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Inside This Issue

Filing Extensions Granted for Taxpayers Impacted by Recent Natural Disasters Including Hurricanes Harvey and Irma 
The Kentucky Department of Revenue will honor the recent IRS announcements allowing filing extensions for taxpayers impacted by Hurricane Harvey in Texas, Hurricane Irma  in Florida, and any other natural disaster recognized by the IRS.  Continue reading

Individual and Corporate Tax Form Changes
For the 2017 tax year, all Kentucky tax forms and instructions have been redesigned to make them more user-friendly. The form numbers most familiar to preparers and taxpayers were used in lieu of any internal DOR numbering. Also, the paid preparer signature block was updated to enable preparers to provide information that will facilitate better communication. Further, quick references to filing information, such as addresses, payment instructions, etc., appear below the signature section.  Continue reading

2017 Itemized Deductions Limitation Threshold Adjusted for Inflation
The phase-out threshold on Kentucky itemized deductions has been adjusted for the 2017 tax year.  Continue reading

Local Jurisdictions Consider Utility Franchise Fees
On June 15, 2017, the Kentucky Supreme Court (Kentucky CATV Association, Inc. v. City of Florence, 520 S.W.3d 355 (Ky. 2017)) determined that the portion of Kentucky’s telecom taxes prohibiting municipalities from collecting franchise fees from utilities in exchange for use of their rights-of-way was invalid, as that power was constitutionally granted to local municipalities pursuant to Ky. Const. §§ 163 and 164.  Continue reading

2018 Standard Deduction for Individual Income Tax
The Department of Revenue (DOR) has set the standard deduction for the 2018 tax year.  Continue reading

Sales Tax Remitted by “Travel Intermediaries”
Beginning October 1, 2017, sales tax due on accommodations purchased in Kentucky through online travel companies (OTCs) or “travel intermediaries” (such as Expedia or Priceline) will be collected and paid directly to the Kentucky Department of Revenue by the travel intermediary on the entire room charge (not just the portion of the charge for the room reservation retained by the OTC).  Continue reading

New Form 20A100
The DOR historically has accepted IRS Form 2848 or a power of attorney prepared by a lawyer and, for most cases, will continue that practice. However, the DOR accepts the new KY Form 20A100 “Declaration of Representative” as well. The form will be required for representatives of taxpayers involved with protest proceedings and may be requested by other DOR offices. Like IRS Form 2848, KY Form 20A100 authorizes representation for various tax types and periods.  Continue reading

UK Tax Seminar Information

The goal of this annual seminar is to familiarize participants with new income tax law developments, changes in tax legislation, and case rulings for both the Federal Tax Code and the Kentucky State Tax Code so that practitioners will be aware and cognizant when preparing returns for individuals and small businesses.  Continue reading

October and November Tax Calendars
Keep these calendars handy so you don't miss a due date.  Continue reading

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