Skip to main navigation Skip to main content
Department of Revenue logoKentucky Department of Revenue
  • Individual
    • Additional Information
    • Consumer Use Tax
    • Fiduciary Tax
    • Free Electronic Filing
    • Free Tax Return Preparation
    • Identity Theft Overview
    • Individual Income Tax
    • Inheritance & Estate Tax
    • Military Exemptions
    • Motor Vehicle Usage Tax
    • Tax Credits
    • Voluntary Disclosure
    • Where's My Refund?
  • Business
    • Additional Information
    • Alcohol Taxes
    • Bank Franchise Tax
    • Business Registration
    • Corporation Income and Limited Liability Entity Tax
    • Electric Vehicle Power Excise Tax
    • Employer Payroll Withholding
    • Health Care Provider Tax
    • Insurance Premiums Tax and Surcharge
    • Inventory Tax Credit
    • Motor Fuels Tax
    • Motor Vehicle Rental/Ride Share Excise Tax
    • Motor Vehicle Tire Fee
    • Nonresident Withholding Tax
    • Pari Mutuel
    • Pass-Through Entities
    • Sales & Use Tax
    • Sports Wagering Excise Tax
    • Tax Credits
    • Telecommunications Tax
    • Tobacco and Vapor Products Taxes
    • Transient Room Tax
    • Utility Gross Receipts License Tax
  • Tax Professionals
    • Tax Professionals
    • Guidance
    • Guidance Library
  • Property
    • Property Tax
    • Aircraft
    • Business Personal Property
    • Centrally Assessed Companies
    • Mineral Severance
    • Contact Your Local Officials
    • Delinquent Property Tax
    • Freddie Freeroader Program
    • Motor Vehicles
    • PVA Exam Information
    • Property Tax Exemptions
    • Public Service
    • Residential, Farm & Commercial Property
    • Third Party Purchaser
    • Unmined Coal
    • Natural Resources
    • Watercraft
  • Collections
    • Collections
    • E-file and Payment Options
    • Collection Procedures
    • Contact Collections
    • Failure to File Tax Return
    • Has Your Business Closed?
    • Injunction Process
    • Penalties, Interest and Fees
  • Get Help
    • Get Help
    • Contact Us
    • E-file Payment Options
    • Find a Form
    • Free Electronic Filing
    • Free Tax Return Preparation
    • Identity Confirmation Quiz
    • Protest Procedures
    • Records Requests
    • Report Tax Fraud
    • Research Tax Laws
    • Service Centers
    • Tax Area Contact Information
    • Taxpayer Ombudsman
    • Where's My Refund?
  • News
    • News
    • DOR Tax Calendar
    • Publications
  • Administrative Writings
    • Administrative Writings
    • Final Rulings
    • Manuals and Training Procedures
    • Presentations​
    • Technical Advice Memoranda
    • General Information Letters
    • Private Letter Rulings​
  • MyTaxes
  • Tax Calendar
  • YouTube
  • Twitter
  • Tax AnswersTax Answers Logo
  • Careers

Tax Professionals

  • Click here to visit the Home page
  • Tax Professionals
Main Content

​​​

MazeWithGreenArrow.jpg

Guidance for Tax Professionals

GuidanceTechnical Advice Memorandums, Revenue Procedures, Private Letter Rulings, General Information Letters, and more.Statutes and Regulations

Tax Links

MyTaxes PortalKentucky Power of AttorneyPending RegulationsProtests and AppealsPublicationsResearch Tax LawsTax CalendarVoluntary Disclosure Information

Stay Connected!

Get the latest Revenue Policy and Regulation updates directly in your inbox.

Sign me up!
E-File Payment Options
Request a Ruling
Software Developers
Contact the Practitioner Liaison
Relative Content

Download the Taxpayer Bill of Rights

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

  • Contact
  • Site Map
  • Software Developer
  • Policies
  • Security
  • Disclaimer
  • Accessibility
KY State Seal

© Commonwealth of Kentucky. All rights reserved.

Kentucky.gov