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Kentucky Revised Statutes §61.870 through §61.884 discuss the procedures for filing and handling an Open Records Request, which records are open for inspection, and which records are exempt from inspection.  Department of Revenue records which are exempt from release to the general public for inspection under the Kentucky Open Records Act include, but are not limited to, all tax records deemed confidential under KRS §131.190. For example, individual and corporate income tax records are included in this exemption.

 

To request copies of your own or your client's income tax records, please use these links:

Individual Income Tax Returns: please click here​ for instructions.

Corporate Income Tax Returns: KRC.WEBResponseCorporationTax@ky.gov.

Pass-Through Entity (i.e., Partnership, S-Corp, LLC) Tax Returns: DORWEBRESPONSEPASSTHROUGHENTITY@ky.gov.

 

How to Submit an Open Records Request

All Open Records Requests must be submitted in writing.  You may use the DOR Open Records Request Form found on this web page or you may submit a letter identifying the records sought and your preferred method of receiving those records (i.e., email, postal mail, or pick up in person from the Department of Revenue in Frankfort, KY).  Please provide your name, address, and daytime telephone number in the event we need to contact you.  If you have an email address at which you would like to be contacted, please include that email address along with your other contact information.  Click here to access the Open Records Request Form.pdf.

You may submit your request for Department of Revenue records in the following ways:

Email:  orr.revenue@ky.gov

Fax:  (844) 226-0329

Mail:   Open Records Coordinator
            Department of Revenue
            501 High Street, Station 69
            Frankfort, KY  40601

If the records you are seeking are under the custody and control of another agency, please submit your request to that agency.  Failure to do so may delay the time it takes for you to obtain the records that you seek.

Open Records Request Fees

The standard cost of providing paper copies of responsive records is $.10 per page.  The standard cost of providing CDs of responsive records is $10.00 per CD.  If mailing is required, there will also be a charge for the cost of postage.  There is no charge for responsive records transmitted via email, unless computer programming would be required to produce the requested records or the records are being requested for a commercial purpose.  See the Additional Fees section below for further detail.

Payment is expected at the time the records are picked up at the Department of Revenue or prior to mailing.  No hard copies of requested records will be mailed until all payments, including any shipping charges, have been received by the Department of Revenue.

Your check or money order should be made payable to the Kentucky State Treasurer and mailed to the Open Records Coordinator, Department of Revenue, 501 High Street, Station 69, Frankfort, KY 40601.  Do not send payments for anything other than Open Records Request fees to the Open Records Coordinator.

Additional Fees

If an approved request would require computer programming, and programming is possible, there is a cost of $29.00 to $75.00 per hour.  An estimate of the time and cost to perform the programming will be provided to the requestor prior to the start of programming.  Once an authorization for payment is received, programming will be performed to produce a response to the approved request.

In accordance with KRS §61.874, additional fees may apply if the requested records are to be used for commercial purposes; see KRS §61.870(4), §61.874, and §61.8745.  An estimate of the time and cost associated with fulfilling the request will be provided to the requestor prior to the request being fulfilled.  Once an authorization for payment is received, materials will be gathered to produce a response to an approved request.

 

Open Records Request Timelines

Generally, an agency has three business days from the date of receipt to respond to an Open Records Request.  Requests received by the Open Records Coordinator prior to 4:30 P.M. Eastern Time shall be deemed received on that day; all requests received by the Open Records Coordinator at or after 4:30 P.M. Eastern Time shall be deemed received on the following business day.  All information considered to be personal and private in nature will be redacted from all records prior to release.

If the documents requested are not available for release within three business days, a written response will be provided to the requestor indicating the approximate date of availability of the requested documents.

If the requested records are protected from release under the Kentucky Open Records Act, and it is determined that a request will be denied, a written response will be provided to the requestor within three business days following the date the request was received.

 

 

 

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.