103 KAR 3:040. Income Tax Forms Manual

      Section 1. Corporation Income Taxes. (1) Revenue Form 41A720, Form 720, 2015 Kentucky Corporation Income Tax and LLET Return, shall be used by a C corporation to determine its corporation income tax due in accordance with KRS 141.040 and its limited liability entity tax due in accordance with KRS 141.0401 for tax years beginning in 2015.

      (2) Revenue Form 41A720A, Schedule A, Apportionment and Allocation (For corporations and pass-through entities taxable both within and without Kentucky), shall be used by a corporation or a pass-through entity taxable both within and without Kentucky to apportion and allocate its net income to Kentucky in accordance with KRS 141.120 or 141.206.

      (3) Revenue Form 41A720A-C, Schedule A-C, Apportionment and Allocation - Continuation Sheet (For corporations and pass-through entities taxable both within and without Kentucky), shall be used by a corporation or a pass-through entity taxable both within and without Kentucky that is also a partner or member of a pass-through entity to determine the sales, property and payroll amounts to be entered on Revenue Form 41A720A.

      (4) Revenue Form 41A720A-N, Schedule A-N, Apportionment Factor Schedule (For a Nexus Consolidated Tax Return), shall be used by a corporation filing a mandatory nexus consolidated return to show the Kentucky and total sales, property, and payroll of the corporation and each subsidiary included in the apportionment factor.

      (5) Revenue Form 41A720BIO, Schedule BIO, Application and Credit Certificate of Income Tax/LLET Credit Biodiesel, shall be used by a taxpayer who is a biodiesel producer, biodiesel blender, or renewable diesel producer to report the biodiesel gallons produced or used by the blender and request approval from the Kentucky Department of Revenue of the tax credit amount allowed by KRS 141.423.

      (6) Revenue Form 41A720CC, Schedule CC, Coal Conversion Tax Credit, shall be used by a corporation to compute the tax credit allowed by KRS 141.041 for coal used or substituted for other fuels in an eligible heating facility as described by KRS 141.041(1).

      (7) Revenue Form 41A720-CCI, Schedule CCI, Application and Credit Certificate of Clean Coal Incentive Tax Credit, shall be used by a taxpayer to request approval from the Department of Revenue of the tax credit amount allowed by KRS 141.428 for the purchase of Kentucky coal used by the taxpayer to generate electricity.

      (8) Revenue Form 41A720CELL, Schedule CELL, Application and Credit Certificate of Income Tax/LLET Credit Cellulosic Ethanol, shall be used by a taxpayer who is a producer of cellulosic ethanol to report the number of cellulosic ethanol gallons and request approval from the Department of Revenue of the tax credit amount allowed by KRS 141.4244.

      (9) Revenue Form 41A720-Cl, Schedule CI, Application for Coal Incentive Tax Credit, shall be used by a taxpayer to request approval for the amount of tax credit allowed by KRS 141.0405 for the purchase of Kentucky coal used by the taxpayer to generate electricity.

      (10) Revenue Form 41A720COGS, Schedule COGS, Limited Liability Entity Tax Cost of Goods Sold, shall be used by a taxpayer to compute its Kentucky cost of goods sold and its total costs of goods sold from all sources for purposes of computing its limited liability entity tax based on gross profits.

      (11) Revenue Form 41A720CR, Schedule CR, Pro Forma Federal Consolidated Return Schedule, shall be used by a C corporation filing a consolidated return to show its federal pro forma consolidated return.

      (12) Revenue Form 41A720CR-C, Schedule CR-C, Pro Forma Federal Consolidated Return Schedule Continuation Sheet, shall be used by a C corporation filing a consolidated return as a continuation of Revenue Form 41A720CR.

      (13) Revenue Form 41A720DS, Schedule DS, Distilled Spirits Tax Credit, shall be used by a taxpayer to report the capital improvements for which the credit is claimed, up to the amount of distilled spirits ad valorem tax paid during the period the capital improvements were made.

      (14) Revenue Form 41A720DS-R, Schedule DS-R, Distilled Spirits Tax Credit Recapture, shall be used by a taxpayer to determine any distilled spirits tax credit to be recaptured as required by KRS 141.389.

      (15) Revenue Form 41A720ES, Form 720-ES Kentucky, 2016 Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher, shall be used by a corporation or a limited liability pass-through entity to submit payments of estimated corporation income or limited liability entity tax as required by KRS 141.044.

      (16) Revenue Form 41A720ES(I), Form 720ES, Instructions for Filing Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher, shall be used by a corporation or a limited liability pass-through entity to submit payments of estimated corporation income or limited liability entity tax as required by KRS 141.044.

      (17) Revenue Form 41A720ETH, Schedule ETH, Application and Credit Certificate of Income Tax/LLET Credit Ethanol, shall be used by a taxpayer who is a producer of ethanol to report ethanol gallons produced and request approval from the Kentucky Department of Revenue of the tax credit amount allowed by KRS 141.4242.

      (18) Revenue Form 41A720FD, Schedule FD, Food Donation Tax Credit, shall be used by a taxpayer who provides edible agricultural products to a nonprofit food program operating in Kentucky to determine the credit allowed by KRS 141.392.

      (19) Revenue Form 41A720HH, Schedule HH, Kentucky Housing for Homeless Families Deduction, shall be used by an individual, corporation, fiduciary, or pass-through entity to determine the deduction allowed by KRS 141.0202.

      (20) Revenue Form 41A720(I), Instructions, 2015 Kentucky Corporation Income Tax and LLET Return, shall be used by a corporation to file its 2015 Kentucky Corporation Income Tax and LLET Return and related schedules.

      (21) Revenue Form 41A720KCR, Schedule KCR, Kentucky Consolidated Return Schedule, shall be used by a C corporation filing a nexus consolidated return showing the income or loss of each entity included in the nexus consolidated tax return.

      (22) Revenue Form 41A720KCR-C, Schedule KCR-C, Kentucky Consolidated Return Schedule - Continuation Sheet, shall be used by a C corporation filing a nexus consolidated return as a continuation of Revenue Form 41A720KCR.

      (23) Revenue Form 41A720KESA, Schedule KESA, Tax Credit Computation Schedule (For a KESA Project of a Corporation), shall be used by a corporation which has entered into an agreement for a Kentucky Environmental Stewardship Act (KESA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.430.

      (24) Revenue Form 41A720KESA-SP, Schedule KESA-SP, Tax Credit Computation Schedule (For a KESA Project of a Pass-Through Entity), shall be used by a pass-through entity which has entered into an agreement for a Kentucky Environmental Stewardship Act (KESA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.430.

      (25) Revenue Form 41A720KESA-T, Schedule KESA-T, Tracking Schedule for a KESA Project, shall be used by a company which has entered into an agreement for a Kentucky Environmental Stewardship Act (KESA) project to maintain a record of the approved costs and tax credits for the duration of the agreement.

      (26) Revenue Form 41A720LLET, Schedule LLET, Limited Liability Entity Tax, shall be used by a corporation or a limited liability pass-through entity to determine the limited liability entity tax in accordance with KRS 141.0401.

      (27)Revenue Form 41A720LLET-C, Schedule LLET-C, Limited Liability Entity Tax - Continuation Sheet, shall be used by a corporation or a limited liability pass-through entity that is a partner in a general partnership organized or formed as a general partnership after January 1, 2006, or a partner or member in a limited liability pass-through entity to determine its Kentucky gross receipts and Kentucky gross profits and its total gross receipts and total gross profits from all sources to be entered on Revenue Form 41A720LLET.

      (28) Revenue Form 41A720LLET(K), Schedule LLET(K), Limited Liability Entity Tax (For a Limited Liability Pass-through Entity with Economic Development Project(s)), shall be used by limited liability pass-through entities with economic development projects to determine the limited liability entity tax in accordance with KRS 141.0401.

      (29) Revenue Form 41A720LLET(K)-C, Schedule LLET(K)-C, Limited Liability Entity Tax - Continuation Sheet (For a Limited Liability Pass-through Entity with Economic Development Project(s)), shall be used by a limited liability pass-through entity with an economic development project that is a partner or member of a limited liability pass-through entity or a general partnership organized or formed as a general partnership after January 1, 2006, to determine its Kentucky gross receipts and Kentucky gross profits and its total gross receipts and total gross profits from all sources to be entered on Revenue Form 41A720LLET(K).

      (30) Revenue Form 41A720NOL, Schedule NOL, Net Operating Loss Schedule, shall be used by a C corporation with a current year net operating loss or net operating loss carry-forward.

      (31) Revenue Form 41A720NOL-CF, Schedule NOL-CF, Kentucky NOL Carry forward Schedule, shall be used by a corporation filing a nexus consolidated income tax return as provided by KRS 141.200, in addition to Revenue Form 41A720NOL, to show the Kentucky net operating loss (KNOL) carry forward balance for each new member of the affiliated group.

