2014 CORPORATION / S CORPORATION

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Initial return (If different from federal) Kentucky account number

Principal activity in Kentucky (If different from federal) LLC

Kentucky business code (If different from federal)

General footnote

Taxing authority may discuss return with preparer (1 = Yes, 2 = No) (If different from federal) Other explanation of final return

Qualified investment pass‐through entity

Exempt from limited liability entity tax or income tax (If different from federal)

Exclude Section 108(i) deferral of income adjustments

Final return (1 = Ceased operations in KY, 2 = Change of ownership, 3 = Successor to previous business, 4 = Change in filing status, 5 = Merger, 6 = Other Kentucky Secretary of State Organization Number

Other explanation of short‐period return

Short‐period return (1 = Ceased operations in KY, 2 = Change of ownership, 3 = Successor to previous business, 4 = Change in filing status, 5 = Merger, 6 = Other

KYGenS KY1

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Form 720ES ‐ declaration for next year

3rd payment

2 = Use current year liability adjusted by amount below

8 = Apply amount below

6 = Apply to first and second estimates; refund excess

5 = Use amounts entered below, before overpayment

5 = Apply amount specified below to estimates until exhausted; refund excess

Amount for code #2

7 = Apply 100% of overpayment to next year's estimates; no refund

Amount to round up each estimate Amounts for code #5, or #9:

Application of current year overpayment

Number of estimates desired

9 = Use amounts entered below (If applying overpayment, use only code 7 or 8) 2 = Apply 100% of overpayment to next year's estimate; refund excess

1 = Use 70% of current year liability; if less than $5,000 use zero

1st payment 2nd payment

Amount for code #5 or #8 4 = Apply equally to each estimate; refund excess

1 = Refund 100% of overpayment

3 = Apply to first estimate; refund excess

Limited Liability Entity Tax Income Tax

Limited liability entity tax Income tax

Limited liability entity tax Income tax

3 = Use 70% of current year liability even if less than $5,000

Next year estimates paid: 2nd payment

1st payment 3rd payment

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Related expenses Royalties

Net gain (loss) on capital assets Interest

Rents

Everywhere Kentucky

KYAlloc KY3

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Taxes based on net and gross income

Deductions attributable to nontaxable income

Federal

Charitable contributions (Subject to 10% limitation) (Enter contribution carryovers on Screen Screen NOL)

Kentucky

Interest income (state and local obligations)

Related party expenses

Gross receipts (Force)

Returns and allowances (Force)

Housing for homeless deduction (Not subject to 10% limitation)

Other subtractions (Include transition deduction) Safe harbor lease adjustments

Depletion adjustment

Safe harbor lease adjustments

Other additions (Include transition addition) Dividend paid deduction (REIT)

Limited liability pass‐through entities and general partnerships Terminal Railroad Corporation additions

50% of gross royalty income derived from any disposal of coal Terminal Railroad Corporation deduction

Qualified construction allowance for short‐term lease(s) Amounts received from Tobacco Master Settlement Agreement Amounts received from funds of the Commodity Credit Corporation Amounts received as a result of a tobacco quota buydown program State Phase II payments received by a producer or tobacco

Qualified construction allowances for short‐term lease(s)

Exempt corporation adjustment Passive activity loss (If different from federal)

Additions to federal taxable income from Kentucky Schedule(s) K‐1

Subtractions from federal taxable income from Kentucky Schedule(s) K‐1 Internal revenue code amendments made after December 31, 2013 Internal revenue code amendments made after December 31, 2013

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1999 2000 2001 2002 2011 2012 2013

Net operating loss footnote

Excess 2003 2004 2005 2006 2010 2009 Prior Year 2007 2008 2009 2010 Contributions Utilization

Use these fields to calculate the consolidated NOL (Applies to consolidated clients only. Do not use for mandatory nexus filers)

2013 2012 2011 Preceding (Loss) Prior Year Tax Year End (Income Offset) Income Preceding Tax Year NOL Utilized 1997 1998 KYNOL KY5

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Other income (loss)

Value of interest donated to homeless families (Schedule HH) Other portfolio income

Section 59(e)(2) expenditure type (Force) Section 59(e)(2) expenditures (Force) Nondeductible expenses

Charitable contributions

Deductions related to portfolio income (loss) Other deductions

Interest expense on investment debts

Investment expenses included in portfolio deductions Interest income

Noncash charitable contributions

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Description Amount Loc

KYKSep KY7

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Gross rents

Other

Meals and entertainment (100% subject to 50% limit) Auto and travel

Legal and professional

Utilities

Wages and salaries Other

Unit

Taxes

Type of activity (1 = Rental real estate, 2 = Other rental, 3 = Royalty)

