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Tax Year 2014 Corporation Income Tax Forms

Forms are being added to this page as they are released by the Forms Committee.  All draft versions are subject to change. Please note the status beside each form.

720 Corporation Forms and Schedules

720 - 2014 Kentucky Corporation Income Tax and LLET Return - Form 41A720 [PDF 109K]  Status:  Status: Under review by Forms Committee

720 - Instructions for 2014 Kentucky Corporation Income Tax and Limited Liability Tax (LLET) Return - Form 41A720(I) [PDF 376K]  Status: Under review by Forms Committee

720SL - Extension of Time to File Kentucky Corporation/LLET Return - Form 41A720SL [PDF 64K]  (Posted on 6/3/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

720-ES - 2014 Kentucky Estimated Tax Voucher - Corporation Income/Limited Liability Entity Tax - Form 41A720ES with instructions [PDF 95K]  Status: Under review by Forms Committee 

851-K - Kentucky Affiliations and Payment Schedule - Form 41A720-S4 [PDF 58K]  (Posted on 4/24/2014) Status: Final review completed by Forms Committe; Ready for Legal review for finalization

2220-K - Underpayment and Late Payment of Estimated Income Tax and LLET - Form 41A720-S6 [PDF 144K]  (Posted on 6/3/2014; Revision posted on 7/2/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

5695-K - Kentucky Energy Efficiency Products Tax Credit - Form 41A720-S7 [PDF 162K]  (Posted on 6/3/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

8879(C)-K - Kentucky Corporation's, Partnership's or LLC's Tax Return Declaration for Electronic Filing - Form 41A720-S8 [PDF 94K]  (Posted on 4/24/2014; Revision posted on 6/3/2014; Revision posted on 7/2/2014) Status: Final review completed by Forms Committe; Ready for Legal review for finalization

8903-K - Kentucky Domestic Production Activities Deduction - Form 41A720-S9 [PDF 78K]  Status: Under review by Forms Committee

8908-K - Kentucky Energy Star Homes and Manufactured Homes Tax Credit - Form 41A720-S11 [PDF 106K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule A - Apportionment and Allocation for corporations and pass-through entities taxable both within and without Kentucky - Schedule 41A720A  [PDF 90K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule A-C - Apportionment and Allocation - Continuation Sheet for Corporations and pass-through entities taxable both within and without Kentucky - Schedule 41A720A-C  [PDF 82K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule A-N - Apportionment Factor Schedule for a Nexus Consolidated Tax Return - Schedule 41A720A-N  [PDF 50K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule BIO - Application and Credit Certificate of Income Tax/LLET Credit Biodiesel - Schedule 41A720BIO [PDF 75K]  (Posted 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule CC - Coal Conversion Tax Credit - Schedule 41A720CC [PDF 81K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule CCI - Application and Credit Certificate of Clean Coal Incentive Tax Credit - Schedule 41A720-CCI  [PDF 85K] (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule CELL - Application and Credit Certificate of Income Tax/LLET Credit Cellulosic Ethanol - Schedule 41A720CELL [PDF 74K] (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule CI - Application for Coal Incentive Tax Credit - Schedule 41A720-CI [PDF 72K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule COGS - Limited Liability Entity Tax Cost of Goods Sold - Form 41A720COGS  [PDF 52K]   (Final version posted on 07/02/2014)  Status: FINAL

Schedule CR Form 720 - Pro Forma Federal Consolidated Return Schedule - Schedule 41A720CR [PDF 100K]  (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule CR-C Form 720 - Pro Forma Federal Consolidated Return Schedule Continuation Sheet - Schedule 41A720CR-C [PDF 96K]   (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule ETH - Application and Credit Certificate of Income Tax/LLET Credit Ethanol - Schedule 41A720ETH [PDF 72K]  (Posted on  4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule FD - Food Donation Tax Credit - Schedule 41A720FD [PDF 113K]  (Posted on 6/3/2014; Final version posted on 6/10/2014)  Status:  FINAL

Schedule HH - Kentucky Housing for Homeless Families Deduction - Schedule 41A720HH [PDF 67K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KCR Form 720 - Kentucky Consolidated Return Schedule - Schedule 41A720KCR [PDF 61K]  Status: Under review by Forms Committee