      (32) Revenue Form 41A720-O, Schedule O-720, Other Additions and Subtractions To/From Federal Taxable Income, shall be used by a corporation filing Kentucky Form 720 to show other additions to and subtractions from federal taxable income on Revenue Form 41A720, Part III, Lines 9 and 16, respectively.

      (33) Revenue Form 41A720QR, Schedule QR, Qualified Research Facility Tax Credit, shall be used by a corporation, individual, or pass-through entity to determine the credit against the income tax liability or LLET liability allowed by KRS 141.395.

      (34) Revenue Form 41A720RC, Schedule RC, Application for Income Tax/LLET Credit for Recycling and/or Composting Equipment or Major Recycling Project, shall be used by a taxpayer to request approval for the amount of credit allowed by KRS 141.390 for the purchase and installation of recycling or composting equipment or a major recycling project. This form shall also be used by an individual, corporation, fiduciary, or pass-through entity to substantiate and keep a record of the amount of approved credit claimed on their tax return.

      (35) Revenue Form 41A720RC-C, Schedule RC-C, Schedule RC - Part I Continuation, shall be used by an individual, corporation, fiduciary, or pass-through entity, in addition to Revenue Form 41A720RC, to list additional equipment for which approval of the credit allowed by KRS 141.390 is being requested.

      (36) Revenue Form 41A720RC(I), Instructions for Schedule RC, shall be used by taxpayers filing Revenue Form 41A720RC and Revenue Form 41A720RC-C requesting approval of a tax credit for recycling equipment, composting equipment, or a major recycling project.

      (37) Revenue Form 41A720RC-R, Schedule RC-R, Recycling or Composting Equipment Tax Credit Recapture, shall be used by a taxpayer disposing of recycling or composting equipment before the end of the recapture period to compute the tax credit recaptured to be reported on the applicable tax return.

      (38) Revenue Form 41A720RPC, Schedule RPC, Related Party Costs Disclosure Statement, shall be used by an entity to report related party expenses and the exceptions to the required disallowance of related party expenses as provided by KRS 141.205.

      (39) Revenue Form 41A720RR-E, Schedule RR-E, Application and Credit Certificate of Income Tax/LLET Credit Railroad Expansion, shall be used by a corporation or pass-through entity requesting approval of a railroad expansion tax credit allowed by KRS 141.386.

      (40) Revenue Form 41A720RR-I, Schedule RR-I, Railroad Maintenance and Improvement Tax Credit, shall be used by a corporation, individual, or pass-through entity to determine the credit against the income tax liability or LLET liability allowed by KRS 141.385.

      (41) Revenue Form 41A720S, Form 720S, 2015 Kentucky S Corporation Income Tax and LLET Return, shall be used by an S corporation to determine the amount of tax due in accordance with KRS 141.040 and 141.0401 and to report the shareholders’ share of income, loss, credits, deductions, etc. for tax years beginning in 2015.

      (42) Revenue Form 41A720S(I), Instructions, 2015 Kentucky S Corporation Income Tax and LLET Return, shall be used by an S corporation to file its 2015 Kentucky S Corporation Income Tax and LLET Return and related schedules.

      (43) Revenue Form 41A720S(K), Form 720S(K), Kentucky Schedule K for S Corporations With Economic Development Project(s), shall be used for tax years beginning in 2015 by S Corporations with economic development projects to determine the shareholders’ shares of income, credit, deductions, etc., excluding the economic development projects.

      (44) Revenue Form 41A720S(K-1), Kentucky Schedule K-1 (Form 720S), 2015 Shareholder’s Share of Income, Credits, Deductions, Etc., shall be used by an S corporation to report to each of its shareholders the amount of income, credit, deduction, etc., that the shareholder shall report for Kentucky income tax purposes.

      (45) Revenue Form 41A720S-O, Schedule O-PTE, Other Additions and Subtractions To/From Federal Ordinary Income, shall be used by a pass-through entity filing Revenue Form 41A720S, Form 41A765, or Form 42A765-GP to show other additions to and subtractions from federal ordinary income on Revenue Form 41A720S, Part III, Lines 5 and 9, or 41A765, or 42A765-GP Part I, Lines 5 and 9, respectively.

      (46) Revenue Form 41A720SL, Extension of Time to File Kentucky Corporation/LLET Return, shall be used by a corporation or a limited liability pass-through entity to request a six (6) month extension of time to file a tax return or an LLET return or to submit payment of unpaid tax.

      (47) Revenue Form 41A720TCS, Schedule TCS, Tax Credit Summary Schedule, shall be used by a corporation or a limited liability pass-through entity to summarize tax credits claimed and shall be attached to the tax return.

      (48) Revenue Form 41A720VERB, Schedule VERB, Voluntary Environmental Remediation Tax Credit, shall be used by an entity claiming a tax credit provided by KRS 141.418.

      (49) Revenue Form 41A720-S1, Form 720X, Amended Kentucky Corporation Income Tax and Corporation License Tax Return, shall be used by a C corporation to amend its Kentucky Corporation Income and License Tax Return for tax periods beginning prior to January 1, 2005, as previously filed.

      (50) Revenue Form 41A720-S2, Form 720-AMENDED, Amended Kentucky Corporation Income Tax Return, shall be used by a C corporation to amend its Kentucky Corporation Income Tax Return for periods beginning on or after January 1, 2005 and before January 1, 2007, as previously filed.

      (51) Revenue Form 41A720-S3, Form 720-AMENDED (2007-2008), Amended Kentucky Corporation Income Tax and LLET Return, shall be used by a C corporation to amend its Kentucky Corporation Income Tax and LLET Return for periods beginning on or after January 1, 2007 and before January 1, 2009, as previously filed.

      (52) Revenue Form 41A720-S4, Form 851-K, Kentucky Affiliations and Payment Schedule, shall be used by a corporation filing a consolidated Kentucky income tax return on Revenue Form 41A720 to identify the members of the affiliated group which are subject to the Kentucky corporation tax and to list the amount of tax paid.

      (53) Revenue Form 41A720-S6, Form 2220-K, Underpayment and Late Payment of Estimated Income Tax and LLET, shall be used by a corporation or limited liability pass-through entity required by KRS 141.042 and 141.044 to file a declaration of estimated tax, to compute the underpayment penalty as provided by KRS 131.180(3) and 141.990, and to compute the interest on any late payment or underpayment of an estimated tax installment as provided by KRS 141.985.

      (54) Revenue Form 41A720-S7, Form 5695-K, Kentucky Energy Efficiency Products Tax Credit, shall be used by a taxpayer to claim a tax credit for installation of energy efficiency products for residential and commercial property as provided by KRS 141.436.

      (55) Revenue Form 41A720-S8, Form 8879(C) – K, Kentucky Corporation or Pass-Through Entity Tax Return Declaration for Electronic Filing, shall be used by a taxpayer as a declaration document and signature authorization for an electronic filing of a Kentucky income or LLET return.

      (56) Revenue Form 41A720-S9, Form 8903-K, Kentucky Domestic Production Activities Deduction, shall be used by a corporation to determine the Domestic Production Activities Deduction amount for Kentucky corporation income tax purposes and shall be attached to the corporation income tax return.

      (57) Revenue Form 41A720-S11, Form 8908-K, Kentucky ENERGY STAR (Homes and Manufactured Homes) Tax Credit, shall be used by a taxpayer to claim a tax credit for the construction of an ENERGY STAR home or the sale of an ENERGY STAR manufactured home as provided by KRS 141.437.

      (58) Revenue Form 41A720-S12, Form 720-V, Electronic Filing Payment Voucher, 2015, shall be used by an entity filing an electronic Kentucky tax return to pay the balance of tax due.

      (59) Revenue Form 41A720-S16, Schedule KREDA, Tax Credit Computation Schedule (For a KREDA Project of a Corporation), shall be used by a corporation which has a Kentucky Rural Economic Development Act (KREDA) project to determine the credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.347.

      (60) Revenue Form 41A720-S17, Schedule KREDA-T, Tracking Schedule for a KREDA Project, shall be used by a company which has a Kentucky Rural Economic Development Act (KREDA) project to maintain a record of the debt service payments, wage assessment fees and tax credits for the duration of the project.

      (61) Revenue Form 41A720-S18, Schedule KREDA-SP, Tax Computation Schedule (For a KREDA Project of a Pass-Through Entity), shall be used by a pass-through entity which has a Kentucky Rural Economic Development Act (KREDA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.347.

      (62) Revenue Form 41A720-S20, Schedule KIDA, Tax Credit Computation Schedule (For a KIDA Project of a Corporation), shall be used by a corporation which has a Kentucky Industrial Development Act (KIDA) project to determine the credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.400.

