A taxpayer that has received final adjustments resulting from an Internal Revenue Service audit must submit copies of the "final determinations of the federal audit" within one hundred eighty (180) days of the conclusion of the federal audit. Remember to use the corresponding Kentucky amended form for the tax year(s) of the federal audit (shown below) and attach the entire Revenue Agent's Report (RAR).
2004 & Prior – Form 720X (41A720-S1)
2005 & 2006 – Form 720-AM (41A720-S2)
2007 & 2008 – Form 720-AM (41A720-S3)
2009 to 2017 – Form 720 (41A720) Check the appropriate box.
The information should be submitted to the following address:
Corporate Governmental Programs Section
PO Box 1074, Station 68
Frankfort, KY 40602-1074
Failure to submit the required amended form(s) to the above post office box will result in delays in processing refunds requested on amended returns.