Insurance

Property kind and location

Commissions

Meals (100% subject to Department of Transportation 80% limit) Interest

Cleaning and maintenance Gross royalties

Repairs

Sale of property

Advertising Foreign country City, state, zip code Address

8 = Other (describe) 7 = Self-rental 6 = Royalties

5 = Land 4 = Commercial

3 = Vacation or short-term rental 2 = Multi-family residence

1 = Single family residence

Number of personal use days

Number of days rented at fair rental value Other (specify)

Type of property

Personal use percentage if personal use test met (Force) (xxx.xxxx) (Expenses Only)

Lease inclusion amount

Section 280F(b)(2) Section 179

Recomputed depreciation

Deduction allowable in prior years Other income from recapture:

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Crop insurance proceeds received in 2014 Cooperative distributions

Crop insurance proceeds deferred from 2013

Election to defer crop insurance proceeds to 2015 CCC loans forfeited

Agricultural program payments CCC loans reported under election

Other income (Include gas or fuel tax credit or refund)

Income from production of livestock, produce, grains, and other crops Description

Unit

Address

City, state, zip code Foreign country

2014 net gain (loss) on sale of farming business property Qualifies as farming business for the excess loss calculation

Taxable Total

Taxable Total

Taxable Total

Total Taxable

Section 280F(b)(2) Section 179

Recomputed depreciation

Deduction allowable in prior years Other income from recapture:

KY4835 KY9

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Dividend distributions from accumulated earnings and profits

Investment expenses

Calculate Kentucky 1377(a)(2) election Date of shareholder termination

Other portfolio income (loss) Net gain (loss) under Section 1231 Other income (loss)

Charitable contributions Section 179 expense deduction

Deductions related to portfolio income (loss) Other deductions

Interest expense on investment debts Dividends

Royalties

Net short‐term capital gain (loss) Net long‐term capital gain (loss)

Ordinary income (loss) from trade or business Net income (loss) from rental real estate Net income (loss) from other rental activities Interest

Skills training investment tax credit Certified rehabilitation tax credit Kentucky unemployment tax credit

Recycling and composting equipment tax credit Kentucky investment fund tax credit

Coal Incentive tax credit

Qualified research facility tax credit GED incentive tax credit

Voluntary environmental remediation tax credit Biodiesel tax credit

Environmental stewardship tax credit Clean coal incentive tax credit

Ethanol tax credit

Cellulosic ethanol tax credit

Small business investment tax credit

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Amount Paid

1st payment

Name of president of corporation (If different from president name entered in Screen Other) Extended due date (For filing instructions, penalties and interest calculations)

2nd payment

Paid with extension (For page 1 of the return) Prior year overpayment

Date Paid

3rd payment Total, or

Treat calculated amounts as paid

Calculated Amount

Specific payments if unequal or not timely:

Balance due on extension (Force): 4th payment

Limited liability entity tax Income tax

4th payment

Specific payments if unequal or not timely: Total, or

3rd payment

Date Paid

2nd payment 1st payment

Amount Paid

Nonresident withholding (C Corp)

Calculated Amount

Treat calculated amounts as paid

Calculate extension payment Prior year overpayment

2 = Use federal Form 7004

1 = Use 100% of current year liability

Paid with extension (For page 1 of the return)

KYPmt KY11

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Explanation of changes

Transfer original information Federal revenue agent's adjustment

Tax paid with (or after) original return Overpayment on original return

Interest

Overpayment to be applied Penalty

Limited Liability Entity Tax Income Tax

Limited Liability Entity Tax Income Tax

Income tax overpayment applied to LLET LLET overpayment applied to income tax

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Prior year income tax

Underpayment of estimated tax

Date return filed (If different from original due date of return)

Failure to pay Failure to file Late interest

Suppress penalties on return: Prior year limited liability entity tax

KYPen KY14

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Unemployment insurance

Related members to whom related party costs are made City, state, zip code

Disregarded entities included in this return

Officer information

Changes have not yet been reported to Kentucky and an amended return will be filed

Corporation doing business in Kentucky which owns 80% or more of this corporation (C Corp) Corporation did business in Kentucky outside of interest in the pass‐through entity (1 = Yes, 2 = No)

Years under audit if currently audited by IRS

Did the corporation file a tangible tax return for January 1 of the subsequent year? (1 = Yes, 2 = No) Corporations doing business in Kentucky which are 80% or more owned by this corporation (C Corp)

Officer information has changed from the last return filed Federal identification number

Completely new business or successor (C = Completely new business, S = Successor)

Address

Consumer use tax

Coal severance or processing Sales and use tax

Kentucky account numbers: Name

Address

If applicable, previous business information:

Name

Other successor business type

Date qualified to do business in Kentucky (Foreign corporations only) (If different from date of incorporation) Employer withholding

Corporation's books are in care of:

Pass‐through entities doing business in Kentucky of which this corporation is a member Type of successor business (C = Corporation, P = Partnership, S = Sole Proprietor, O = Other)

Does the corporation file as or include a limited cooperative association?( 1 = Yes, 2 = No) Pro forma federal tax return is attached to this return (C Corp)

Corporation organized as a statutory trust or a series statutory trust (1 = Yes,  2 = No) Corporation filing this tax return as a series within a statutory trust

Limited cooperative associations included in nexus consolidated return (C Corp)

Corporations that filed a Kentucky personal property tax return City, state, zip code

Foreign country

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2009

2008 2007 2006

Enter an X to indicate a separate return limitation year.  The program uses this information to calculate net operating loss carryover amounts for consolidated returns.