      (63) Revenue Form 41A720-S21, Schedule KIDA-T, Tracking Schedule for a KIDA Project, shall be used by a company which has a Kentucky Industrial Development Act (KIDA) project to maintain a record of the debt service payments and tax credits for the duration of the project.

      (64) Revenue Form 41A720-S22, Schedule KIDA-SP, Tax Computation Schedule (For a KIDA Project of a Pass-Through Entity), shall be used by a pass-through entity which has a Kentucky Industrial Development Act (KIDA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.400.

      (65) Revenue Form 41A720-S24, Schedule KIRA, Tax Credit Computation Schedule (For a KIRA Project of a Corporation), shall be used by a corporation which has a Kentucky Industrial Revitalization Act (KIRA) project to determine the credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.403.

      (66) Revenue Form 41A720-S25, Schedule KIRA-T, Tracking Schedule for a KIRA Project, shall be used by a company which has a Kentucky Industrial Revitalization Act (KIRA) project to maintain a record of the approved costs, wage assessment fees and tax credits for the duration of the project.

      (67) Revenue Form 41A720-S26, Schedule KIRA-SP, Tax Computation Schedule (For a KIRA Project of a Pass-Through Entity), shall be used by a pass-through entity which has a Kentucky Industrial Revitalization Act (KIRA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.403.

      (68) Revenue Form 41A720-S27, Schedule KJDA, Tax Credit Computation Schedule (For a KJDA Project of a Corporation), shall be used by a corporation which has a Kentucky Jobs Development Act (KJDA) project to determine the credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.407.

      (69) Revenue Form 41A720-S28, Schedule KJDA-T, Tracking Schedule for a KJDA Project, shall be used by a company which has a Kentucky Jobs Development Act (KJDA) project to maintain a record of the approved costs, wage assessment fees, in-lieu-of credits and tax credits for the duration of the project.

      (70) Revenue Form 41A720-S29, Schedule KJDA-SP, Tax Computation Schedule (For a KJDA Project of a Pass-Through Entity), shall be used by a pass-through entity which has a Kentucky Jobs Development Act (KJDA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.407.

      (71) Revenue Form 41A720-S35, Schedule KRA, Tax Credit Computation Schedule (For a KRA Project of a Corporation), shall be used by a corporation which has entered into a Kentucky Reinvestment Act (KRA) project to compute the allowable KRA credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.415.

      (72) Revenue Form 41A720-S36, Schedule KRA-SP, Tax Computation Schedule (For a KRA Project of a Pass-Through Entity), shall be used by a pass-through entity which has a Kentucky Reinvestment Act (KRA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.415.

      (73) Revenue Form 41A720-S37, Schedule KRA-T, Tracking Schedule For a KRA Project, shall be used by a company which has entered into a Kentucky Reinvestment Act (KRA) project to maintain a record of the balance of approved costs and tax credits for the duration of the agreement.

      (74) Revenue Form 41A720-S40, Schedule KEOZ, Tax Credit Computation Schedule (For a KEOZ Project of a Corporation), shall be used by a corporation which has entered into a Kentucky Economic Opportunity Zone (KEOZ) Act project to compute the allowable KEOZ credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.401.

      (75) Revenue Form 41A720-S41, Schedule KEOZ-SP, Tax Computation Schedule (For a KEOZ Project of a Pass-Through Entity), shall be used by a pass-through entity which has entered into a Kentucky Economic Opportunity Zone (KEOZ) Act project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.401.

      (76) Revenue Form 41A720-S42, Schedule KEOZ-T, Tracking Schedule for a KEOZ Project, shall be used by a company which has entered into an agreement for a Kentucky Economic Opportunity Zone (KEOZ) Act project to maintain a record of the debt service payments, wage assessment fees, approved costs and tax credits for the duration of the agreement.

      (77) Revenue Form 41A720-S45, Schedule KJRA, Tax Credit Computation Schedule (For a KJRA Project of a Corporation), shall be used by a company which has entered into a Kentucky Jobs Retention Act (KJRA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.402.

      (78) Revenue Form 41A720-S46, Schedule KJRA-T, Tracking Schedule For a KJRA Project, shall be used by a company which has entered into an agreement for a Kentucky Jobs Retention Act (KJRA) project to maintain a record of the debt service payments, wage assessment fees, approved costs, and tax credits for the duration of the agreement.

      (79) Revenue Form 41A720-S47, Schedule KJRA-SP, Tax Computation Schedule (For a KJRA Project of a Pass-Through Entity), shall be used by a pass-through entity which has entered into a Kentucky Jobs Retention Act (KJRA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.402.

      (80) Revenue Form 41A720-S50, Schedule IEIA, Tax Credit Computation Schedule (For an IEIA Project of a Corporation), shall be used by a company which has entered into an Incentives for Energy Independence Act (IEIA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.421.

      (81) Revenue Form 41A720-S51, Schedule IEIA-T, Tracking Schedule for an IEIA Project, shall be used by a company which has entered into an Incentives for Energy Independence Act (IEIA) project to maintain a record of the balance of approved costs, wage assessments, and tax credits for the duration of the agreement.

      (82) Revenue Form 41A720-S52, Schedule IEIA-SP, Tax Computation Schedule (For an IEIA Project of a Pass-Through Entity), shall be used by a pass-through entity which has entered into an Incentives for Energy Independence Act (IEIA) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.421.

      (83) Revenue Form 41A720-S53, Schedule KBI, Tax Credit Computation Schedule (For a KBI Project of a Corporation), shall be used by a corporation which has entered into a Kentucky Business Investment (KBI) project to compute the allowable KBI credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.415.

      (84) Revenue Form 41A720-S54, Schedule KBI-SP, Tax Computation Schedule (For a KBI Project of a Pass-Through Entity), shall be used by a pass-through entity which has entered into a Kentucky Business Investment (KBI) project to determine the credit allowed against its Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.415.

      (85) Revenue Form 41A720-S55, Schedule KBI-T, Tracking Schedule for a KBI Project, shall be used by a company which has entered into an agreement for a Kentucky Business Investment (KBI) project to maintain a record of approved costs, wage assessments, and tax credits for the duration of the agreement.

      (86) Revenue Form 41A720-S56, Schedule FON, Tax Credit Computation Schedule (For a FON project of a corporation), shall be used by a corporation which has a Farm Operation Networking Project (FON) to compute the allowable FON credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.412.

      (87) Revenue Form 41A720-S57, Schedule FON-SP, Tax Computation Schedule (For a FON project of a Pass-Through Entity), shall be used by a pass-through entity which has a Farm Operation Networking Project (FON) to determine the allowable FON credit allowed against its Kentucky corporation income tax liability and limited liability entity tax liability in accordance with KRS 141.412.

      (88) Revenue Form 41A720-S58, Schedule FON-T, Tracking Schedule for a FON Project, shall be used by a company with a Farm Operation Networking Project (FON) to maintain a record of approved costs and the tax credits taken for the duration of the project.

      (89) Revenue Form 41A720-S80, Form 8874(K), Application for Certification of Qualified Equity Investments Eligible for Kentucky New Markets Development Program Tax Credit, shall be used by a qualified community development entity that seeks to have an equity investment or long-term debt security certified as a qualified equity investment eligible for the tax credit provided by KRS 141.434.

      (90) Revenue Form 41A720-S81, Form 8874(K)-A, Notice of Kentucky New Markets Development Program Tax Credit and Certification, shall be used by a qualified community development entity to provide proof to the Kentucky Department of Revenue of the receipt of cash for a taxpayer’s qualified equity investment.

      (91) Revenue Form 41A720-S82, Form 8874(K)-B, Notice of Kentucky New Markets Development Program Tax Credit Recapture, shall be used by the Kentucky Department of Revenue to notify a taxpayer of a recapture of the New Markets Development Program tax credit.

      (92) Revenue Form 41A720-S83, Form 8874(K)–C, Kentucky New Markets Development Program Tax Credit Request for Refund of Performance Fee, shall be used by a qualified community development entity to request a refund of the performance fee provided by KRS 141.433.

      (93) Revenue Form 41A725, Form 725, 2015 Kentucky Single Member LLC Individually Owned Income and LLET Return, shall be used by a single member individually-owned LLC to file an LLET return in accordance with KRS 141.0401 for tax years beginning in 2015.

      (94) Revenue Form 41A725CP, Schedule CP, Form 725, 2015 Kentucky Single Member LLC Individually Owned Composite Return Schedule, shall be used by a single member individual with multiple LLC entities to file LLET returns in accordance with KRS 141.0401 for tax years beginning in 2015.

      (95) Revenue Form 41A725(I), Instructions, 2015 Kentucky Single Member LLC Individually Owned Income and LLET Return, shall be used by a single member LLC individually owned to file its 2015 Kentucky Income and LLET return and related schedules.