Schedule KCR-C Form 720 - Kentucky Consolidated Return Schedule - Continuation Sheet - Schedule 41A720KCR-C [PDF 58K]  Status: Under review by Forms Committee

Schedule LLET - Limited Liability Entity Tax - Form 41A720LLET [PDF 134K]  (Posted on 5/30/2014; Revised on 6/3/2014; Revised 7/2/2014; Revision posted on 7/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule LLET-C - Limited Liability Entity Tax - Continuation Sheet - Schedule 41A720LLET-C [PDF 51K]  (Posted on 5/30/2014; Revised on 6/3/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule NOL Form 720 - Net Operating Loss Schedule - Schedule 41A720NOL [PDF 117K]  (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule NOL-CF Form 720 - Kentucky NOL Carryforward Schedule - Form 41A720NOL-CF [PDF 87K]   (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule O-720 - Other Additions and Subtractions to/from Federal Taxable Income - Form 41A720-O [PDF 119K]  (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule QR - Qualified Research Facility Tax Credit - Form 41A720QR [PDF 112K]   (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule RC - Application for Income Tax/LLET Credit for Recycling and/or Composting Equipment or Major Recycling Project - Form 41A720RC [PDF 83K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Instructions for Schedule RC - Form 41A720RC-I [PDF 75K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule RC-C - Schedule RC-Part 1 Continuation - Form 41A720RC-C [PDF 49K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule RC-R - Recycling or Composting Equipment Tax Credit Recapture - Form 41A720RC-R [PDF 71K] (Posted on 4/24/2014; Revision posted on 7/2/2014; Revision posted on 7/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule RPC - Related Party Costs Disclosure Statement - Schedule 41A720RPC [PDF 97K]  (Posted on 4/24/2014; Revision posted on 7/2/2014; Revision posted on 7/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule RR-E - Application and Credit Certificate of Income Tax / LLET Credit Railroad Expansion - Form 41A720RR-E [PDF 787K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule RR-I - Railroad Maintenance and Improvement Tax Credit - Form 41A720RR-I [PDF 111K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule TCS - Tax Credit Summary Schedule - 41A720TCS [PDF 109K]   (Posted on 6/3/2014; Revision posted on 7/2/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule UTC - Unemployment Tax Credit - Form 42A740-UTC [PDF 103K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule VERB - Voluntary Environmental Remediation Tax Credit (Brownfield) - Form 41A720VERB [PDF 110K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Corporation & Pass-Through Entity Nexus Questionnaire - Form 41A800 [PDF 146K]  (Final version posted on 6/13/2014)  Status: FINAL

Corporation and Pass-Through Entity Related Party Expense Questionnaire - Form 41A802 [PDF 114K]  (Posted on 4/24/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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720S Corporate Forms and Schedules

720S - Kentucky S Corporation Income Tax and LLET Return - Form 41A720S [PDF 217K]  (Posted on 06/11/2014; Revision posted on 7/2/2014)Status: Final review completed by Forms Committe; Ready for Legal review for finalization

720S - Instructions - Kentucky S Corporation Income Tax Return - Form 41A720S(I) [PDF 332K]  Status: Under initial review by Forms Committee

720S - Schedule K-1 - Shareholders Share of Income, Credits, Deductions, Etc - Form 41A720S(K-1) [PDF 150K]  (Posted on 06/11/2014) Status: Final review completed by Forms Committe; Ready for Legal review for finalization

720S - Schedule K - Kentucky Schedule K for S Corporations with Economic Development Project(s) - Form 41A720S(K) [PDF 145K] (Posted on 06/11/2014; Revision posted on 7/2/2014; Revision posted on 7/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule O-PTE - Other Additions and Subtractions to/from Federal Ordinary Income - Form 41A720S-O [PDF 106K]  (Posted on 07/01/2014; Revision posted on 7/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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725 Forms and Schedules

725 - Kentucky Single Member LLC Individually Owned LLET Return - Form 41A725 [PDF 95K]  Status: Under initial review by Forms Committee

725 - Instructions - Kentucky Single Member LLC Individually Owned LLET Tax Return - 41A725(I) [PDF 268K]  Status: Under initial review by Forms Committee