Preceding Tax Year

2012 2013 2011 2010

Member's cumulative contribution to consolidated taxable income (Force) Member's cumulative contribution to consolidated capital gain (Force)

2005 2004

1998 1997

1999 2000 2001

Preceding Tax Year

2002 2003

Tax Year

Preceding Preceding

Tax Year

KYSRLY KY18

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Unemployment tax credit

Environmental stewardship tax credit GED incentive tax credit

Recycle and composting tax credit

Clean coal incentive tax credit Coal conversion tax credit

Kentucky investment fund tax credit Coal incentive tax credit

Voluntary environmental remediation tax credit Biodiesel tax credit

Certified rehabilitation tax credit (nonrefundable)

Recycling and composting equipment tax credit recapture Qualified research facility tax credit

Economic development tax credit summary (S Corp)

Nonrefundable LLET credit from Kentucky Schedule K‐1

Income Credit Credit

LLET

Ethanol tax credit

Cellulosic ethanol tax credit

ENERGY STAR home or manufactured home tax credit Energy efficiency products tax credit

Railroad maintenance and improvement tax credit Railroad expansion tax credit

Form 5695‐K, Line 51 Form 5695‐K, Line 36 Energy efficiency products:

Form 5695‐K, Line 12 Form 5695‐K, Line 18 Form 5695‐K, Line 36 Form 5695‐K, Line 51 Form 5695‐K, Line 57 Form 5695‐K, Line 63 Form 5695‐K, Line 6

Economic development tax credit summary (C Corp)

Refundable film industry tax credit

Certified rehabilitation tax credit (refundable)

LLET Income

Endow Kentucky tax credit

New markets development program tax credit Farming operation networking tax credit

Food donation tax credit

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Kentucky account number

Include member on Form 851‐K (1 = Yes, 2 = No) Address

City, state, zip code Name of corporation

Prior year NOL carryforward adjustment (Schedule NOL-CF) Federal identification number

Owned by corporation number Percent of value (If not 100%) (xxx.xx)

Percent of voting power (If not 100%) (xxx.xx)

KYAffil KY20

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Storage and warehousing Feed

Supplies

Fertilizer and lime

Taxes

Freight and trucking

Utilities

Gasoline, fuel and oil

Veterinary, breeding, and medicine

Meals (100% Subject to Department of Transportation 80% limit) Preproductive period expenses

Insurance (other than health)

Other expenses

Interest ‐ financial institutions Interest ‐ other

Meals, entertainment (100% Subject to 50% limit) Labor hired (Enter gross wages before employment credits)

Description

Unit

Repairs and maintenance Seeds and plants

Employee benefits other than pension and profit‐sharing Conservation expenses

Rent or lease ‐ other (land, animals, etc) Custom hire (machine work)

Car and truck expenses Chemicals

Rent or lease ‐ vehicles, machinery, and equipment Pension and profit sharing

Previously disallowed conservation expenses

Inclusion amount

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Force

Federal long‐term gain (loss) (C Corp) Kentucky long‐term gain (loss)

Section 1231 gain (loss) from a pass‐through entity Gain, if any, from Form 4684, line 39

Federal ordinary gain (loss) Kentucky ordinary gain (loss)

Calculated Amount

Net gain (loss) from Form 4684, line 38a (C Corp)

Ordinary gain (loss) from like‐kind exchanges from Form 8824

Section 179 carryover from prior year Business income limitation (Force)

Section 1231 gain (loss) from like‐kind exchanges from Form 8824 Net gain (loss) from Form 4684, line 31

Federal short‐term gain (loss) (C Corp) Kentucky short‐term gain (loss)

Gains or Losses from Disposition of Assets:

KYDepr KY23

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General footnote

Force

Gain (loss) reported separately from Schedule K, Section II, line 7 Final return (If different from federal)

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Alternative minimum tax gain (loss) adjustment

Fair market value at S corporation election date (S Corp) Adjusted basis at S corporation election date (S Corp)

Additional depreciation after 1975 Applicable percentage (If not 100%) (xxx.xx) Additional depreciation after 1969 Section 291 amount

