If you are starting a new business in Kentucky or beginning a new taxable activity, you may need to register with the Department of Revenue by completing Form 10A100, Kentucky Tax Registration Application. If you need to update or correct your account information or request cancellation of an account, you need to complete Form 10A104, Update or Cancellation of Kentucky Tax Account(s).
The Application and Update forms are designed to allow a business to apply for or update the following most common tax accounts:
- Employer's Withholding Tax
- Sales and Use Tax
- Transient Room Tax
- Motor Vehicle Tire Fee
- Consumer's Use Tax
- Corporation Income Tax
- Limited Liability Entity Tax (LLE)
- Utility Gross Receipts License Tax
- Telecommunications Tax
- Coal Severance and Processing Tax
- Coal Seller/Purchaser Certificate ID Number.
New businesses can apply online for the tax accounts listed above and also with the Kentucky Secretary of State’s Office using the Kentucky Business One Stop Online Business Registration.
Businesses with existing tax accounts needing to register for additional accounts or businesses with foreign addresses must currently apply for accounts via paper. Updates of existing account information must also be submitted via paper. To obtain a paper 10A100, Kentucky Tax Registration Application or 10A104, Update or Cancellation of Kentucky Tax Account(s), download the forms from this Web page, contact the Department of Revenue Registration Section at (502) 564-3306, or visit a Taxpayer Service Center.
Fully completed paper Applications and Update forms will be processed, barring seasonal workload increases, within approximately 5 to 10 business days. Applications or Updates with missing or unclear information, requiring additional research, may take longer. Those with extensive amounts of missing information will be returned by mail for further completion.
The Update form allows 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.
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 obtain these paper applications download the applications from this Web page or visit a Taxpayer Service Center.
The paper Form 10A100 Kentucky Tax Registration Application does not register your business with the Kentucky Secretary of State's Office or the Unemployment Insurance Office. Please see Useful Links for more information on these registrations.
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.
Department of Revenue Registration Forms
Other Kentucky Tax Registration Applications
Notice to Out-of-State Companies
Out-of-state corporations, s-corporations, limited partnerships, limited liability partnerships, limited liability limited partnerships, limited liability companies, associations, real estate investment trusts, regulated investment companies, real estate mortgage investment conduits, cooperatives, limited cooperative associations, statutory trusts, series of a statutory trust, series of a limited liability company, series of a partnership, protected cell companies, cells of a protected cell company, or similar entities created with limited liability for the partners, members or shareholders which need to determine if they have nexus within the Commonwealth of Kentucky for Corporation Income and/or Limited Liability Entity taxes can submit Form 41A800 “Corporation & Pass-Through Entity Nexus Questionnaire” to the Department of Revenue for a determination.
For general information about starting or operating a business in the Commonwealth, visit the Kentucky One Stop Business Portal.