      (96) Revenue Form 41A750, Form 750, 2015 Business Development Corporation Tax Return, shall be used by a corporation organized under the provisions of KRS Chapter 155 to determine its excise tax due in accordance with KRS 155.170 for tax years beginning in 2015.

      (97) Revenue Form 41A765, Form 765, 2015 Kentucky Partnership Income and LLET Return, shall be used by an entity taxed as a partnership and organized as a LLC, LLP or LP to file its Kentucky income and LLET return in accordance with KRS 141.0401 and 141.206 for tax years beginning in 2015.

      (98) Revenue Form 41A765(I), Instructions, 2015 Kentucky Partnership Income and LLET Return, shall be used by an entity taxed as a partnership and organized as a LLC, LLP, or LP to file its 2015 Kentucky income and LLET return and related schedules.

      (99) Revenue Form 41A765(K), Form 765(K), Kentucky Schedule K For Partnerships With Economic Development Project(s), shall be used for tax years beginning in 2015 by partnerships with economic development projects to determine the partners’ share of income, credits, deductions, etc., excluding the economic development projects.

      (100) Revenue Form 41A765(K-1), Kentucky Schedule K-1 (Form 765), 2015 Partner’s Share of Income, Credits, Deductions, Etc., shall be used by an entity taxed as a partnership and organized as a LLC, LLP, or LP to report to its partners the amount of income, credit, deduction, etc., that the partners shall report for Kentucky income tax purposes.

      (101) Revenue Form 41A800, Corporation and Pass-through Entity Nexus Questionnaire, shall be used by a corporation or pass-through entity to determine if the entity has nexus with the Commonwealth of Kentucky.

      (102) Revenue Form 41A802, Corporation and Pass-through Entity Related Party Expense Questionnaire, shall be used by a corporation or pass-through entity to determine if the entity has nondeductible related party expense.

 

      Section 2. Individual Income and Withholding Taxes. (1) Revenue Form 12A200, Kentucky Individual Income Tax Installment Agreement Request, shall be submitted to the Department of Revenue to request an installment agreement to pay tax due.

      (2) Revenue Form 40A100, Application for Refund of Income Taxes, shall be presented to the Department of Revenue to request a refund of income taxes paid.

      (3) Revenue Form 40A102, 2015 Application for Extension of Time to File Individual, General Partnership and Fiduciary Income Tax Returns for Kentucky, shall be submitted to the Department of Revenue by individuals, partnerships, and fiduciaries prior to the date prescribed by law for filing a return to request a six (6) month extension to file the return or to remit payment of tax prior to the date the return is due.

      (4) Revenue Form 40A103, Application for New Home Tax Credit, shall be submitted to the Department of Revenue by individuals to request approval for the new home tax credit.

      (5) Revenue Form 40A200, Form PTE-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income, shall be used by a pass-through entity doing business in Kentucky to report Kentucky income tax withheld on each nonresident individual or corporate partner doing business in Kentucky only through its ownership interest in the pass-through entity.

      (6) Revenue Form 40A201, Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return, shall be used by a pass-through entity doing business in Kentucky to report and pay Kentucky income tax withheld on nonresident individual and corporate partners.

      (7) Revenue Form 40A201ES, Form 740NP-WH-ES, Instructions – 2016 Pass-Through Entity Nonresident Distributive Share Withholding Report and Composite Income Tax Return Voucher, shall be used by every pass-through entity for the declaration and payment of estimated tax if required.

      (8) Revenue Form 40A201NP-WH-SL, Extension of Time to File Kentucky Form 740NP-WH, shall be used by a pass-through entity to request a six (6)-month extension to file Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return.

      (9) Revenue Form 40A201-WHP, Form 740NP-WH-P, Underpayment and Late Payment of Estimated Tax on Form 740NP-WH, shall be used by a pass-through entity to compute the interest and penalty on the underpayment and late payment of estimated tax on Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return.

      (10) Revenue Form 40A727, Kentucky Income Tax Forms Requisition, shall be used by a taxpayer or tax preparer to order individual income tax forms.

      (11) Revenue Form 42A003, Withholding Kentucky Income Tax Instructions for Employers, shall provide instructions for employers and shall contain forms used for withholding and reporting Kentucky income tax withholding.

      (12) Revenue Form 42A003(T), 2016 Withholding Tax Tables Computer Formula, shall be used by an employer for computing employees’ Kentucky income tax withholding each pay period.

      (13) Revenue Form 42A740, Form 740, 2015 Kentucky Individual Income Tax Return, Full-Year Residents Only, shall be completed by a resident individual to report taxable income and income tax liability for taxable years beginning in 2015, and shall be due within three and one-half (3 1/2) months after the close of the taxable year.

      (14) Revenue Form 42A740-A, Schedule A, Form 740, 2015 Kentucky Itemized Deductions, shall be completed by resident individuals and attached to Form 740 to support itemized deductions claimed for 2015.

      (15) Revenue Form 42A740-EPAY, Form 740-EPAY, 2015 Kentucky Electronic Payment Request Form, shall be completed, signed by the individual taxpayer or taxpayers, and maintained by the preparer or taxpayer in support of an electronic payment made.

      (16) Revenue Form 42A740ES, Form 740-ES, 2016 Individual Income Tax Kentucky Estimated Tax Voucher, shall be submitted to the Department of Revenue by individuals with payment of quarterly estimated tax.

      (17) Revenue Form 42A740-EZ, Form 740-EZ, 2015 Kentucky Individual Income Tax Return for Single Persons with No Dependents, shall be completed by resident individuals to report taxable income and income tax liability for taxable years beginning in 2015, and shall be due within three and one-half (3 1/2) months after the close of the taxable year.

      (18) Revenue Form 42A740(I), 2015 Kentucky Individual Income Tax Instructions for Forms 740 and 740-EZ, shall be used by resident individuals to file the 2015 Kentucky Individual Tax Return and related schedules.

      (19) Revenue Form 42A740-J, Schedule J, Kentucky Farm Income Averaging, shall be completed by individuals and attached to Form 740 to compute tax liability by averaging farm income for taxable years beginning after December 31, 1997.

      (20) Revenue Form 42A740-KNOL, Schedule KNOL, 2015 Kentucky Net Operating Loss Schedule, shall be used by individuals to compute and carry forward a net operating loss to subsequent years.

      (21) Revenue Form 42A740-M, Schedule M, 2015 Kentucky Federal Adjusted Gross Income Modifications, shall be completed by individuals and attached to Form 740 in support of additions to and subtractions from federal adjusted gross income.

      (22) Revenue Form 42A740-NP, Form 740-NP, 2015 Kentucky Individual Income Tax Return, Nonresident or Part-Year Resident, shall be completed by part-year or full-year nonresident individuals to report taxable income and income tax liability for taxable years beginning in 2015, and shall be filed within three and one-half (3 1/2) months after the close of the taxable year.

      (23) Revenue Form 42A740-NP-A, Schedule A, Form 740-NP, 2015 Kentucky Schedule A Itemized Deductions, shall be completed and attached to Form 42A740-NP by part-year or full-year nonresidents to support the itemized deductions claimed for 2015.

      (24) Revenue Form 42A740-NP-ME, Schedule ME, Form 740-NP, 2015 Moving Expense and Reimbursement, shall be completed and attached to Form 42A740-NP by part-year or full-year nonresidents to support moving expenses and reimbursement by employers for moving expenses for 2015.

      (25) Revenue Form 42A740-NP(I), Instructions for 2015 Kentucky Form 740-NP, Nonresident or Part-Year Resident Income Tax Return, shall be used by nonresident or part-year resident individuals to file the 2015 Kentucky Form 740-NP and related schedules.

      (26) Revenue Form 42A740-NP-R, Form 740-NP-R, 2015 Kentucky Income Tax Return Nonresident - Reciprocal State, shall be completed by resident individuals of reciprocal states to request a refund of Kentucky withholding for 2015.

      (27) Revenue Form 42A740-NP(P), 2015 Kentucky Income Tax Return Nonresident or Part-Year Resident, shall be a packet containing forms and instructions and shall be mailed to nonresident and part-year resident individuals for use in filing a Kentucky individual tax return for 2015.

      (28) Revenue Form 42A740(PKT), 2015 Kentucky Individual Income Tax Forms, shall be a packet containing forms and instructions and shall be mailed to resident individuals for use in filing a Kentucky individual tax return for 2015.

      (29) Revenue Form 42A740-P, Schedule P, 2015 Kentucky Pension Income Exclusion, shall be completed by individuals and attached to Form 740 to compute the amount of allowable pension exclusion for 2015.