Soil, water and land clearing expenses Cost or other basis

Commissions and other expenses of sale Depreciation allowed or allowable

Explanation if no tax avoidance purpose Selling price of property sold by related party

28(a) 1255 29(a) 1250 26(a) 26(b)

Gross proceeds reported on Form 1099‐S or 1099‐B (Form 4797, line 1)

Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 4684, Section B)

Form Unit

Description

Applicable percentage (If not 100%) (xxx.xx) Intangible drilling and development costs

Applicable payments excluded from income under Section 126 Date acquired

Date sold

Gross sales price or insurance proceeds received Treatment (A code should be manually entered for all assets not in the asset module) Section 1250 property

Disposition of activity (S Corp) (Blank = Portfolio, 1 = Business, 2 = Passive)

Sale to related party

Casualty or theft gain postponed

26(d) 26(f) 1252 27(a) 27(b) 1254

Mortgage and other debts the buyer assumed Total current year payments received

Related party Address

City, state, zip code

Taxpayer identifying number

Was the property sold a marketable security? (1 = Yes, 2 = No) Date of second sale

Special condition if applicable (1 = Sale or exchange, 2 = Involuntary conversion, 3 = Death of seller, 4 = No tax avoidance) State does not conform to Section 179 QRP treatment

KYSale KY25

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Income recapture from Form 4797

Alternative minimum tax gain (loss) adjustment

Prior year gross profit percentage (Force) (xxx.xxxx)

Total ordinary income to recapture (Section 1252, 1254, 1255 property only) Ordinary income previously recaptured

Beginning of year, remaining gross profit (Used for passive loss and AMT adjustments) Net unrealized built‐in gains (S Corp)

Related party name Address

Form Unit

Date sold

Gross sales price or insurance proceeds received Mortgage and other debts the buyer assumed Cost or other basis

Depreciation allowed or allowable Commissions and other expenses of sale

Selling price of property sold by related party Total current year payments received

Prior year payments received

Balance of unrecaptured Section 1250 gain to be taxed (S Corp)

City, state, zip code

Taxpayer identifying number

Was the property sold a marketable security? (1 = Yes, 2 = No) Date of second sale if more than 2 years after the first sale

Special condition if applicable (1 = Sale or exchange, 2 = Involuntary conversion, 3 = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose

Description

Treatment

Section 1250 property (S Corp)

Disposition of activity (S Corp) (Blank = Portfolio, 1 = Business, 2 = Passive)

Date acquired

Prior year installment from like‐kind exchange (Section 453(f)(6))

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Contact information:

Name (If different from federal officer name) Consolidated federal return filed Name of new owner

Date of ownership change

Payments were made in sum of $600 or more to an individual for services in Jefferson county Changes proposed to income for any prior year made over past year by federal authorities Principal officer's name (If different from federal)

Address

Social security number Date operations ceased No activity

Principal business activity (If different from federal)

Tax year(s) adjusted by Federal authorities during past year

City, state, zip code

Address

City, state, zip code

Licensee social security number

Phone (If different from client phone number) General footnote

Louisville account number

Change in name or address (1 = Yes, 2 = No) (If different from federal) Final return (If different from federal)

KYLVGen KY29

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Number of estimates desired Amount to round up each estimate

3 = Apply to first estimate; refund excess 4 = Apply equally to each estimate; refund excess

5 = Apply amount specified below to estimates until exhausted; refund excess 6 = Apply to first and second estimates; refund excess

Prior license fee liability: 1st preceding year (Force) 2nd preceding year 3rd preceding year

Substitute firm and preparer information as contact information 8 = Apply amount below

9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) Amount for code #5 or #8

Form OL‐3(D) ‐ declaration for next year

Amount for code #2

Amounts for code #5, #9 or next year estimates paid:

1 = Refund 100% of overpayment

2 = Apply 100% of overpayment to next year's estimate; refund excess

7 = Apply 100% of overpayment to next year's estimates; no refund

1 = Use current year liability, if less than $5,000 use zero 2 = Use current year liability adjusted by amount below 3 = Use current year liability even if less than $5,000

4 = Print coupons with amount fields blank 5 = Use amounts entered below, before overpayment Application of current year overpayment

1st payment 2nd payment 3rd payment 4th payment

Estimated vouchers(s) to mark for change of address

Amounts for Code #5 or #9

Next Year Estimates Paid

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Tax Year Recaptures (Net Capital Loss)

Loss

Prior Year

Net Capital Gain (Gain Offset)

1231 Preceding

Use these fields to calculate the consolidated capital loss deduction (C Corp) (Applies to consolidated clients only)

2013 2009 2011 2012 2010 2013 2012

Prior Year Preceding

Or Loss Utilized Tax Year

2011 2010 2009

KYCO KY31

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Prior year tax

Initial return (If different from federal) Suppress penalties on return:

Underpayment of estimated tax Late interest

Date return filed (If different from original due date)

Failure to file Failure to pay

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City, state, zip code EIN

Prior year overpayment

Calculate extension Total, or

Treat calculated amounts as paid

Extended due date (For filing instructions, penalties and interest calculations)

Calculated Amount

1 = Change in tax year 2 = Final return 3 = Corporate merger 5th payment

Tax year will now end on (If different from current year end plus one year) Paid with extension (For page one only)

Date of occurrence

Amount Paid

4 = Corporate acquisition 5 = Other

Name Address

Date Paid

Company with whom merged or acquired: 2nd payment

3rd payment 4th payment

Other reason

Specific payments if unequal or not timely:

Balance due on extension (Force) Reason short year return extended

1st payment

3 = Use federal Form 7004 2 = Use 90% of current year liability

1 = Use 100% of current year liability

KYLVPmt KY33

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Underpayment of estimated tax

Date return filed (If different from original due date of return)

Failure to pay Failure to file Late interest

Suppress penalties on return:

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S corporation's Kentucky sales S corporation's total sales

S corporation's Kentucky property S corporation's total property S corporation's Kentucky payroll S corporation's total payroll

S corporation's Kentucky gross profits S corporation's total gross profits

Limited liability entity tax nonrefundable credit Other tax‐exempt income

Tax‐exempt interest income Total Section 59(e) expenditures

Nondeductible expenses Form 5695‐K, Line 6

Form 5695‐K, Line 63 Form 5695‐K, Line 57 Form 5695‐K, Line 51 Form 5695‐K, Line 36 Form 5695‐K, Line 18 Form 5695‐K, Line 12

Form 5695‐K, Line 36 Form 5695‐K, Line 51

New markets development program tax credit Endow Kentucky tax credit

Railroad maintenance and improvement tax credit

Food donation tax credit

KY1377‐2 KY36

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Kentucky other deductions not directly allocable to DPGR or another class of income Kentucky total deductions directly allocable to DPGR

Kentucky cost of goods sold allocable to DPGR Kentucky domestic production gross receipts (DPGR)

Kentucky gross receipts from all sources Kentucky cost of goods sold from all sources

Kentucky total deductions directly allocable to a non‐DPGR class of income Kentucky qualified production activity income calculated by S Corporation:

Kentucky allocable cost of goods sold and deductions (Only if QPAI computed by S Corporation) Kentucky qualified production activity income calculated by shareholder:

Kentucky allocable Form W‐2 wages (Mandatory)

Kentucky domestic production act deduction from cooperatives (Form 1099‐PATR)

If different from federal amounts

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Nature of business (If different from federal principal business activity) Current year minimum fee

Date business started in Fayette County (If different from date of incorporation) Date organization was discontinued

General footnote

Method of discontinuation (1 = Dissolution, 2 = Sale, 3 = Merger) Name of successor entity

Federal authorities have changed net income reported for any prior year(s) No activity

Lexington ‐ Fayette account number

Address

City, state, zip code

Net Profits Returns amended for changes by federal authorities for these years

Schedule of changes by federal authorities for which amended Net Profits returns not filed Affiliate of a consolidated federal return

Initial return (If different from federal)

Change in name or address (1 = Yes, 2 = No) (If different from federal)

FEIN of parent

Employees in Fayette County

KYLXGen KY38

(32)

Form 228ENP ‐ declaration for next year

Amount for code #2

Amounts for code #5, #9 or next year estimates paid:

4th payment

Number of estimates desired Amount to round up each estimate Application of current year overpayment

9 = Use amounts entered below (If applying overpayment, use only code 7 or 8)

1 = Refund 100% of overpayment

7 = Apply 100% of overpayment to next year's estimates; no refund Application of current year overpayment

1st payment 2nd payment 3rd payment

2 = Use current year liability adjusted by amount below 3 = Use current year liability even if less than $5,000

4 = Print coupons with amount fields blank 5 = Use amounts entered below, before overpayment 1 = Use current year liability, if less than $5,000 use zero

3 = Apply to first estimate; refund excess

1 = Refund 100% of overpayment

4 = Apply equally to each estimate; refund excess Amount for code #5 or #8

2 = Apply 100% of overpayment to next year's estimate; refund excess

7 = Apply 100% of overpayment to next year's estimates; no refund 5 = Apply amount specified below to estimates until exhausted; refund excess 6 = Apply to first and second estimates; refund excess

8 = Apply amount below

Amounts for Code #5 or #9

Next Year Estimates Paid

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Late interest Failure to pay

Late interest Failure to file

Date return filed (If different from original due date) Prior year tax

Initial return (If different from federal) Suppress penalties on return:

