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FAQs for Registration and Data Integrity

FAQs

NEW REGISTRATION AND ACCOUNT UPDATE FAQs
 
How do I register for tax accounts?

Businesses may register for the following accounts either online utilizing the Kentucky Business One Stop Portal or by completing the Kentucky Tax Registration Application, Form 10A100:

• Employer’s Withholding Tax
• Sales and Use Tax
• Transient Room Tax
• Motor Vehicle Tire Fee
• Utility Gross Receipts License Tax
• Telecommunications Tax
• Consumer’s Use Tax
• Coal Severance and Processing Tax
• Coal Seller/Purchaser Certificate ID#
• Corporation Income Tax
• Limited Liability Entity Tax.

Can I register for these accounts online?

New businesses can apply online with the Kentucky Department of Revenue, as well as the Kentucky Secretary of State’s Office, using the Kentucky Business One Stop Portal.

If you are an existing business that already has tax account numbers, please use paper Form 10A100 to apply for additional accounts.  The Kentucky Business One Stop Portal will be expanded in the future to accept both applications for additional tax accounts and updates to existing tax account information.

Do I have any other registration requirements with the Department of Revenue?

Depending on the product or service your business provides, there may be other state taxes that apply to your business. Most of these require that you file a special application/registration. To download these paper applications visit the Register a Business page of this website. Also, should you want to register your accounts for electronic funds transfer, visit https://secure.kentucky.gov/dor/payment/web/login.aspx

How long does it take for my tax account(s) to be assigned?

Account numbers are generally assigned within 5 to 10 business days.  However, paper applications with missing or unclear information, require additional research, and may take longer to process.  Those with extensive amounts of missing information will be returned by mail for further completion.

How do I apply for a Federal Identification Number (FIN or FEIN) for my business?

Contact the Internal Revenue Service to apply for a Federal Identification Number (FEIN) online at www.irs.gov or call the IRS at (800) 829-4933. Sole Proprietorships and Disregarded Entities that do not have employees or file certain federal excise tax returns may not be required to hold a FEIN for federal purposes. However, all businesses applying for Kentucky tax accounts are encouraged to obtain an FEIN. An FEIN helps distinguish a business from others with similar names and for certain documents may be an alternative to using a personal social security number.

How do I update the information for my existing tax account(s) or request to cancel an account?

To update information for the tax account types listed in Question 1, use Form 10A104, Update or Cancellation of Kentucky Tax Account(s).

How do I reinstate a previous tax account number?

Complete the Kentucky Tax Registration Application, Form 10A100, to reinstate any of the following tax accounts:

• Employer’s Withholding Tax
• Sales and Use Tax
• Transient Room Tax
• Motor Vehicle Tire Fee
• Utility Gross Receipts License Tax
• Telecommunications Tax
• Consumer’s Use Tax
• Coal Severance and Processing Tax
• Coal Seller/Purchaser Certificate ID#
• Corporation Income Tax
• Limited Liability Entity Tax

Can I reinstate my previous tax account(s) online?

To reinstate business tax account(s) use paper Form 10A100  The Kentucky Business One Stop Portal will be expanded in the future to accept reinstatement of tax account(s) requests.

What account information will the Form 10A104, Update or Cancellation of Kentucky tax Account(s) allow me to update?

Form 10A104 will allow you to:

• Change your business name and/or Doing Business As (DBA) name
• Update an existing business location for your sales and use tax account
• Add a new location to your sales and use tax account,
• Add a new mine location
• Update your business’ accounting period, ownership type, and/or responsible parties
• Update the mailing address and phone numbers for your tax accounts
• Request cancellation of accounts.

(Note: A corporation’s or limited liability pass-through entity’s income tax/LLET return account is canceled with the filing of the “final” return. A corporation or limited liability pass-through entity organized in Kentucky shall not file a final return before it is officially dissolved pursuant to the provisions of KRS Chapter 14A.)  

How do I create and/or dissolve a corporation or limited liability entity?

For assistance contact the Kentucky Secretary of State’s Office at (502) 564-3490 or visit their website at http://sos.ky.gov.

What qualifies my business to have to register with Secretary of State?

Sole Proprietorships, Home Health Care Service Recipients, Estates, Governments, Unincorporated Non-Profits, and Non-statutory Trusts are not required to register with the Kentucky Secretary of State. 

General Partnerships or Joint Ventures who do not operate using an Assumed Name are not required to register with the Kentucky Secretary of State.  All other corporations and limited liability entities that conduct activities within Kentucky should contact the Kentucky Secretary of State’s Office to determine their registration requirements with that agency.  You may contact their office at (502) 564-3490 or visit their website at http://sos.ky.gov.

My company is an out-of-state business.  How do I determine if I have nexus for Corporation Income Tax or Limited Liability Entity Tax in Kentucky?

To determine if an Out of State business has nexus within the Commonwealth of Kentucky for Corporation Income and/or Limited Liability Entity taxes submit Form 41A800,  Corporation & Pass-Through Entity Nexus Questionnaire, to the Department of Revenue for a determination.

How do I contact the Registration Section to ask questions?

Call the Taxpayer Registration Section at 502-564-3306 or e-mail them at DOR.WEBResponseRegistration@ky.gov

 

Last Updated 4/22/2014
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