      (30) Revenue Form 42A740-UTC, Schedule UTC, Unemployment Tax Credit, shall be completed by individuals and attached to Form 740 or Form 740-NP to provide the Office of Employment and Training Certificate Numbers in support of credit claimed for hiring an unemployed person.

      (31) Revenue Form 42A740-X, Form 740-X, Amended Kentucky Individual Income Tax Return, shall be completed by individuals and filed with the Department of Revenue to amend a previously filed tax return for 2005 or future years.

      (32) Revenue Form 42A740-XP, Form 740-XP, Amended Kentucky Individual Income Tax Return, 2004 and Prior Years, shall be completed by individuals and filed with the Department of Revenue to amend a previously filed tax return for 2004 or prior years.

      (33) Revenue Form 42A740-S1, Form 2210-K, 2015 Underpayment of Estimated Tax by Individuals, shall be filed by individuals to request a waiver of estimated tax penalty or to compute and self assess an estimated tax penalty for a tax year beginning in 2015.

      (34) Revenue Form 42A740-S4, 2016 Instructions for Filing Estimated Tax Vouchers, shall be used to compute the amount of estimated tax due for 2016.

      (35) Revenue Form 42A740-S18, Form 8582-K, 2015 Kentucky Passive Activity Loss Limitations, shall be completed by an individual taxpayer and attached to the individual tax return in support of an allowable passive loss deduction and carryover of a passive activity loss.

      (36) Revenue Form 42A740-S21, Form 4972-K, 2015 Kentucky Tax on Lump-Sum Distributions, shall be completed by an individual taxpayer to compute tax liability on a lump sum distribution and attached to the taxpayer's individual income tax return.

      (37) Revenue Form 42A740-S22, Form 8879-K, 2015 Kentucky Individual Income Tax Declaration for Electronic Filing, shall be completed, signed by the individual taxpayer or taxpayers and maintained by the preparer or taxpayer in support of an electronically filed return.

      (38) Revenue Form 42A740-S23, Form 740-V, 2015 Kentucky Electronic Payment Voucher, shall be used by the individual taxpayer or taxpayers for the payment of additional tax due on an electronically filed return and submitted to the Department of Revenue.

      (39) Revenue Form 42A740-S24, Form 8863-K, 2015 Kentucky Education Tuition Tax Credit, shall be used by an individual taxpayer or taxpayers to claim a tuition tax credit on the taxpayer's individual Kentucky income tax return.

      (40) Revenue Form 42A740-S25, Form 8948-K, Preparer Explanation For Not Filing Electronically, shall be used by the preparer to indicate the reason the return is not being filed electronically.

      (41) Revenue Form 42A741, Form 741, 2015 Kentucky Fiduciary Income Tax Return, shall be used by a fiduciary of an estate or trust to report income and tax liability of an estate or trust and be filed with the Department of Revenue within three (3) months and fifteen (15) days after the close of the taxable year.

      (42) Revenue Form 42A741-D, Schedule D, Form 741, 2015 Kentucky Capital Gains and Losses, shall be completed and attached to Form 741 by a fiduciary to report income from capital gains and losses.

      (43) Revenue Form 42A741(I), Instructions - Form 741, Kentucky Fiduciary Income Tax Return, shall be the instruction guide provided by the Department of Revenue for completing the 2015 Form 741.

      (44) Revenue Form 42A741(K-1), Schedule K-1, Form 741, 2015 Kentucky Beneficiary’s Share of Income, Deductions, Credits, etc., shall be filed by the fiduciary with Form 741 to report each beneficiary’s share of income, deductions, and credits.

      (45) Revenue Form 42A765-GP, Form 765-GP, 2015 Kentucky General Partnership Income Return, shall be completed and filed with the Department of Revenue within three (3) months and fifteen (15) days after the close of the taxable year by a general partnership to report income, deductions, and credits of a general partnership for 2015.

      (46) Revenue Form 42A765-GP(I), Instructions, 2015 Kentucky General Partnership Income Return, shall be provided to assist the general partnership in completing a general partnership income return.

      (47) Revenue Form 765-GP(K-1), Kentucky Schedule K-1, Form 765-GP, 2015 Partner’s Share of Income, Credits, Deductions, etc., shall be filed by the general partnership with Form 765-GP to report each general partner’s share of income, deductions, and credits.

      (48) Revenue Form 42A765-GP(K), Form 765-GP(K), Kentucky Schedule K for General Partnerships with Economic Development Project(s), shall be used by a general partnership which has one (1) or more economic development projects to determine the total general partners’ share of income, credits, deductions, etc., excluding the amount of each item of income, credit, deduction, etc., attributable to the projects.

      (49) Revenue Form 42A801, Form K-1, Kentucky Employer’s Income Tax Withheld Worksheet, shall be used by employers to report wages and taxes withheld for the filing period.

      (50) Revenue Form 42A801(D), Form K-1, Amended Employer's Return of Income Tax Withheld, shall be used by employers to correct wages and taxes reported for the filing period.

      (51) Revenue Form 42A801-E, Form K-1E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer, shall be used by employers who remit taxes withheld electronically to report wages and tax withheld for the filing period.

      (52) Form W-2, 2015 Wage and Tax Statement, shall be used by an employer to report each of its employees' wages and Kentucky tax withheld for the calendar year 2015.

      (53) Revenue Form 42A803, Form K-3, Kentucky Employer’s Income Tax Withheld Worksheet, shall be used by employers to report wages and tax withheld for the filing period and annually reconcile wages and taxes reported.

      (54) Revenue Form 42A803(D), Form K-3, Amended Employer's Return of Income Tax Withheld, shall be used by employers to amend wages and taxes reported for the filing period and the annual reconciled wages and taxes reported.

      (55) Revenue Form 42A803-E, Form K-3E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer, shall be used by employers to report wages and tax withheld for the filing period and to annually reconcile wages and taxes reported.

      (56) Revenue Form 42A804, Form K-4, Kentucky Department of Revenue Employee’s Withholding Exemption Certificate, shall be used by an employee to inform the employer of the number of exemptions claimed in order to determine the amount of Kentucky tax to withhold from wages each pay period.

      (57) Revenue Form 42A804-A, Form K-4A, Kentucky Department of Revenue Withholding Exemptions for Excess Itemized Deductions, shall be used by an employee to determine additional withholding exemptions.

      (58) Revenue Form 42A804-E, Form K-4E, Special Withholding Exemption Certificate, shall be used by employees to inform employers of special tax exempt status.

      (59) Revenue Form 42A804-M, Form K-4M, Nonresident Military Spouse Withholding Tax Exemption Certificate, shall be used by employees to inform employers of special tax exempt status as a nonresident military spouse.

      (60) Revenue Form 42A806, Transmitter Report for Filing Kentucky W2/K2, 1099 and W2-G Statements, shall be used by employers annually to submit Form W-2 Wage and Tax Statements.

      (61) Revenue Form 42A807, Form K-4FC, Fort Campbell Exemption Certificate, shall be completed by nonresident employees working at Fort Campbell, Kentucky, to inform employers of special tax exempt status.

      (62) Revenue Form 42A808, Authorization to Submit Employees Annual Wage and Tax Statements Via Kentucky Department of Revenue Web Site, shall be used by employers to request authorization to annually submit wage and tax statements via the Kentucky Department of Revenue Web site.

      (63) Revenue Form 42A809, Certificate of Nonresidence, shall be used by employees to inform employers of special tax exempt status as a result of being a resident of a reciprocal state.

      (64) Revenue Form 42A810, Nonresident’s Affidavit - Kentucky Individual Income Tax, shall be used by individuals to submit a sworn statement concerning residency status.

      (65) Revenue Form 42A811, KREDA Annual Report, shall be completed by employers to report KREDA employee wage assessment fee information to the Department of Revenue.

      (66) Revenue Form 42A812, KIDA Annual Report, shall be completed by employers to report KIDA employee wage assessment fee information to the Department of Revenue.

      (67) Revenue Form 42A813, KJDA Annual Report, shall be completed by employers to report KJDA employee wage assessment fee information to the Department of Revenue.

      (68) Revenue Form 42A814, KIRA Annual Report, shall be completed by employers to report KIRA employee wage assessment fee information to the Department of Revenue.

      (69) Revenue Form 42A815, Withholding Tax Refund Application, shall be completed by employers to request a refund of withholding tax paid.

      (70) Revenue Form 42A816, KEOZ Annual Report, shall be completed by employers to report KEOZ employee wage assessment fee information to the Department of Revenue.

      (71) Revenue Form 42A817, KJRA Annual Report, shall be completed by employers to report KJRA employee wage assessment fee information to the Department of Revenue.

      (72) Revenue Form 42A818, KBI Annual Report, shall be completed by employers to report KBI employee wage assessment fee information to the Department of Revenue.