Date return filed (If different from original due date) Suppress penalties on return:

Failure to file

KYLXPen KY40

(34)

Prior year overpayment Total, or

Treat calculated amounts as paid

Specific payments if unequal or not timely: 1st payment

2nd payment 3rd payment 4th payment 5th payment

Calculate extension

Extended due date (For filing instructions, penalties and interest calculations) Balance due on extension (Force)

Extended due date (For filing instructions, penalties and interest calculations) Balance due on extension (Force)

Date Paid Amount Paid Calculated Amount

Additional payments (Not entered elsewhere) Paid with extension (For page one only)

Prior year overpayment Paid with extension

Calculate extension

1 = Use Form 228

2 = Use federal Form 7004

1 = Use Form 228‐S

2 = Use federal Form 7004

Reason short year return extended

Other reason

Company with whom merged or acquired: Address

Name

5 = Other

4 = Corporate acquisition

Date of occurrence

Tax year will now end on (If different from current year end plus one year) 3 = Corporate merger

2 = Final return 1 = Change in tax year

EIN

City, state, zip code Pre‐paid annual license fee

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Exempt from limited liability entity tax or income tax(If different from federal)

Taxing authority may discuss return with preparer (1 = Yes, 2 = No) (If different from federal) General footnote

Kentucky business code (If different from federal) Principal activity in Kentucky (If different from federal) Kentucky account number

Initial return (If different from federal)

Name of common parent (If different from federal) Common parent Kentucky account number

Exclude Section 108(i) deferral of income adjustments Kentucky Secretary of State Organization Number

Final return (1 = Ceased operations in KY, 2 = Change of ownership, 3 = Successor to previous business, 4 = Change in filing status, 5 = Merger, 6 = Other) Other explanation of final return

Other explanation of short‐period return

Short‐period return (1 = Ceased operations in KY, 2 = Change of ownership, 3 = Successor to previous business, 4 = Change in filing status, 5 = Merger, 6 = Other)

KYGenC KY43

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State and local license fees and taxes based on income

Other adjustments

Lexington apportionment factor (Income and license) (If not 100%) (xxx.xxxx)

Additional payments Prior year's credit Lexington net profits tax

Penalty and interest Estimated payments

Credit to next year's tax Extension payment

Amount refunded

Subtractions from 1120S, Schedule K (S Corp)

Enter amounts from prior year Form 228

Federal taxable income

Additions from 1120S, Schedule K (S Corp)

Alcoholic beverage sales deduction Net operating loss deduction

Non‐taxable income

Next year minimum license fee Prior year minimum license fee paid

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Enter amounts from prior year Form 228‐S

Items not subject to license tax

Lexington apportionment factor (Income and license) (If not 100%) (xxx.xxxx)

Prior year's credit Penalty and interest Federal taxable income

Additions from 1120S, Schedule K (S Corp)

State and local license fees and taxes based on income

Lexington schools license tax

Credit to next year's tax Extension payment

Amount refunded

Subtractions from 1120S, Schedule K (S Corp) Net operating loss deduction

Expenses associated with income not subject to license tax

KYLXS2Yr KY45

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State Phase II payments received by a producer or tobacco

Amounts received as a result of a tobacco quota buydown program Amounts received from funds of the Commodity Credit Corporation Amount received from Tobacco Master Settlement Agreement

Member of combined group reason code

Limited liability pass‐through entities and general partnerships Other additions (Include transition addition)

Depletion adjustment

Other subtractions (Include transition deduction)

Returns and allowances (Force) Gross receipts (Force)

Related party expenses

Kentucky Federal

Taxes based on net and gross income

1 = Total gross receipts or profits are equal to or less than $3,000,000 2 = Total gross receipts or profits are between $3,000,000 and $6,000,000 3 = Total gross receipts or profits are greater than $6,000,000

Additions to federal taxable income from Kentucky Schedule(s) K‐1

Subtractions to federal taxable income from Kentucky Schedule(s) K‐1 Internal revenue code amendments made after December 31, 2013

Internal revenue code amendments made after December 31, 2013

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Non‐taxable income and other items not subject to license tax

Amount

Section 179 included in gain (loss)

Gain (loss) reported separately from federal Schedule K, line 17d

Force

Taxes based on income

Other adjustments and expenses

Other allowable subtractions from Schedule K (S Corp) Kentucky alcoholic beverage sales deduction

Calculated

KYLXAdj KY47

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Force Amount

Kentucky alcoholic beverage sales deduction Subtractions from Federal Schedule K (S Corp)

Section 179 included in gain (loss)

Gain (loss) reported separately from federal Schedule K, line 17d Taxes based on income

Nontaxable income Other adjustments

Calculated

(41)

Section 280F(b)(2) depreciation allowable in prior years Section 179 recomputed depreciation

