Kentucky Department of Revenue Individual & Business Taxes Forms
Kentucky Department of Revenue Individual & Business Taxes Forms
revenue.ky.gov
Kentucky Department of Revenue
501 High Street
Frankfort KY 40602
Phone: 502-564-4581
email: KRC.WEBResponseIndividualIncome@ky.gov
Note: These documents are in Adobe Acrobat Reader (.PDF) format. To download a free copy of the Adobe Acrobat Reader
Individual Income Tax
Individual Income Tax is due on all income earned by Kentucky residents and all income earned by nonresidents from Kentucky sources.
Property Tax
Property tax is levied on the fair cash value of all real and personal property unless a specific exemption exists in the Kentucky Constitution or in the case of personal property, has been granted by the General Assembly.
Consumer Use Tax
A 6 percent use tax may be due if you make out-of-state purchases for storage, use or other consumption in Kentucky and did not pay at least 6 percent state sales tax to the seller at the time of purchase.
Inheritance & Estate Tax
Inheritance and Estate Taxes are two separate taxes that are often referred to as death taxes since both are occasioned by the death of a property owner. The amount due from each tax is determined by the value of property transferred, but they are imposed on different aspects of the transfer.
Fiduciary Tax
Fiduciaries must pay income tax on the portion of income from an estate or trust not distributed or distributable to beneficiaries. The tax is calculated using a graduated rate of 2% to 6%.
Motor Vehicle Usage Tax
Motor Vehicle Usage Tax is levied at 6% and shall be paid on every motor vehicle used in Kentucky. The tax is collected by the county clerk or other officer with whom the vehicle is required to be registered. This tax is collected upon the transfer of ownership or when a vehicle is offered for registration for the first time in Kentucky.
Business Information
Register a Business
Register a business by completing the appropriate forms and returning them to the Department of Revenue.
Sales & Use Tax
HB 144 Sales Tax Changes for Packaged Liquors - Effective April 1, 2009
Sales & Use Tax provides links to Electronic Filing and Payment Options, downloadable forms and instructions, important information on your Sales & Use Tax Return that you receive in the mail, access to Sales Tax Facts and the Sales & Use Tax Insert.
Property Tax
Property Tax provides links for businesses to download Administrative, Intangible, Public Service Corporation, and Personal Property Tax forms and instructions. Links to other topics of interest pertaining to Property Tax such as the a Property Valuation Administrator's Directory, the Property Tax News Publication and Property Tax Rates are also available.
Withholding Tax
Withholding Tax provides links to Electronic Filing and Payment Options,Withholding Tax Forms and Tax Tables.
Corporation Income Tax
Corporation Income Tax provides links to download Corporation Income Tax forms and instructions and links to important information on Legislation passed in 2005.
Pass Through Entities Tax
Pass Through Entities Tax provides information on Partnerships, S-Corporations and Limited Liability Companies.
Tobacco Tax
HB 144 Tobacco Tax Modifications – Effective April 1, 2009
Tobacco Taxes provides information on taxing cigarettes, other tobacco products (OTP), cigarette papers and snuff. Links are available to download forms applicable to these taxes. Information on the Master Settlement Agreement Tobacco Directory is also available.
Motor Fuels Tax
Motor Fuels Tax provides links to download Motor Fuels Tax forms.
Motor Vehicle Usage Tax
Motor Vehicle Usage Tax provides links to downloadable Motor Vehicle Usage Tax forms, Motor Vehicle Usage Tax Laws and Regulations and Kentucky Vehicle Licensing Information.
Other Business Taxes
The Department of Revenue is responsible for the administration of the Bank Franchise Tax, the Insurance Premiums Tax and Insurance Premium Surcharge, the Utility Gross Receipts License Tax, the Telecommunications Tax and the Transient Room Tax.
Withholding Tax
Kentucky Law requires employers to withhold income tax for both residents and nonresidents employees (unless exempted by law). Employers must withhold the income tax of the employees receiving "wages" as defined in Section 3401(a) of the Internal Revenue Code.
Copyright © 2009 Commonwealth of Kentucky All rights reserved.
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