Skip to main navigation Skip to main content

The Corporation Income and Limited Liability Entity Tax is administered by the Division of Corporation Tax.​

Pay Corporation Income Tax

To pay a bill, an estimated payment, an extension payment, or a payment for paper filed or electronically filed Corporation Income Tax and/or Limited Entity Tax (LLET) return: 

     Electronic payment:  Choose to pay directly from your bank account or by credit card. Service provider fees may apply.

To pay an estimated payment or an extension payment for your Corporation Income Tax and/or Limited Liability Entity Tax (LLET):

     Tax Payment Solution (TPS) - Register for EFT payments and pay EFT Debits online.

If filing a paper return with payment, make the check or money order payable to "Kentucky State Treasurer" and mail to 
     Kentucky Department of Revenue
     Frankfort, KY 40620-0021

If filing a paper return showing no tax due or a refund, please mail to
     Kentucky Department of Revenue
     Frankfort, KY 40618-0010

If paying an estimate, extension, or other payment without a paper return, mail check or money order made payable to "Kentucky State Treasurer" to

     Kentucky Department of Revenue       
     Frankfort, KY 40620-0020

All tax payment and e-file options

Corporation Income and Limited Liability Entity Tax

Download the Taxpayer Bill of Rights

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

KY State Seal

© 2021 Commonwealth of Kentucky. All rights reserved.