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
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
Related expenses Royalties
Net gain (loss) on capital assets Interest
Rents
Everywhere Kentucky
KYAlloc KY3
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
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
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
Description Amount Loc
KYKSep KY7
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:
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
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
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
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
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
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
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
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
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
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
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
General footnote
Force
Gain (loss) reported separately from Schedule K, Section II, line 7 Final return (If different from federal)
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
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))
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
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
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
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
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
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:
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
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
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
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
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
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
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
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
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
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
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
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
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
Force
Gain (loss) reported separately from Schedule K, Section II, line 7 General footnote
Final return (If different from federal)
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
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
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
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
Tax installment on LIFO recapture
KYOthTax KY55
Explanation of changes
Transfer original information Overpayment on original return Tax paid with (or after) original return
Penalty
Overpayment to be applied Interest
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
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
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
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)
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
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
Name of financial institution Routing transit number Account number
Type of account (1 = Checking, 2 = Savings) Non‐US financial institution
KYBank KY63
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
Filing bank franchise tax return Routing and transit number (xx/ xxxxxxx)
Adjustments County
General footnote
KYFIGen KY65
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:
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
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)
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
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
