Kentucky Llet Return, gov. All corporations, other than S corporations, are required by law to file a Kentucky Corporation Income Tax and LLET Return. Visit the DOR's corporation income and LLET webpage for more details on the corporate Download or print the 2025 Kentucky (Kentucky Pass-Through Entity Income and LLET Return) (2025) and other income tax forms from the Kentucky Department KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED INCOME AND LLET RETURN Navigate the process of obtaining your Kentucky LLET number. Get form info, due dates, reminders & filing history for Kentucky 720: KY Corporation Income Tax and LLET Return Kentucky Entertainment Incentive (KEI) Tax Credit— House Bill 303 made various changes to the KEI tax credit, allocating $25 million for approved continuous production film companies and clarifying A Limited Liability Entity Tax (LLET) applies to both C corporations and Limited Liability Pass-Through Entities (LLPTEs) and is not an alternative to another tax. PART II—LLET COMPUTATION Schedule L, Section E, line 1 (Page 11) Tax credit recapture Total (add lines 1 and 2) Nonrefundable LLET credit from Kentucky Schedule(s) K-1 Nonrefundable tax credits If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED INCOME AND LLET RETURN If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of Download or print the 2025 Kentucky (Kentucky Single Member LLC Individually Owned & LLET Return) (2025) and other income tax forms from the Kentucky Department of Revenue. Download or print the 2025 Kentucky Form PTE (Kentucky Pass-Through Entity Income and LLET Return) for FREE from the Kentucky Department of Revenue. View the Kentucky Single Member LLC LLET Return Form 725-EZ in our collection of PDFs. 206 was also removed. re an LLET continuation sheet are not 6 For taxable period being reported, was the pass-through entity doing business in Kentucky other than through its interest held in a pass-through entity doing business in Kentucky? If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of Download or print the 2025 Kentucky (Kentucky Corporation Income Tax and LLET Return) (2025) and other income tax forms from the Kentucky Department of Revenue. In the return’s upper right-hand corner, search for an eight Download or print the 2025 Kentucky Form 725 Instructions (Single Member LLC Individually Owned Income and LLET Return Instructions) for FREE from the Kentucky Department of Revenue. It must be printed and mailed to the These instructions have been designed for corporations, other than S corporations, which are required by law to file a Kentucky Corporation Income Tax and LLET Return. *1900030270* KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED INCOME AND LLET RETURN Electronic Filing FAQs and Helpful Tips If your return is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please 720 Commonwealth of Kentucky Department of Revenue KENTUCKY CORPORATION INCOME TAX AND LLET RETURN empt from LLET as provided by KRS 141. INCOME TAX AND LLET RETURN · 2024 · 720 · Commonwealth of Kentucky · Department of Revenue · FORM · Kentucky Corporation/ LLET Account Number (Required) Name of Corporation · Number Always ensure the correct Kentucky Corporation/ LLET account number is used on the return being filed. Any corporation electing S corporation treatment in accordance with Sections Are you a small business owner in Kentucky? Here's what you need to know about small business taxes in Kentucky. If the amount of returns and allowances attributable to Kentucky gross receipts and the cost of goods sold attributable to Kentucky gross 765 Commonwealth of Kentucky Department of Revenue KENTUCKY PARTNERSHIP INCOME AND LLET RETURN. Kentucky Selling Farmers Tax Credit—A nonrefundable and nontransferable credit is allowed beginning January 1, 2020 for qualified selling farmers. Corporations doing Download or print the 2025 Kentucky Form PTE Instructions (Kentucky Pass-Through Entity Income and LLET Return - Instructions) for FREE from the Kentucky Department of Revenue. This form is where you’ll detail your gross Kentucky receipts, calculate your tax, and claim any Every single member limited liability company (SMLLC) whose single member is an individual, estate, trust or general partnership, that is doing business in Kentucky must file a single member individually When preparing their LLET Return, taxpayers should pay close attention to the NAICS Code reported on its Kentucky income tax return. 00095 Kentucky Gross Profits . Sign, print, and download this PDF at PrintFriendly. Line 3—Enter the View the Kentucky Single Member LLC Income and LLET Return Instructions in our collection of PDFs. If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of After you form an LLC in Kentucky, you need to register with the Kentucky Department of Revenue. 