Schedule CP Form 725 - Kentucky Single Member LLC Individually Owned Composite Return Schedule - Form 41A725CP [PDF 148K]  (Posted on 5/30/2014; Revised on 6/3/2014; Revision posted on 7/2/2014; Revision posted on 7/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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Form 750 Forms and Schedules

750 - Business Development Corporation Tax Return - Form 41A750 [PDF 131K]  (Posted on 4/24/2014) Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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765 Forms and Schedules

765 - Kentucky Partnership Income and LLET Return - Form 41A765 [PDF 226K]  (Posted on 06/11/2014; Revision posted on 7/2/2014) Status: Final review completed by Forms Committe; Ready for Legal review for finalization

765 - Instructions - Kentucky Partnership Income and LLET Return - Form 41A765(I) [PDF 370K]  Status: Under initial review by Forms Committee

765 - Schedule K - Kentucky Schedule K for Partnerships with Economic Development Project(s) - Form 41A765(K) [PDF 139K]  (Posted on 07/01/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

765 - Schedule K-1 - Partners Share of Income, Credits, Deductions, Etc - Form 41A765(K-1) [PDF 169K]  (Posted on 06/11/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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765-GP Forms and Schedules

765-GP - Kentucky General Partnership Income Return - Form 765-GP [PDF 182K]  (Posted on 06/11/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

765-GP - Instructions - Form 42A765-GP(I) [PDF 348K] Status: Under initial review by Forms Committee

765-GP - Schedule K - Kentucky Schedule K for General Partnerships with Economic Development Project(s) - Form 765-GP(K) [PDF 148K]  (Posted on 5/30/2014; Revised on 6/3/2014)   Status: Final review completed by Forms Committe; Ready for Legal review for finalization

765-GP - Schedule K-1 - Partner's Share of Income, Credits, Deductions, Etc. - Form 765-GP(K-1) [PDF 160K] (Posted on 06/11/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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Economic Development Forms and Schedules

Schedule ENDOW - Notice of ENDOW Kentucky Tax Credit and Certification KRS 141.438 - Form 41A720-S86 [PDF 143K]   (Posted on 6/3/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule FON - Tax Credit Computation Schedule for a FON Project of a Corporation - Schedule 41A720-S56 [PDF 108K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule FON-SP - Tax Computation Schedule for a FON Project of a Pass-Through Entity - Schedule 41A720-S57 [PDF 119K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule FON-T - Tracking Schedule for a FON Project - Schedule 41A720-S58 [PDF 103K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule LLET(K) - Limited Liability Entity Tax for a Limited Liability Pass-through Entity with Economic Development Project(s) - Form 41A720LLET(K) [PDF 87K]   Status: Under initial review by Forms Committee

Schedule LLET(K)-C - Limited Liability Entity Tax - Continuation Sheet - Schedule 41A720LLET(K)-C [PDF 55K]   Status: Under initial review by Forms Committee