      (73) Revenue Form 42D003, 2015 Kentucky Wage and Tax Statements (W-2/K-2) Order Form, shall be used by employers to order wage and tax statements.

 

      Section 3. Incorporation by Reference. (1) The following material is incorporated by reference:

      (a) Corporation income taxes - referenced material:

      1. Revenue Form 41A720, "Form 720, 2015 Kentucky Corporation Income Tax and LLET Return", 2015;

      2. Revenue Form 41A720A, "Schedule A, Apportionment and Allocation (For corporations and pass-through entities taxable both within and without Kentucky)", October 2015;

      3. Revenue Form 41A720A-C, "Schedule A-C, Apportionment and Allocation - Continuation Sheet (For corporations and pass-through entities taxable both within and without Kentucky)", October 2015;

      4. Revenue Form 41A720A-N, "Schedule A-N, Apportionment Factor Schedule (For a Nexus Consolidated Tax Return)", October 2015;

      5. Revenue Form 41A720BIO, "Schedule BIO, Application and Credit Certificate of Income Tax/LLET Credit Biodiesel", October 2015;

      6. Revenue Form 41A720CC, "Schedule CC, Coal Conversion Tax Credit", October 2015;

      7. Revenue Form 41A720-CCI, "Schedule CCI, Application and Credit Certificate of Clean Coal Incentive Tax Credit", October 2015;

      8. Revenue Form 41A720CELL, "Schedule CELL, Application and Credit Certificate of Income Tax/LLET Credit Cellulosic Ethanol", October 2015;

      9. Revenue Form 41A720-CI, "Schedule CI, Application for Coal Incentive Tax Credit", October 2015;

      10. Revenue Form 41A720COGS, "Schedule COGS, Limited Liability Entity Tax Cost of Goods Sold", October 2015;

      11. Revenue Form 41A720CR, "Schedule CR, Pro Forma Federal Consolidated Return Schedule", October 2015;

      12. Revenue Form 41A720CR-C, "Schedule CR-C, Pro Forma Federal Consolidated Return Schedule Continuation Sheet", October 2015;

      13. Revenue Form 41A720DS, "Schedule DS, Distilled Spirits Tax Credit", October 2015;

      14. Revenue Form 41A720DS-R, "Schedule DS-R, Distilled Spirits Tax Credit Recapture", October 2015;

      15. Revenue Form 41A720ES, "Form 720-ES Kentucky, 2016 Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher", June 2015;

      16. Revenue Form 41A720ES(I), "Form 720ES, Instructions for Filing Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher", June 2015;

      17. Revenue Form 41A720ETH, "Schedule ETH, Application and Credit Certificate of Income Tax/LLET Credit Ethanol", October 2015;

      18. Revenue Form 41A720FD, "Schedule FD, Food Donation Tax Credit", June 2015;

      19. Revenue Form 41A720HH, "Schedule HH, Kentucky Housing for Homeless Families Deduction", October 2015;

      20. Revenue Form 41A720(I), "Instructions, 2015 Kentucky Corporation Income Tax and LLET Return", November 2015;

      21. Revenue Form 41A720KCR, "Schedule KCR, Kentucky Consolidated Return Schedule", October 2015;

      22. Revenue Form 41A720KCR-C, "Schedule KCR-C, Kentucky Consolidated Return Schedule - Continuation Sheet", October 2015;

      23. Revenue Form 41A720KESA, "Schedule KESA, Tax Credit Computation Schedule (For a KESA Project of a Corporation)", October 2015;

      24. Revenue Form 41A720KESA-SP, "Schedule KESA-SP, Tax Credit Computation Schedule (For a KESA Project of a Pass-Through Entity)", October 2015;

      25. Revenue Form 41A720KESA-T, "Schedule KESA-T, Tracking Schedule for a KESA Project", October 2015;

      26. Revenue Form 41A720LLET, "Schedule LLET, Limited Liability Entity Tax", October 2015;

      27. Revenue Form 41A720LLET-C, "Schedule LLET-C, Limited Liability Entity Tax - Continuation Sheet", October 2015;

      28. Revenue Form 41A720LLET(K), "Schedule LLET(K), Limited Liability Entity Tax (For a Limited Liability Pass-through Entity with Economic Development Project(s))", October 2015;

      29. Revenue Form 41A720LLET(K)-C, "Schedule LLET(K)-C, Limited Liability Entity Tax - Continuation Sheet (For a Limited Liability Pass-through Entity with Economic Development Project(s))", October 2015;

      30. Revenue Form 41A720NOL, "Schedule NOL, Net Operating Loss Schedule", October 2015;

      31. Revenue Form 41A720NOL-CF, "Schedule NOL-CF, Kentucky NOL Carry forward Schedule", October 2015;

      32. Revenue Form 41A720-O, "Schedule O-720, Other Additions and Subtractions To/From Federal Taxable Income", December 2015;

      33. Revenue Form 41A720QR, "Schedule QR, Qualified Research Facility Tax Credit", October 2015;

      34. Revenue Form 41A720RC, "Schedule RC, Application for Income Tax/LLET Credit for Recycling and/or Composting Equipment or Major Recycling Project", October 2015;

      35. Revenue Form 41A720RC-C, "Schedule RC-C, Schedule RC - Part I Continuation", October 2015;

      36. Revenue Form 41A720RC(I), "Instructions For Schedule RC", October 2015;

      37. Revenue Form 41A720RC-R, "Schedule RC-R, Recycling or Composting Equipment Tax Credit Recapture", October 2015;

      38. Revenue Form 41A720RPC, "Schedule RPC, Related Party Costs Disclosure Statement," June 2015;

      39. Revenue Form 41A720RR-E, "Schedule RR-E, Application and Credit Certificate of Income Tax/LLET Credit Railroad Expansion", October 2015;

      40. Revenue Form 41A720RR-I, "Schedule RR-I, Railroad Maintenance and Improvement Tax Credit", October 2015;

      41. Revenue Form 41A720S, "Form 720S, 2015 Kentucky S Corporation Income Tax and LLET Return", 2015;

      42. Revenue Form 41A720S(I), "Instructions, 2015 Kentucky S Corporation Income Tax and LLET Return", November 2015;

      43. Revenue Form 41A720S(K), "Form 720S(K), Kentucky Schedule K for S Corporations With Economic Development Project(s)", October 2015;

      44. Revenue Form 41A720S(K-1), "Kentucky Schedule K-1 (Form 720S), 2015 Shareholder’s Share of Income, Credits, Deductions, Etc.", 2015;

      45. Revenue Form 41A720S-O, "Schedule O-PTE, Other Additions and Subtractions To/From Federal Ordinary Income", November 2015;

      46. Revenue Form 41A720SL, "Extension of Time to File Kentucky Corporation/LLET Return", June 2015;

      47. Revenue Form 41A720TCS, "Schedule TCS, Tax Credit Summary Schedule", October 2015;

      48. Revenue Form 41A720VERB, "Schedule VERB, Voluntary Environmental Remediation Tax Credit", October 2015;

      49. Revenue Form 41A720-S1, "Form 720X, Amended Kentucky Corporation Income Tax and Corporation License Tax Return", October 2011;

      50. Revenue Form 41A720-S2, "Form 720-AMENDED, Amended Kentucky Corporation Income Tax Return", October 2011;

      51. Revenue Form 41A720-S3, "Form 720-AMENDED (2007-2008), Amended Kentucky Corporation Income Tax and LLET Return", October 2011;

      52. Revenue Form 41A720-S4, "Form 851-K, Kentucky Affiliations and Payment Schedule", October 2015;

      53. Revenue Form 41A720-S6, "Form 2220-K, Underpayment and Late Payment of Estimated Income Tax and LLET", October 2015;

      54. Revenue Form 41A720-S7, "Form 5695-K, Kentucky Energy Efficiency Products Tax Credit", October 2015;

      55. Revenue Form 41A720-S8, "Form 8879(C) – K, Kentucky Corporation or Pass-Through Entity Tax Return Declaration for Electronic Filing", October 2015;

      56. Revenue Form 41A720-S9, "Schedule 8903-K, Kentucky Domestic Production Activities Deduction", October 2015;

      57. Revenue Form 41A720-S11, "Form 8908-K, Kentucky ENERGY STAR (Homes and Manufactured Homes) Tax Credit", October 2015;

      58. Revenue Form 41A720-S12, "720-V, Electronic Filing Payment Voucher, 2015", October 2015;

      59. Revenue Form 41A720-S16, "Schedule KREDA, Tax Credit Computation Schedule (For a KREDA Project of a Corporation)", October 2015;

      60. Revenue Form 41A720-S17, "Schedule KREDA-T, Tracking Schedule for a KREDA Project", October 2015;

      61. Revenue Form 41A720-S18, "Schedule KREDA-SP, Tax Computation Schedule (For a KREDA Project of a Pass-Through Entity)", October 2015;

