The 10A100 Kentucky form serves as the Kentucky Tax Registration Application, which businesses must complete to register for various tax accounts in the state. This form is essential for new businesses, those resuming operations, or existing businesses expanding their tax obligations. Proper completion of the form is crucial, as incomplete or illegible submissions may lead to processing delays or rejections.
The 10A100 Kentucky form serves as a crucial tool for businesses looking to register for various tax accounts in the Commonwealth of Kentucky. This comprehensive application is required for those opening new businesses, resuming operations, or expanding existing ones. It covers a wide range of tax registrations, including Kentucky withholding, corporation income, and sales and use tax accounts. The form requires essential details such as the legal business name, Federal Employer Identification Number (FEIN), and a description of business activities both within and outside Kentucky. Additionally, applicants must disclose ownership information and provide contact details for responsible parties. Timely and accurate completion of the 10A100 form is vital, as incomplete or illegible submissions can lead to processing delays or even rejection. Understanding the requirements and ensuring all sections are thoroughly filled out will help streamline the registration process, allowing businesses to focus on their operations without unnecessary interruptions.
10A100 (6-05)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
P.O. Box 299, Station 20
Frankfort, KY 40602-0299
Need Help?
Call (502) 564-3306 or
visit www.revenue.ky.gov
KENTUCKY TAX REGISTRATION APPLICATION
➤Important—Please see instructions for details on completion. Print or type the application using blue or black ink. Incomplete or illegible applications will delay processing or be returned.
FOR OFFICE USE ONLY
NAICS
SECTION A
REASON FOR FILING THIS APPLICATION (Must be completed)
1
Effective Date: __ __ / __ __ / __ __ __ __
2
Previous Owner’s Account Numbers:
Opened new business
Kentucky Withholding ________________________________
Resumption of business
Kentucky Corporation Income __________________________
Registering to collect Kentucky use tax
Kentucky Sales and Use ______________________________
Opened new location of current business (See instructions)
FEIN __ __ – __ __ __ __ __ __ __
Applying for additional tax accounts
Not applicable
Change in Ownership:
3
Your Current Account Numbers:
Ownership Type–Previous type ________________________
Purchase of existing business
Other (specify) _________________________________________
Updating Information (See instructions—You do not
need to complete the entire application.)
SECTION B
IDENTIFY YOUR BUSINESS OR ORGANIZATION (Must be completed)
4Legal Business Name __________________________________________________________________________
5DBA _________________________________________________________________________________________
6
Federal Employer Identification Number (FEIN)
—
7
Business Location
__________________________________________________________________________
Street Address
(Do Not List a P.O.Box) City ______________________________________________________________________
State _________________________________________ ZIP Code __________________
8
County __________________________________
9
Location Telephone ( _____ ) _____ – __________
10A Give a description of the nature of your primary Kentucky business activity. Include a description of any
services provided. ____________________________________________________________________________
BGive a description of the nature of your primary business activity outside Kentucky. Include a description of any services provided. ____________________________________________________________________________
11 NAICS Code: (optional)
12If you make sales, list products sold: ________________________________________________________________
13
Accounting Period:
Calendar Year 12/31
Fiscal Year: __ __ / __ __
14
Ownership Type:
Nonprofit
Limited Liability Company (LLC)
Sole Proprietor
Real Estate Investment Trust
For Federal Purposes Taxed As:
Corporation
Other: (See instructions)
Single Member–Individual
S Corporation
_______________________
Partnership
Government
Partnership:
Association
General Partnership
Joint Venture
Limited Partnership
Single Member–Disregarded Entity,
Trust
Limited Liability Partnership (LLP or LLLP)
Member taxed as:_______________
15
16
17
18
OWNERSHIP DISCLOSURE—RESPONSIBLE PARTIES (Must be completed)
Name (Last, First, MI)
Title
Residential Address, City, State, ZIP Code
Soc. Sec. No. (Required)
IMPORTANT: APPLICATION MUST BE SIGNED BELOW The statements contained in this application and any accompanying schedules
are hereby certified to be correct to the best knowledge and belief of the undersigned who is duly authorized to sign this application.
Signed ____________________________________________
Signed ___________________________________________
Title ___________________ Date __ __ / __ __ / __ __ __ __
Title __________________ Date __ __ / __ __ / __ __ __ __
Page 2
CONTACT PERSON (Must be completed)
19
Name (print)
_______________________________
20
Title ____________________________________________
21
E-mail Address (optional) ____________________
22
Daytime
(By supplying your e-mail address, you grant the Department of Revenue
Telephone
( ______ ) ______ – _________ , Ext._______
permission to contact you via the Internet.)