Section 179 expense deduction allowable in prior years

Part IV

Section 280F(b)(2) recomputed depreciation

KYAsst KY49

(42)

Force

Gain (loss) reported separately from Schedule K, Section II, line 7 General footnote

Final return (If different from federal)

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Calculated Amount

Treat calculated amounts as paid

5th payment 4th payment

Specific payments if unequal or not timely: Total, or

3rd payment

Date Paid

Prior year overpayment

Paid with extension: 2nd payment 1st payment

Amount Paid

1 = Use 100% of current year liability

2 = Use federal Form 7004

Calculate extension payment

Balance due on extension (Force) (For filing instructions, penalties and interest calculations) Extended due date

KYWHPmt KY51

(44)

Form Unit

Gross sales price or insurance proceeds received Cost or other basis

Commissions and other expenses of sale

Explanation if no tax avoidance purpose Selling price of property sold by related party Income recapture from Form 4797 (C Corp)

Beginning of year, remaining gross profit (C Corp) (Used for passive loss and AMT adjustment)

Related party Address

City, state, zip code

Taxpayer identifying number

Depreciation allowed or allowable excluding Section 179 Section 179 expense deduction passed through

Section 179 carryover (C Corp) Description

Treatment (A code should be manually entered for all assets)

Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 4684, Section B, line 33)

Mortgage and other debts the buyer assumed Total current year payments received

Prior year payments received

Alternative minimum tax gain (loss) adjustment

Sale is a prior year installment sale

Prior year gross profit percentage (C Corp/Force) (xxx.xxxx)

Was the property sold a marketable security? (1 = Yes, 2 = No) Date of second sale

Special condition if applicable (1 = Sale or exchange, 2 = Involuntary conversion, 3 = Death of seller, 4 = No tax avoidance) Date acquired

Date sold

Prior year installment from like‐kind exchange (Section 453(f)(6)) State does not conform to Section 179 QRP treatment Section 1250 treatment

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4 = Print coupons with amount fields blank

4th payment

3 = Apply to first estimate; refund excess

1 = Refund 100% of overpayment

4 = Apply equally to each estimate; refund excess Amount for code #5 or #8

2nd payment 1st payment 1 = Use current year liability

2 = Apply 100% of overpayment to next year's estimate; refund excess

9 = Use amounts entered below (If applying overpayment, use only code 7 or 8)

Number of estimates desired

Application of current year overpayment

Amounts for code #5, #9 or next year estimates paid:

Amount to round up each estimate

7 = Apply 100% of overpayment to next year's estimates; no refund

Amount for code #2

5 = Apply amount specified below to estimates until exhausted; refund excess

5 = Use amounts entered below, before overpayment 6 = Apply to first and second estimates; refund excess

8 = Apply amount below

2 = Use current year liability adjusted by amount below

3rd payment

Form 740NP‐WH ‐ declaration for next year

3 = Use current year liability even if less than $500

Amounts for  Code #5 or #9

Next Year Estimates Paid

KYWHEst KY53

(46)

Suppress penalties on return: Late interest

Failure to file Failure to pay

Date return filed (If different from original due date of return) Underpayment of estimated tax

(47)

Tax installment on LIFO recapture

KYOthTax KY55

(48)

Explanation of changes

Transfer original information Overpayment on original return Tax paid with (or after) original return

Penalty

Overpayment to be applied Interest

(49)

Interest

Overpayment to be applied Penalty

Tax paid with (or after) original return Overpayment on original return Transfer original information Explanation of changes

KYWHAmnd KY57

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Form 228 explanation of changes

Transfer original information Overpayment on original return Tax paid with (or after) original return

Penalty

Overpayment to be applied Interest

Form 228‐S explanation of changes

Tax paid with (or after) original return Overpayment on original return Transfer original information

Interest

Overpayment to be applied Penalty

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Explanation of changes

Transfer original information Overpayment on original return Tax paid with (or after) original return

Penalty and interest Overpayment to be applied

KYLVAmnd KY59

(52)

Section 1231 gain Other income or loss

Section 1374(b)(2) deduction for net operating loss

Gain (Loss) Carryover

Enter information only if different from federal Screen D

Ordinary income Short‐term capital gain Long‐term capital gain Detail schedule

Short‐term gain (loss) from like‐kind exchanges from federal Form 8824 (If different from federal)

Recognized Built‐In Recognized Built‐In Gain

Capital gain distributions (If different from federal)

Long‐term gain (loss) from like‐kind exchanges from federal Form 8824 (If different from federal)

Business credit carryforwards under section 1374(b)(3) C corporation taxable income (Force)

Last C corporation apportionment

Force

Undistributed long‐term capital gain from Form 2439

Were assets acquired in a Section 1374(d)(8) transaction? (1 = Yes, 2 = No)

(53)