      62. Revenue Form 41A720-S20, "Schedule KIDA, Tax Credit Computation Schedule (For a KIDA Project of a Corporation)", October 2015;

      63. Revenue Form 41A720-S21, "Schedule KIDA-T, Tracking Schedule for a KIDA Project" October 2015;

      64. Revenue Form 41A720-S22, "Schedule KIDA-SP, Tax Computation Schedule (For a KIDA Project of a Pass-Through Entity)", October 2015;

      65. Revenue Form 41A720-S24, "Schedule KIRA, Tax Credit Computation Schedule (For a KIRA Project of a Corporation)", October 2015;

      66. Revenue Form 41A720-S25, "Schedule KIRA-T, Tracking Schedule for a KIRA Project", October 2015;

      67. Revenue Form 41A720-S26, "Schedule KIRA-SP, Tax Computation Schedule (For a KIRA Project of a Pass-Through Entity)", October 2015;

      68. Revenue Form 41A720-S27, "Schedule KJDA, Tax Credit Computation Schedule (For a KJDA Project of a Corporation)", October 2015;

      69. Revenue Form 41A720-S28, "Schedule KJDA-T, Tracking Schedule for a KJDA Project", October 2015;

      70. Revenue Form 41A720-S29, "Schedule KJDA-SP, Tax Computation Schedule (For a KJDA Project of a Pass-Through Entity)", October 2015;

      71. Revenue Form 41A720-S35, "Schedule KRA, Tax Credit Computation Schedule (For a KRA Project of a Corporation)", October 2015;

      72. Revenue Form 41A720-S36, "Schedule KRA-SP, Tax Computation Schedule (For a KRA Project of a Pass-Through Entity)", October 2015;

      73. Revenue Form 41A720-S37, "Schedule KRA-T, Tracking Schedule for a KRA Project", October 2015;

      74. Revenue Form 41A720-S40, "Schedule KEOZ, Tax Credit Computation Schedule (For a KEOZ Project of a Corporation)", October 2015;

      75. Revenue Form 41A720-S41, "Schedule KEOZ-SP, Tax Computation Schedule (For a KEOZ Project of a Pass-Through Entity)", October 2015;

      76. Revenue Form 41A720-S42, "Schedule KEOZ-T, Tracking Schedule for a KEOZ Project", October 2015;

      77. Revenue Form 41A720-S45, "Schedule KJRA, Tax Credit Computation Schedule (For a KJRA Project of a Corporation)", October 2015;

      78. Revenue Form 41A720-S46, "Schedule KJRA-T, Tracking Schedule for a KJRA Project", October 2015;

      79. Revenue Form 41A720-S47, "Schedule KJRA-SP, Tax Computation Schedule (For a KJRA Project of a Pass-Through Entity)", October 2015;

      80. Revenue Form 41A720-S50, "Schedule IEIA, Tax Credit Computation Schedule (For an IEIA Project of a Corporation)", October 2015;

      81. Revenue Form 41A720-S51, "Schedule IEIA-T, Tracking Schedule for an IEIA Project", October 2015;

      82. Revenue Form 41A720-S52, "Schedule IEIA-SP, Tax Computation Schedule (For an IEIA Project of a Pass-Through Entity)", October 2015;

      83. Revenue Form 41A720-S53, "Schedule KBI, Tax Credit Computation Schedule (For a KBI Project of a Corporation)", October 2015;

      84. Revenue Form 41A720-S54, "Schedule KBI-SP, Tax Computation Schedule (For a KBI Project of a Pass-Through Entity)", October 2015;

      85. Revenue Form 41A720-S55, "Schedule KBI-T, Tracking Schedule for a KBI Project", October 2015;

      86. Revenue Form 41A720-S56, "Schedule FON, Tax Credit Computation Schedule (For a FON project of a corporation)", October 2015;

      87. Revenue Form 41A720-S57, "Schedule FON-SP, Tax Computation Schedule (For a FON project of a Pass-Through Entity)", October 2015;

      88. Revenue Form 41A720-S58, "Schedule FON-T, Tracking Schedule for a FON Project", October 2015;

      89. Revenue Form 41A720-S80, "Form 8874(K), Application for Certification of Qualified Equity Investments Eligible for Kentucky New Markets Development Program Tax Credit", May 2015;

      90. Revenue Form 41A720-S81, "Form 8874(K)-A, Notice of Kentucky New Markets Development Program Tax Credit and Certification", May 2015;

      91. Revenue Form 41A720-S82, "Form 8874(K)-B, Notice of Kentucky New Markets Development Program Tax Credit Recapture", May 2015;

      92. Revenue Form 41A720-S83, "Form 8874(K)-C, Kentucky New Markets Development Program Tax Credit Request for Refund of Performance Fee", May 2015;

      93. Revenue Form 41A725, "Form 725, 2015 Kentucky Single Member LLC Individually Owned Income and LLET Return", 2015;

      94. Revenue Form 41A725CP, "Schedule CP, Form 725, 2015 Kentucky Single Member LLC Individually Owned Composite Return Schedule", 2015;

      95. Revenue Form 41A725(I), "Instructions, 2015 Kentucky Single Member LLC Individually Owned Income and LLET Return", October 2015;

      96. Revenue Form 41A750, "Form 750, 2015 Business Development Corporation Tax Return", September 2015;

      97. Revenue Form 41A765, "Form 765, 2015 Kentucky Partnership Income and LLET Return", 2015;

      98. Revenue Form 41A765(I), "Instructions, 2015 Kentucky Partnership Income and LLET Return", November 2015;

      99. Revenue Form 41A765(K), "Form 765(K), Kentucky Schedule K For Partnerships With Economic Development Project(s)", October 2015;

      100. Revenue Form 41A765(K-1), "Kentucky Schedule K-1 (Form 765), 2015 Partner’s Share of Income, Credits, Deductions, Etc.", 2015;

      101. Revenue Form 41A800, "Corporation and Pass-through Entity Nexus Questionnaire", December 2015;

      102. Revenue Form 41A802, "Corporation and Pass-through Entity Related Party Expense Questionnaire", June 2015; and

      (b) Individual income and withholding taxes - referenced material:

      1. Revenue Form 12A200, "Kentucky Individual Income Tax Installment Agreement Request", November 2015;

      2. Revenue Form 40A100, "Application for Refund of Income Taxes", October 2015;

      3. Revenue Form 40A102, "2015 Application for Extension of Time to File Individual, General Partnership and Fiduciary Income Tax Returns for Kentucky", September 2015;

      4. Revenue Form 40A103, "Application for New Home Tax Credit", June 2010;

      5. Revenue Form 40A200, "Form PTE-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income", October 2015;

      6. Revenue Form 40A201, "Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return", October 2015;

      7. Revenue Form 40A201ES, "Form 740NP-WH-ES, Instructions – 2016 Pass-Through Entity Nonresident Distributive Share Withholding Report and Composite Income Tax Return Voucher", October 2015;

      8. Revenue Form 40A201NP-WH-SL, "Extension of Time to File Kentucky Form 740NP-WH", October 2015;

      9. Revenue Form 40A201-WHP, "Form 740NP-WH-P, Underpayment and Late Payment of Estimated Tax on Form 740NP-WH", October 2015;

      10. Revenue Form 40A727, "Kentucky Income Tax Forms Requisition", October 2015;

      11. Revenue Form 42A003, "Withholding Kentucky Income Tax Instructions for Employers", May 2015;

      12. Revenue Form 42A003(T), "2016 Withholding Tax Tables Computer Formula", November 2015;

      13. Revenue Form 42A740, "Form 740, 2015 Kentucky Individual Income Tax Return, Full-Year Residents Only", 2015;

      14. Revenue Form 42A740-A, "Schedule A, Form 740, 2015 Kentucky Itemized Deductions", 2015;

      15. Revenue Form 42A740-EPAY, "Form 740-EPAY, Kentucky Electronic Payment Request Form", 2015;

      16. Revenue Form 42A740ES, "Form 740-ES, 2016 Individual Income Tax Kentucky Estimated Tax Voucher", September 2015;

      17. Revenue Form 42A740-EZ, "Form 740-EZ, 2015 Kentucky Individual Income Tax Return for Single Persons with No Dependents", 2015;

      18. Revenue Form 42A740(I), "2015 Kentucky Individual Income Tax Instructions for Forms 740 and 740-EZ", October 2015;

      19. Revenue Form 42A740-J, "Schedule J, Kentucky Farm Income Averaging", October 2015;

      20. Revenue Form 42A740-KNOL, "Schedule KNOL, 2015 Kentucky Net Operating Loss Schedule", 2015;

      21. Revenue Form 42A740-M, "Schedule M, 2015 Kentucky Federal Adjusted Gross Income Modifications", 2015;

      22. Revenue Form 42A740-NP, "Form 740-NP, 2015 Kentucky Individual Income Tax Return, Nonresident or Part-Year Resident", 2015;