23
Fax
( ______ ) ______ – _________
SECTION C
TELL US ABOUT YOUR BUSINESS OR ORGANIZATION (Must be completed)
Yes No
24Does your business or organization:
A Have employees or will you hire employees to work in Kentucky within the next 6 months? .....................................
B Employ Kentucky residents who work outside the state of Kentucky on which you wish to
voluntarily withhold? .....................................................................................................................................................
(An employee is anyone who works 24 days or more during a quarter OR earns more than $50 a quarter. This includes family members who receive wages.)
25If your business is a corporation or a limited liability company choosing taxation as a
corporation for federal purposes, do or will the officers receive compensation other than dividends? ..........................
If you answered “Yes” to EITHER question 24 or 25, or are adding an additional account, you must complete Section D.
26Does or will your business or organization:
A Make retail sales? ..........................................................................................................................................................
B Make wholesale sales? .................................................................................................................................................
27Does or will your business or organization:
A Install repair or replacement parts in tangible personal property? (See instructions) .................................................
B Produce, fabricate, process, print or imprint tangible personal property? (See instructions) .....................................
28Does or will your business or organization rent or lease tangible personal property to others,
including related companies? (See instructions) ..............................................................................................................
29Does or will your business or organization charge taxable admissions? (See instructions) ...........................................
30Does or will your business or organization rent temporary lodging to others? ................................................................
31Do or will you sell for or are you a manufacturer’s agent who solicits orders for a nonresident
seller not registered in Kentucky? (See instructions) .......................................................................................................
32Does or will your business sell: (Check all that apply)
A Coal ..............................................................................................................................................................................
B Other minerals ..............................................................................................................................................................
C Water ............................................................................................................................................................................
D Natural, artificial or mixed gas .....................................................................................................................................
E Electricity ......................................................................................................................................................................
F Communication services ..............................................................................................................................................
G Sewer services .............................................................................................................................................................
H Cable services ..........................................................................................
I Satellite broadcast services ......................................................................
If you answered “Yes” to ANY of questions 26 through 32 (except 32H or 32I), or are adding an additional account, you must complete Section E AND you may SKIP questions 33-35.
33 Is your business or organization a construction company (contractor) that brings equipment
into Kentucky for use? .......................................................................................................................................................
34 Is your business or organization a construction company (contractor) that brings into this state
construction materials or supplies on which no Kentucky sales tax or equivalent has been paid? ................................
35 Does or will your business or organization make purchases from out-of-state vendors and not pay
Kentucky sales or use tax to the seller on those purchases? ..........................................................................................
➤ If you are a professional service business, please see instructions for important additional details.
If you answered “Yes” to ANY of questions 33 through 35, you must complete Section F.
36 Is your business or organization a corporation, S corporation, limited partnership, limited liability partnership (LLP), limited liability company (LLC), professional limited liability company (PLLC), real estate investment trust (REIT), regulated investment company (RIC), real estate mortgage investment conduit (REMIC), financial asset securitization investment trust (FASIT) or similar entity created with limited liability for the partners, members
or shareholders? ................................................................................................................................................................
The 2005 Kentucky General Assembly enacted legislation that defines corporations to include the companies listed above. The legislation requires these entities to file a Kentucky corporation income tax return for periods beginning on or after January 1, 2005, regardless of how they file with the Internal Revenue Service. These entities must apply for a Kentucky Corporation Income Tax Account.
Page 3
WH
SU
USE
CP
If you answered “Yes” to question 36, you MUST answer questions 37 through 45 AS IF YOUR BUSINESS OR ORGANIZATION
IS A CORPORATION. Sole proprietorships and general partnerships may SKIP questions 37 through 45.
37Is your corporation organized under the laws of Kentucky? .............................................................................................
38Does or will your corporation have its commercial domicile in Kentucky? (See instructions) .........................................
39Does or will your corporation own or lease any real or tangible personal property located in Kentucky? ...................................
40Does or will your corporation have one or more individuals performing services in Kentucky? .....................................
41Does or will your corporation maintain an interest in a general partnership doing business in Kentucky? ....................
42Does or will your corporation derive income from or attributable to sources within Kentucky, including deriving income directly or indirectly from a trust doing business in Kentucky? ............................................................................
43Does or will your corporation direct activities at Kentucky customers for the purpose of selling them goods or services? ............................................................................................................................................................................
44Does your corporation own or lease any intangible property in Kentucky such as royalties, franchise
agreements, patents, trademarks, etc.? (See instructions) ..............................................................................................
45Is your business or organization a homeowner’s association? ........................................................................................
If you answered “Yes” to ANY of questions 37 through 45, you must complete Section G.