Penalty

Overpayment to be applied Interest

Overpayment on original return Tax paid with (or after) original return Transfer original information

Explanation of changes

Limited Liability Entity Tax Income Tax

Limited Liability Entity Tax Income Tax

Income tax overpayment applied to LLET LLET overpayment applied to income tax

KYAmendS KY61

(54)

Suppress Kentucky electronic file when filing federal return electronically Signature date (If different from federal)

Electronic funds withdrawal for balance due returns (Mandatory if using the electronic funds withdrawal method) Name control

Calculated Value Force

Form 8879(C)‐K has already been signed and returned (Links to Utilities > Electronic Filing Status) ERO signature date (If different from return signature date or federal ERO signature date)

ERO PIN (Enter five numbers, other than all zeros)

Enter PIN information if different from federal Screen ELF or if not using PIN method on federal return

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Name of financial institution Routing transit number Account number

Type of account (1 = Checking, 2 = Savings) Non‐US financial institution

KYBank KY63

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If different from federal amounts

Inventory at beginning of year Purchases

Cost of labor

Additional section 263A costs Other costs

Inventory at end of year

Total Kentucky

Lease inclusion amount

(57)

Filing bank franchise tax return Routing and transit number (xx/ xxxxxxx)

Adjustments County

General footnote

KYFIGen KY65

(58)

Information for previous four tax years is the same as reported in prior years 2010 2011 2012 2013 2014 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2010 2011 2012 2013 4th Quarter 3rd Quarter 2nd Quarter 1st Quarter

Noncontrolling interests in consolidated subsidaries:

Other comprehensive income and equity capital components: Undivided profits and capital reserves:

Surplus: 2014

Capital stock paid in:

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2014 2013 2012 2011 2010

Kentucky obligations: 2011

2010 2012 2013 2014

U.S. obligations:

Total assets:

2010 2011 2012 2013 2014

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

KYFIObg KY67

(60)

Kentucky domestic production gross receipts

If different from federal amounts

Kentucky business income limitation Kentucky directly allocable expenses

Kentucky Form W‐2 wages

Kentucky Form W‐2 wages from pass‐through entities

Kentucky domestic production activities deduction from cooperatives Kentucky qualified production activities income from pass‐through entities Kentucky allocable cost of goods sold

Kentucky indirectly allocable expenses

Kentucky qualified production activities income (Force) (EAG member only)

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Basis Deduct Exp

Vehicle #4 Vehicle #5

Date

3 year 5 year 7 year

Vehicle #1 Vehicle #2 Vehicle #3

Form Unit

Cost Amortization

Basis Period Convention Method Deduction

Cost

Business activity Use general asset accounting

Section 179 property detail

Property subject to Section 168(f)(1) election Other depreciation (including ACRS)

MACRS deductions for nonlisted property in service before the current year

Expense

Property used less than 50% detail

Amortization detail

Amortization for property placed in service prior to the current year Class Life

12 year 40 year 25 year Residential Non‐Residential

Supporting evidence (1 = Yes, 2 = No) Evidence is written (1 = Yes, 2 = No) Property used more than 50% detail

Cost

10 year 15 year 20 year

Total miles driven during the year: Business

Commuting

Other personal (noncommuting)

Available for off‐duty personal use (1 = Yes, 2 = No)

Used primarily by > 5% owner or related person (1 = Yes, 2 = No) Another vehicle available for personal use (1 = Yes, 2 = No) Additional vehicles

Policy prohibiting personal use: Including commuting (1 = Yes, 2 = No) Excluding commuting (1 = Yes, 2 = No)

Treat all employee use as personal (1 = Yes, 2 = No)

Provide more than five vehicles (1 = Yes, 2 = No) Demonstration use (1 = Yes, 2 = No)

KY4562 KY76

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Explanation if no tax avoidance purpose Selling price of property sold by related party Sale to related party

Form Unit

Description

Treatment (A code should be manually entered for all assets not in the asset module)

Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 4684)

Date acquired Date sold

Gross sales price or insurance proceeds received Cost or other basis

State does not conform to Section 179 QRP treatment

Current year payments received Prior year payments received

Related party name

Was the property sold a marketable security? (1 = Yes, 2 = No) Date of second sale

Special condition if applicable (1 = Sale or exchange, 2 = Involuntary conversion, 3 = Death of seller, 4 = No tax avoidance) Alternative minimum tax gain (loss) adjustment

Sale is a prior year installment sale

Mortgage and other debts the buyer assumed Commissions and other expenses of sale

Depreciation allowed or allowable excluding Section 179 Section 179 expense deduction passed through

Address

City, state, zip code

Taxpayer identifying number

Prior year installment from like‐kind exchange (Section 453(f)(6)) State postal code

Section 1250 treatment

Figure

Updating...

References

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