040. For calendar-year filers, this means April 15. 720 Commonwealth of Kentucky Department of Revenue KENTUCKY CORPORATION INCOME TAX AND LLET RETURN Corporation income tax and LLET returns. Kentucky Unitary Combined Corporation Income Tax and LLET Return and Instructions 2025, Current - 720U Instructions - Instructions Election to File Consolidated Kentucky Corporation Income and If your return is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of Representative," and Kentucky Extension - A six-month extension of time to file a corporation or limited liability pass-through entity income and LLET return may be obtained by either making a specific request to the KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED INCOME AND LLET RETURN Commonwealth of Kentucky Department of Revenue If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of Download or print the 2025 Kentucky (Kentucky Pass-Through Entity Income and LLET Return - Instructions) (2025) and other income tax forms from the Kentucky Department of Revenue. Composite return language in KRS 141. Every non-exempt corporation doing business in Kentucky must file a separate corporation income tax and limited liability entity tax (LLET) return using Form 720 Commonwealth of Kentucky Department of Revenue KENTUCKY CORPORATION INCOME TAX AND LLET RETURN Download or print the 2025 Kentucky Form 725 (Kentucky Single Member LLC Individually Owned & LLET Return) for FREE from the Kentucky Department of Revenue. If your return is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, “Declaration of Representative” and Regulation 103 KAR 15:060 Tax Rate Schedule—The following LLET tax rates are: Kentucky Gross Receipts . In Kentucky, the LLET number is a 10-digit number. To extend a filing date, use Form 720EXT, Extension of Time to File Kentucky Corporation/LLET Return. 6 For taxable period being reported, was the pass-through entity doing business in Kentucky other than through its interest held in a pass-through entity doing business in Kentucky? KENTUCKY PASS-THROUGH 2021 ENTITY INCOME AND LLET RETURN PURPOSE OF THE INSTRUCTIONS ral partnerships , which are required by law to file a Kentuck 6 For taxable period being reported, was the pass-through entity doing business in Kentucky other than through its interest held in a pass-through entity doing business in Kentucky? Schedule LLET-C and Schedule LLET must be submitted with the applicable tax return (Form 720, Form 720S, Form 725, or Form 765). Download or print the 2025 Kentucky Form PTE Instructions (Kentucky Pass-Through Entity Income and LLET Return - Instructions) for FREE from the Kentucky Department of Revenue. This credit must be approved by the Kentucky Corporations doing business in Kentucky are subject to Kentucky corporation income tax under KRS 141. Download or print the 2025 Kentucky Form 720 (Kentucky Corporation Income Tax and LLET Return) for FREE from the Kentucky Department of Revenue. If your return is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please contact our Registration Section at 502-564-3306. Essential steps for state tax compliance and business operation. The Kentucky Department of Revenue issues this number to the entity when it registers to conduct business in the state. ky. 0075 —The following Corporation Income tax rates apply to If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of 6 For taxable period being reported, was the pass-through entity doing business in Kentucky other than through its interest held in a pass-through entity doing business in Kentucky? KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED INCOME AND LLET RETURN All Kentucky LLET returns, regardless of entity type, are due on the 15th day of the fourth month following the close of the tax year. 095/$100 of Kentucky gross receipts or $0. All tax returns and An annual limited liability entity tax (LLET) shall be paid by every corporation and every limited liability pass-through entity doing business in Kentucky on all Kentucky gross receipts or Kentucky gross Kentucky Single Member LLC Individually Owned Income and LLET Return: For 2025, eligible taxpayers may file a Kentucky 725 on the portal at MyTaxes. Example: For the latest tax If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of 2021 PURPOSE OF INSTRUCTIONS red by law to file a Kentucky Corporation Income Tax and LLET Return. 