work that way; more on the zero-mile rule below. 

Who Needs KYU: Weight Thresholds, Common Exemptions, and Typical Scenarios

You need a KYU license if you operate a commercial vehicle with a combined licensed weight over 59,999 lb and you drive on Kentucky roadways. Typical scenarios include interstate carriers running I-64/I-65/I-75 with tractor-trailers plated above the threshold. Farm-plated vehicles are exempt from paying the KYU tax, but fleets should still verify how their specific operation fits. 

A nuance I stress with clients: the test is about licensed weight and travelling on Kentucky roads, not where you are based. If you’re an out-of-state carrier making occasional runs into Kentucky, you still have a KYU obligation; you may choose a temporary permit instead (see next section). If you routinely run in Kentucky, a standing KYU license is generally the right path.

Operationally, my team flags eligible units in your inventory and keeps that list updated in the Motor Carrier Portal. Listing all qualified vehicles prevents roadside citations tied to an incomplete KYU inventory.

KYU Temporary Permit vs. KYU License

Kentucky offers a one-time temporary KYU permit for carriers that only pass through occasionally. This makes sense if you have a one-off haul or very infrequent Kentucky miles. The standard KYU license is the better fit if you will operate in Kentucky with any regularity; it unlocks electronic filing and ongoing inventory management in the state’s portal.

From experience, I advise dispatch and compliance teams to decide before booking the load: if you foresee a pattern (e.g., a new lane adding KY miles monthly), set up the full KYU license early. That avoids scrambling for a temporary permit and keeps your tax filings consistent.

How to Apply for KYU Online

Everything is online as of the 4th quarter of 2024. Before you apply, create your Kentucky Online Gateway (KOG) account; then access the Motor Carrier Portal to submit the KYU application. In most cases, your KYU number is issued immediately after completing the online application. Paper applications (if you must use one) can take 10–14 business days.

Quick checklist I use with clients:

1. Set up KOG credentials and confirm multi-factor access for your compliance team. 
2. Gather legal entity info, FEIN, contact email, and plate/weight details.
3. Submit the online KYU application in the Motor Carrier Portal; note the KYU number issued.
4. Add all qualified vehicles to your KYU inventory (you can update online at any time). 

In our practice, we handle the KOG setup and KYU application end-to-end so operations can keep rolling; issuing the number online prevents delays at the dock.

Filing KYU Quarterly

KYU returns are quarterly and, crucially, required whether or not you ran Kentucky in that quarter. If you had no KY miles, you must file “zero miles” to avoid penalties. Kentucky requires that returns be filed and paid online through the Motor Carrier Portal. Acceptable payment methods include ACH and credit cards.

When are returns due? Industry guidance aligns KYU due dates with IFTA, the last day of the month following each quarter. Always confirm the official calendar each year, but in practice, carriers follow this cadence: 

2026 KYU filing dates (plan by these):

• Q1 (Jan–Mar): due April 30, 2026
• Q2 (Apr–Jun): due July 31, 2026
• Q3 (Jul–Sep): due October 31, 2026
• Q4 (Oct–Dec): due January 31, 2027

My team calendars these deadlines, files zero-mile returns where applicable, and keeps proof of submission in your compliance binder. This simple discipline eliminates most late penalties we see in the field.

Calculating the KYU Tax: Per-Mile Rate and Practical Examples

The KYU tax rate is $0.0285 per mile. Your quarterly tax is the total Kentucky miles for qualified vehicles multiplied by that rate (plus any portal processing fees if you pay by card).

Examples:

• 1,000 KY miles × $0.0285 = $28.50.
• 3,450 KY miles × $0.0285 = $98.33 (rounded to cents).
• 12,345 KY miles × $0.0285 = $351.83 (rounded).

We reconcile miles using your ELD reports and trip sheets, then retain a calculation worksheet with your return. That document trail is invaluable if Kentucky asks questions later.

Reinstatement and Closures

If your KYU account is revoked (often due to missing filings), Kentucky provides a reinstatement process with step-by-step instructions via an official PDF. Before requesting reinstatement, file any overdue quarters (including zero miles if applicable) and pay outstanding amounts. Once reinstated, confirm your inventory and resync your compliance calendar to avoid repeat issues.

We routinely help carriers clean up past periods, reinstate their accounts, and re-establish disciplined filing practices so operations aren’t interrupted.

Integrating KYU with IFTA/IRP/UCR: A Practical Operating Rhythm

The carriers that never worry about credentials run a simple rhythm:

1. Weekly: Reconcile ELD miles; flag any Kentucky trips.
2. Monthly: Review unit changes and update KYU inventory; verify upcoming loads needing a temporary permit.
3. Quarter-End + 10 days: Pre-close KY miles and IFTA gallons.
4. By Due Date: File KYU (zero miles if needed) and IFTA; pay via ACH; archive confirmations.

Our full-service approach keeps DQFs current, aligns IFTA/KYU/IRP/UCR timelines, and centralizes paperwork. Clients often tell me the biggest benefit is peace of mind: dispatch focuses on freight while we watch the calendar.

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