46
Did you purchase an existing business? (See instructions)
..........................................................................................
SECTION D
EMPLOYER’S WITHHOLDING ACCOUNT
(Must be completed if you answered “Yes” to question 24 OR 25, or you are registering for an additional account.)
47
Number of employees in Kentucky
________________________________________________
48
Date wages first paid
___ ___ /___ ___ /____ ____ ____ ____
49
Estimated quarterly withholding in Kentucky
$ ______________________________________________
50
Send mail related to this account to
Same address as in Page 1, Section B, Item 7
Mailing address ATTN ______________________
Street ___________________________________________
City ____________________________________________
51County _____________________________________ State, ZIP Code ___________________________________
52Mail address telephone (_____ ) _______ – ________________
SECTION E
SALES AND USE TAX ACCOUNT
(Must be completed if you answered “Yes” to ANY of questions 26 through 32G, or you are registering for an additional account. )
53
Date sales began or will begin
___ ___ /___ ___ /____ ____ _____ ____
54
Accounting method
Cash
Accrual
55
Do you rent temporary lodging to others?
Yes
No
56
Do you sell new tires for motor vehicles?
57
Estimated gross monthly sales
$ ________________________________
58
Same address as in Section D, above
59County _____________________________________ State, ZIP Code ___________________________________
60Mail address telephone (______ ) ________ – ______________
SECTION F
CONSUMER’S USE TAX ACCOUNT
(Must be completed if you answered “Yes” to ANY of questions 33 through 35.)
61
Date purchases began or will begin
(If you make a one-time purchase only, see instructions.)
62
63County _____________________________________ State, ZIP Code ___________________________________
64Mail address telephone (______ ) ________ – ______________
Page 4
SECTION G
CORPORATION INCOME TAX ACCOUNT
(Must be completed if you answered “Yes” to ANY of questions 37 through 45.)
65
Date of incorporation or organization
66
State of incorporation or organization
_________________________________
67
Date of qualification in Kentucky
68
Is this corporation a member of an affiliated corporate group?
The Common Parent Name Is ____________________________________________
DBA ________________________________________________________________
Address ______________________________________________________________
City, State, ZIP Code ___________________________________________________
FEIN
Start Date _____ /_____
69
Same address as in Section D, on Page 3
Street ____________________________________________
________________________________________________________
City _____________________________________________
70County _____________________________________ State, ZIP Code ____________________________________
71Mail address telephone (______)_______ – ________________
For assistance in completing the application, please call the Taxpayer Registration Section at (502) 564-3306, Monday through Friday between the hours of 8 a.m. and 4:30 p.m., Eastern time, OR you may call or visit one of the following Kentucky Taxpayer Service Centers or the Telecommunication Device for the Deaf.
Each office is open Monday through Friday, 8 a.m. to 4:30 p.m., local time.
Ashland
(606) 920-2037
Northern Kentucky
(859) 371-9049
Bowling Green
(270) 746-7470
Owensboro
(270) 687-7301
Central Kentucky
(502) 564-4580
Paducah
(270) 575-7148
Corbin
(606) 528-3322
Pikeville
(606) 433-7675
Hopkinsville
(270) 889-6521
Telecommunication
Louisville
(502) 595-4512
Device for the Deaf
(502) 564-3058
Mail completed application
Kentucky Department of Revenue
consisting of ALL 4 pages to:
Frankfort, Kentucky 40602-0299
OR fax completed application
ATTN: Taxpayer Registration Section at (502) 227-0772
For information about registering for coal severance tax, cigarette tax, minerals or natural gas severance tax, motor fuels tax, utility gross receipts license tax or any other tax administered by the Department of Revenue, please visit our Web site at www.revenue.ky.gov.
If you are applying for a withholding account and/or a sales and use tax account and would like to receive a packet to register for Electronic Funds Transfer (EFT), please call (502) 564-6020.
The DOR has an Ombudsman’s Office to serve as your advocate and is available to make sure your rights are protected. You may contact the Ombudsman’s Office at (502) 564-7822.
This form does not include registration for Unemployment Insurance or Workers’ Compensation Insurance. Please con- tact the Business Information Clearinghouse toll free at 1-800-626-2250 (in Kentucky) or (502) 564-4252 (outside Kentucky) to obtain information on these taxes or contact the offices directly at the numbers below.
Unemployment Insurance
(502) 564-2272
Secretary of State
(502) 564-2848
Workers’ Compensation
(502) 564-5550
IRS—FEIN
(800) 829-4933
The Kentucky Department of Revenue does not discriminate on the basis of race, color, national origin, sex, religion, age or disability in employment or the provision of services.
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