720 Commonwealth of Kentucky Department of Revenue KENTUCKY CORPORATION INCOME TAX AND LLET RETURN Form 725, Kentucky Single Member LLC Individually Owned Income and LLET Return - This form is not included when e-filing the Kentucky individual tax return. If the corporation or limited liability pass-through entity filing the tax return is a partner or member of a limited liability pass-through entity or general 6 For taxable period being reported, was the pass-through entity doing business in Kentucky other than through its interest held in a pass-through entity doing business in Kentucky? In Kentucky, you can make the election, pay the tax, and file the return using Form 740-PTET. The LLET is reported on Form 725, Kentucky’s Pass-Through Entity Tax Return. Any corporation electing S corporation treatment in accordance with §§1361(a) and 1362(a) PART IV—EXPLANATION OF FINAL RETURN AND/OR SHORT–PERIOD RETURN Ceased operations in Kentucky Change of ownership Successor to previous business Change in filing status Line 2—Enter the returns and allowances attributable to Kentucky gross receipts in Column A, and returns and allowances attributable to gross receipts from all sources in Column B. You may also need to pay sales & use tax. There is no minimum threshold for Kentucky's corporate income tax or the limited liability entity tax. The LLET aside, income from partnerships is distributed to the individual partners, who then pay tax on the amount distributed to them on both their federal and state tax returns. 6 For taxable period being reported, was the pass-through entity doing business in Kentucky other than through its interest held in a pass-through entity doing business in Kentucky? Download or print the 2024 Kentucky Form PTE (Kentucky Pass-Through Entity Income and LLET Return) for FREE from the Kentucky Department of Revenue. Check Your Kentucky Tax Return in Step 1 Your LLET number must be entered on any Kentucky tax returns that you have already submitted. 75/$100 of Kentucky gross profits. Download or print the 2025 Kentucky (Single Member LLC Individually Owned Income and LLET Return Instructions) (2025) and other income tax forms from If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of cost of goods sold attributable to Kentucky gross receipts. Download or print the 2025 Kentucky (Kentucky Pass-Through Entity Income and LLET Return - Instructions) (2025) and other income tax forms from the Kentucky Department of Revenue. Download or print the 2025 Kentucky Form 725 Instructions (Single Member LLC Individually Owned Income and LLET Return Instructions) for FREE from the Kentucky Department of Revenue. Place payments on the front of the return so they are clearly visible when the return is If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of If your return is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please contact our Registration Section at 502-564-3306. PURPOSE OF INSTRUCTIONS required by law to file a Kentucky Corporation Income Tax and LLET Return. 0401(6). A minimum tax of $175 applies regardless of the method used. However, corporations paying the LLET Learn Kentucky franchise (LLET) tax rules, who files, rates, forms, due dates, penalties, and how to automate compliance. The LLET may be calculated using the lesser of $0. When preparing their LLET Return, taxpayers should pay close attention to the NAICS Code reported on its Kentucky income tax return. If a company has any amount of sales, property, or payroll in the state of Kentucky, then that company is Kentucky Extension A six-month extension for pass-through entities, including S-corporation (Form PTE or 725) , and a seven-month extension of time to file a Kentucky corporation income tax and/or LLET Electronic Filing FAQs and Helpful Tips If your return is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please INSTRUCTIONS FOR 2023 KENTUCKY BUSINESS RETURN (CORP/LLET) PAYMENT VOUCHER General: years beginning on or after October 1, 2021, corporations and pass-through Visit If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of Form 720V—Form 720V is a payment voucher for e-filed returns, NOT an extension form. Any corporation electing S corporation treatment in accordance with Sections 1361(a) and If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of If the corporation or limited liability pass-through entity filing the tax return is a partner or member of a limited liability pass-through entity or general partnership (organized or formed as a general Consolidated and Unitary Combined Returns— An extension of time for filing a consolidated or unitary combined Kentucky corporation income tax and LLET return by the parent or designated filer If your return or payment is rejected for an invalid Kentucky Corporation/LLET Account Number or Federal Employer Identification Number (FEIN), please complete Form 20A100, "Declaration of When computing the LLET using the gross profits method, Kentucky gross re-ceipts are reduced by the amount of costs of goods sold attributable to Kentucky gross receipts. Download Form 765 Instructions Kentucky Partnership Income And Llet Return - Kentucky In Pdf - The Latest Version Of The Instructions Is Applicable For 2022.

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