Schedule IEIA - Tax Credit Computation Schedule for an IEIA Project of a Corporation - Form 41A720-S50 [PDF 111K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule IEIA-SP – Tax Computation Schedule for a IEIA Project of a Pass-Through Entity - Form 41A720-S52 [PDF 116K]    (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule IEIA-T - Tracking Schedule for an IEIA Project - Form 41A720-S51 [PDF 97K]    (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KBI - Tax Credit Computation Schedule for a KBI Project of a Corporation - Form 41A720-S53 [PDF 112K]    (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KBI-SP - Tax Computation Schedule for a KBI Project of a Pass-Through Entity - Form 41A720-S54 [PDF K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KBI-T - Tracking Schedule for a KBI Project - Form 41A720-S55 [PDF 108K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KEOZ - Tax Credit Computation Schedule for a KEOZ Project of Corporations - Form 41A720-S40 [PDF 113K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KEOZ - Tax Credit Computation Schedule for a KEOZ Project of Corporations - Form 41A720-S40 [PDF 113K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KEOZ-T - Tracking Schedule for a KEOZ Project - Form 41A720-S42 [PDF 74K]    (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KESA - Tax Credit Computation Schedule for a KESA Project of a Corporation - Form 41A720-KESA [PDF 96K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KESA-SP - Tax Credit Computation Schedule for a KESA Project of a Pass-Through Entity – Form 41A720KESA-SP [PDF 97K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KESA-T - Tracking Schedule for a KESA Project – Form 41A720KESA-T [PDF 113K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KIDA - Tax Credit Computation Schedule for a KIDA Project of a Corporation - Form 41A720-S20 [PDF 116K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KIDA-SP - Tax Computation Schedule for a KIDA Project of a Pass-Through Entity - Form 41A720-S22 [PDF 119K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KIDA-T - Tracking Schedule for a KIDA Project - Form 41A720-S21 [PDF 107K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KIRA - Tax Credit Computation Schedule for a KIRA Project of a Corporation - Form 41A720-S24  [PDF 73K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KIRA-SP - Tax Computation Schedule for a KIRA Project of a Pass-Through Entity - Form 41A720-S26 [PDF 116K]    (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KIRA-T - Tracking Schedule for a KIRA Project - Form 41A720-S25 [PDF 108K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KJDA - Tax Credit Computation Schedule for a KJDA Project of a Corporation - Form 41A720-S27 [PDF 117K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KJDA-SP - Tax Computation Schedule for a KJDA Project of a Pass-Through Entity - Form 41A720-S29 [PDF 115K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KJDA-T - Tracking Schedule for a KJDA Project - Form 41A720-S28 [PDF 102K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KJRA - Tax Credit Computation Schedule for a KJRA Project of a Corporation - Form 41A720-S45 [PDF 110K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KJRA-SP – Tax Computation Schedule for a KJRA Project of a Pass-Through Entity – Form 41A720-S47 [PDF 116K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KJRA-T - Tracking Schedule for a KJRA Project - Form 41A720-S46 [PDF 107K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KRA - Tax Credit computation Schedule for a KRA Project of a Corporation - Form 41A720-S35 [PDF 114K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KRA-SP - Tax Computation Schedule for a KRA Project of a Pass-Through Entity - Form 41A720-S36 [PDF 120K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KRA-T - Tracking Schedule for a KRA Project - Form 41A720-S37  [PDF 93K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KREDA - Tax Credit Computation Schedule (For a KREDA Project of a Corporation) - Form 41A720-S16 [PDF 113K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KREDA-SP - Tax Computation Schedule for a KREDA Project of a Pass-Through Entity - Form 41A720-S18 [PDF 116K]  (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

Schedule KREDA-T - Tracking Schedule for a KREDA Project - Form 41A720-S17 [PDF 117K]   (Posted on 5/30/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

8874(K) - Application for Certification of Qualified Equity Investments Eligible for Kentucky New Markets Development Program Tax Credit - Form 41A720-S80 [PDF 189K]   (Posted on 6/3/2014; Final version posted on 6-11-2014)  Status: FINAL

8874(K)-A - Notice of Kentucky New Markets Development Program Tax Credit and Certification - Form 41A720-S81 [PDF 144K]   (Posted on 6/3/2014; Final version posted on 6-11-2014)  Status: FINAL

8874(K)-B - Notice of Kentucky New Markets Development Program Tax Credit Recapture - Form 41A720-S82 [PDF 146K]   (Posted on 6/3/2014; Final version posted on 6-11-2014)  Status: FINAL

Application for Preliminary Authorization of the ENDOW Kentucky Tax Credit KRS 141.438 - Form 41A720-S85[PDF 139K]   (Posted on 6/3/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

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Nonresident Withholding Forms

PTE-WH - Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income- Form 40A200-PTE-WH [PDF 111K]   (Posted on 07/10/2014)  Status: Final review completed by Forms Committe; Ready for Legal review for finalization

740NP-WH - Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income Transmittal Report - Form 40A201 [PDF 91K]   Status: Under initial review by Forms Committee

740NP-WH-ES - Pass-Through Entity Nonresident Distributive Share Withholding Report and Composite Income Tax Return Voucher - Form 40A201ES [PDF 55K]   Status: Under initial review by Forms Committee

740NP-WH-P - Underpayment and Late Payment of Estimated Tax on Form 740NP-WH - 40A201-WHP [PDF 69K]   Status: Under initial review by Forms Committee

740NP-WH-SL - Application for Six-Month Extension of Time to File Form 740NP-WH - Form 40A201NP-WH-SL [PDF 145K]   Status: Under initial review by Forms Committee

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Resources for Corporate Income Tax
   

Contact Information for Corporate Income Tax Forms
 

Primary Contact: Dawn M. Terry, DawnM.Terry@ky.gov

 

Last Updated 7/10/2014
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