      23. Revenue Form 42A740-NP-A, "Schedule A, Form 740-NP, 2015 Kentucky Schedule A Itemized Deductions", 2015;

      24. Revenue Form 42A740-NP-ME, "Schedule ME, Form 740-NP, 2015 Moving Expense and Reimbursement", 2015;

      25. Revenue Form 42A740-NP(I), "Instructions for 2015 Kentucky Form 740-NP, Nonresident or Part-Year Resident Income Tax Return", October 2015;

      26. Revenue Form 42A740-NP-R, "Form 740-NP-R, 2015 Kentucky Income Tax Return Nonresident - Reciprocal State", 2015;

      27. Revenue Form 42A740-NP(P), "2015 Kentucky Income Tax Return Nonresident or Part-Year Resident", October 2015;

      28. Revenue Form 42A740(PKT), "2015 Kentucky Individual Income Tax Forms", October 2015;

      29. Revenue Form 42A740-P, "Schedule P, 2015 Kentucky Pension Income Exclusion", 2015;

      30. Revenue Form 42A740-UTC, "Schedule UTC, Unemployment Tax Credit", October 2015;

      31. Revenue Form 42A740-X, "Form 740-X, Amended Kentucky Individual Income Tax Return", November 2015;

      32. Revenue Form 42A740-XP, "Form 740-XP, Amended Kentucky Individual Income Tax Return, 2004 and Prior Years", November 2008;

      33. Revenue Form 42A740-S1, "Form 2210-K, 2015 Underpayment of Estimated Tax by Individuals", 2015;

      34. Revenue Form 42A740-S4, "2016 Instructions for Filing Estimated Tax Vouchers", October 2015;

      35. Revenue Form 42A740-S18, "Form 8582-K, 2015 Kentucky Passive Activity Loss Limitations", 2015;

      36. Revenue Form 42A740-S21, "Form 4972-K, 2015 Kentucky Tax on Lump-Sum Distributions", 2015;

      37. Revenue Form 42A740-S22, "Form 8879-K, 2015 Kentucky Individual Income Tax Declaration for Electronic Filing", 2015;

      38. Revenue Form 42A740-S23, "Form 740-V, 2015 Kentucky Electronic Payment Voucher", September 2015;

      39. Revenue Form 42A740-S24, "Form 8863-K, 2015 Kentucky Education Tuition Tax Credit", 2015;

      40. Revenue Form 42A740-S25, "Form 8948-K, Preparer Explanation For Not Filing Electronically", October 2015;

      41. Revenue Form 42A741, "Form 741, 2015 Kentucky Fiduciary Income Tax Return", 2015;

      42. Revenue Form 42A741-D, "Schedule D, Form 741, 2015 Kentucky Capital Gains and Losses", 2015;

      43. Revenue Form 42A741(I), "Instructions - Form 741, Kentucky Fiduciary Income Tax Return", October 2015;

      44. Revenue Form 42A741(K-1), "Schedule K-1, Form 741, 2015 Kentucky Beneficiary’s Share of Income, Deductions, Credits, etc.", 2015;

      45. Revenue Form 42A765-GP, "Form 765-GP, 2015 Kentucky General Partnership Income Return", 2015;

      46. Revenue Form 42A765-GP(I), "Instructions, 2015 Kentucky General Partnership Income Return", November 2015;

      47. Revenue Form 765-GP(K-1), "Kentucky Schedule K-1, Form 765-GP, 2015 Partner’s Share of Income, Credits, Deductions, etc.", 2015;

      48. Revenue Form 42A765-GP(K), "Form 765-GP(K), Kentucky Schedule K for General Partnerships with Economic Development Project(s)", October 2015;

      49. Revenue Form 42A801, "Form K-1, Kentucky Employer’s Income Tax Withheld Worksheet", November 2014;

      50. Revenue Form 42A801(D), "Form K-1, Amended Employer's Return of Income Tax Withheld", April 2008;

      51. Revenue Form 42A801-E, "Form K-1E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer", November 2014;

      52. "Form W-2, 2015 Wage and Tax Statement", 2015;

      53. Revenue Form 42A803, "Form K-3, Kentucky Employer’s Income Tax Withheld Worksheet", November 2014;

      54. Revenue Form 42A803(D), "Form K-3, Amended Employer's Return of Income Tax Withheld", April 2008;

      55. Revenue Form 42A803-E, "Form K-3E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer", November 2014;

      56. Revenue Form 42A804, "Form K-4, Kentucky Department of Revenue Employee’s Withholding Exemption Certificate", November 2013;

      57. Revenue Form 42A804-A, "Form K-4A, Kentucky Department of Revenue Withholding Exemptions for Excess Itemized Deductions", April 2008;

      58. Revenue Form 42A804-E, "Form K-4E, Special Withholding Exemption Certificate", May 2015;

      59. Revenue Form 42A804-M, "Form K-4M, Nonresident Military Spouse Withholding Tax Exemption Certificate", November 2010;

      60. Revenue Form 42A806, "Transmitter Report for Filing Kentucky W2/K2, 1099 and W2-G Statements", August 2014;

      61. Revenue Form 42A807, "Form K-4FC, Fort Campbell Exemption Certificate", August 2006;

      62. Revenue Form 42A808, "Authorization to Submit Employees Annual Wage and Tax Statements Via Kentucky Department of Revenue Web Site", March 2006;

      63. Revenue Form 42A809, "Certificate of Nonresidence", March 2007;

      64. Revenue Form 42A810, "Nonresident’s Affidavit - Kentucky Individual Income Tax", April 1989;

      65. Revenue Form 42A811, "KREDA Annual Report", December 2007;

      66. Revenue Form 42A812, "KIDA Annual Report", December 2007;

      67. Revenue Form 42A813, "KJDA Annual Report", December 2007;

      68. Revenue Form 42A814, "KIRA Annual Report", December 2007;

      69. Revenue Form 42A815, "Withholding Tax Refund Application", August 2006;

      70. Revenue Form 42A816, "KEOZ Annual Report", December 2007;

      71. Revenue Form 42A817, "KJRA Annual Report", October 2010;

      72. Revenue Form 42A818, "KBI Annual Report", October 2015; and

      73. Revenue Form 42D003, "2015 Kentucky Wage and Tax Statements (W-2/K-2) Order Form", July 2015.

      (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3096; Am. 3346; eff. 6-1-2007; 34 Ky.R. 2024; 2381; eff. 6-6-2008; 35 Ky.R. 1824; 2204; eff. 5-1-2009; 36 Ky.R. 1968; 2021-A; eff. 5-7-2010; 37 Ky.R. 2273; 2556; eff. 6-3-2011; 38 Ky.R. 1349; 1538; eff. 4-6-2012; 38 Ky.R. 1349; 1538; eff. 4-6-2012; 39 Ky.R. 1920; eff. 5-31-2013; 40 Ky.R. 1837; 2271; eff. 5-2-2014; 41 Ky.R. 1841; 2199; eff. 6-5-2015; TAm eff. 2-17-2016; 42 Ky.R. 2237; eff. 4-1-2016.)

Notation

      RELATES TO: KRS 131.041, 131.051, 131.061, 131.081, 131.110, 131.130, 131.155, 131.170, 131.180, 131.190, 131.250, 131.340, 131.500, 131.510(1), (2)(a), 131.540, 141.010, 141.0101, 141.011, 141.016, 141.020, 141.0202, 141.030, 141.040, 141.0401, 141.0405, 141.041, 141.042, 141.044, 141.062, 141.065, 141.066, 141.067, 141.068, 141.069, 141.070, 141.071, 141.120, 141.121, 141.160, 141.170, 141.180, 141.200, 141.205, 141.206, 141.207, 141.208, 141.300, 141.310, 141.325, 141.330, 141.335, 141.347, 141.370, 141.381, 141.382, 141.383, 141.384, 141.385, 141.386, 141.389, 141.390, 141.392, 141.395, 141.400, 141.401, 141.402, 141.403, 141.405, 141.407, 141.412, 141.415, 141.418, 141.420, 141.421, 141.423, 141.424, 141.4242, 141.4244, 141.428, 141.430, 141.433, 141.434, 141.436, 141.437, 141.438, 141.985, 141.990, 154.12-2086, 154.20-050, 154.22-060, 154.23-035, 154.24-110, 154.25-030, 154.26-090, 154.28-090, 154.32-010, 154.34-080, 154.48-025, 155.170, 164.0062

      STATUTORY AUTHORITY: KRS 131.130(3)

      NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue forms used in the administration of income taxes by the Department of Revenue.