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Registering a New Business

Businesses are required to obtain a Federal Employer Identification Number (FEIN), if the business does not already have one.

Sole Proprietorships and Disregarded Entities that do not have employees or do not 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. An FEIN is required to apply for tax accounts using the One Stop Online Business Registration regardless of business structure. 

 

The Kentucky Tax Registration Application allows a new business or a business that has begun a new taxable activity to register for the following tax accounts:

  • Employer's Withholding Tax
  • Sales and Use Tax
  • Transient Room Tax
  • Motor Vehicle Tire Fee
  • Commercial Mobile Radio Service (CMRS) Prepaid Service Charge
  • Consumer's Use Tax
  • Corporation Income Tax
  • Limited Liability Entity Tax
  • Utility Gross Receipts License Tax
  • Telecommunications Tax
  • Coal Severance and Processing Tax
  • Coal Seller/Purchaser Certificate ID Number
  • Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax

New businesses can apply online for the tax accounts listed above as well as with the Kentucky Secretary of State’s Office using the Kentucky Business One Stop Online Business Registration or the taxpayer may download a copy of the paper application (click here).


For general information about starting or operating a business in the Commonwealth, visit the Kentucky One Stop Business Portal Business Start-Up Checklist. Depending on the product or service a business provides, there may be other state taxes that pertain to the business. Most of these require filing a special application/registration. To obtain these paper applications you may download the applications from this Web page (click here) or contact the Department of Revenue, Registration Branch at (502) 564-3306. The Kentucky Tax Registration Application does not register your business with the Kentucky Secretary of State's Office or the Unemployment Insurance Office.  You must contact these offices individually to register with them.


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 a “Corporation & Pass-Through Entity Nexus Questionnaire” to the Department of Revenue for a determination.

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Existing Businesses That Need Additional Accounts

Businesses with existing tax accounts that need to register for additional accounts must use the paper copy of the Kentucky Tax Registration Application. To obtain a paper copy, you may download the form from here or contact the Department of Revenue, Registration Branch at (502) 564-3306.
Fully completed paper applications will be processed, barring seasonal workload increases, in approximately 5 to 10 business days.
Applications with missing or unclear information that require additional research may take longer. Those with extensive amounts of missing information will be returned by mail for further completion.

Reinstate a Cancelled Business Account

Businesses that need to reinstate a cancelled account must use the paper copy of the Kentucky Tax Registration Application. To obtain a paper copy, you may download the form here or contact the Department of Revenue Registration Branch at (502) 564-3306.
Fully completed paper applications will be processed, barring seasonal workload increases, within approximately 5 to 10 business days. Applications with missing or unclear information that require additional research may take longer. Those with extensive amounts of missing information will be returned by mail for further completion.

 

Update or Cancel an Account

The Update or Cancellation of Kentucky Tax Account(s) form is designed to allow a business to update and/or cancel the following tax accounts:

  • Employer's Withholding Tax
  • Sales and Use Tax
  • Transient Room Tax
  • Motor Vehicle Tire Fee
  • Commercial Mobile Radio Service (CMRS) Prepaid Service Charge
  • Consumer's Use Tax
  • Corporation Income Tax
  • Limited Liability Entity Tax
  • Utility Gross Receipts License Tax
  • Telecommunications Tax
  • Coal Severance and Processing Tax
  • Coal Seller/Purchaser Certificate ID Number
  • Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax


Updates of existing account information must be submitted using the “Update or Cancellation of Kentucky Tax Account(s)” form, which you may download here​, or contact the Department of Revenue Data Integrity Branch at (502) 564-2694. Fully completed forms will be processed, barring seasonal workload increases, within approximately 5-10 business days. Forms with missing or unclear information that require additional research, may take longer. Those with extensive amounts of missing information will be returned by mail for further completion.


If your business was previously registered with the Department of Revenue and your accounts have been cancelled, you must complete a new registration application to reinstate your tax accounts. Businesses with existing tax accounts that need to register for additional accounts or businesses with foreign addresses must also apply for accounts using the Kentucky Tax Registration Application.


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


If a business is registered with the Kentucky Secretary of State, the Kentucky Department of Revenue cannot process name changes for a business. To make a name change you must contact the Kentucky Secretary of State. Once the name change has been submitted to the Kentucky Secretary of State and has been processed, the business name will be updated within the Department of Revenue's systems.  Businesses not registered with the Kentucky Secretary of State’s office may apply to the Department of Revenue for a name change.


A business may change its taxing election with the Internal Revenue Service (IRS) and retain the same Kentucky tax account numbers. However, any change to an entity's business structure, Federal Identification Number (FEIN), Kentucky Secretary of State Organization Number, or Commonwealth Business Identifier (CBI) requires that new accounts be applied for with the Department of Revenue using the Kentucky Tax Registration Application.


Examples of conversions requiring a business apply for new accounts are:

  • A Sole Proprietorship converting to a General Partnership and vice versa.
  • A Limited Liability Company (LLC) converting to a Statutory Trust and vice versa.
  • Any ownership type converting to a Limited Liability Company (LLC) and vice versa.

 

 

 

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