103 KAR 3:040. Income Tax Forms manual.
RELATES TO: KRS 131.041-131.081, 131.081(2), 131.081(9), 131.081(15), 131.110, 131.130, 131.130(3), 131.155, 131.170, 131.180, 131.190, 131.190(1), 131.340, 131.500, 131.500(1), 131.500(2), 131.500(3), 131.500(10), 131.510(1), 131.510(2)(a), 131.540, 141.010, 141.0101, 141.011, 141.016, 141.020, 141.0202, 141.030, 141.040, 141.0401, 141.0405, 141.041, 141.042, 141.044, 141.062, 141.065, 141.066, 141.067, 141.068, 141.069, 141.070, 141.071, 141.120, 141.160, 141.170, 141.180, 141.200, 141.205, 141.206, 141.208, 141.300, 141.310, 141.325, 141.330, 141.335, 141.347, 141.370, 141.390, 141.395, 141.400, 141.401, 141.403, 141.405, 141.407, 141.412, 141.418, 141.420, 141.423, 141.424, 141.428, 141.430, 141.990, 151B.127, 154.12-2086, 154.20-050, 154.22-060, 154.23-035, 154.24-110, 154.26-090, 154.028-090, 154.34-080, 154.45-090, 154.48-025, 155.170
STATUTORY AUTHORITY: KRS 131.130(3)
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue Forms used in the administration of income taxes by the Department of Revenue.
Section 1. Corporation Income Taxes. (1) Revenue Form 41A720, "Form 720, 2007 Kentucky Corporation Income Tax and LLET Return", shall be used by a C corporation to determine corporation income tax due in accordance with KRS 141.040 and the limited liability entity tax due in accordance with KRS 141.0401 for years beginning in 2007.
(2) Revenue Form 41A720A, "Schedule A, Apportionment and Allocation", shall be used by a corporation or a pass-through entity taxable both within and without Kentucky to apportion and allocate net income to Kentucky in accordance with KRS 141.120 or 141.206.
(3) Revenue Form 41A720A-C, "Schedule A-C, Apportionment and Allocation - Continuation Sheet (For corporations and pass-through entities taxable in Kentucky and taxable in another state)", shall be used by a corporation or a pass-through entity that is a partner, member, or shareholder in another pass-through entity and taxable both within and without Kentucky.
(4) Revenue Form 41A720BIO, "Schedule BIO, Application and Credit Certificate of Income Tax/LLET Credit Biodiesel", shall be used by a taxpayer claiming a Biodiesel tax credit allowed by KRS 141.423.
(5) Revenue Form 41A720CC "Schedule CC, Coal Conversion Tax Credit", shall be used by a corporation to compute the credit allowed by KRS 141.041 for coal used or substituted for other fuels in an eligible heating facility as described by KRS 141.041(1).
(6) Revenue Form 41A720-Cl, "Schedule CI, Application for Coal Incentive Tax Credit", shall be used by a taxpayer to request approval for the amount of credit allowed by KRS 141.0405 for the purchase of Kentucky coal used by the taxpayer to generate electricity.
(7) Revenue Form 41A720CR, "Schedule CR, Pro Forma Federal Consolidated Return Schedule", shall be used by a C corporation filing a consolidated return to show its federal pro forma consolidated return.
(8) Revenue Form 41A720CR-C, "Schedule CR-C, Pro Forma Federal Consolidated Return Schedule Continuation Sheet", shall be used by a C corporation filing a consolidated return as a continuation of Revenue Form 41A720CR.
(9) Revenue Form 41A720ES, "Form 720ES, 2008 Kentucky Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher", shall be used by a corporation or a limited liability pass-through entity to submit payments of estimated corporation income or limited liability entity tax as required by KRS 141.044.
(10) Revenue Form 41A720EZC, "Schedule EZC, Enterprise Zone Tax Credit", shall be used by a qualified taxpayer to determine the Enterprise Zone Tax Credit allowed in accordance with KRS 154.45-090.
(11) Revenue Form 41A720HH, "Schedule HH, Kentucky Housing for Homeless Families Deduction", shall be used by an individual, corporation, fiduciary, or pass-through entity to determine the credit allowed by KRS 141.0202.
(12) Revenue Form 41A720(I), "Instructions, 2007 Kentucky Corporation Income Tax and Limited Liability Entity Tax (LLET) Return", shall be used by a corporation to file its 2007 Kentucky Corporation Income Tax and LLET Return and related schedules.
(13) Revenue Form 41A720KCR, "Schedule KCR, Kentucky Consolidated Return Schedule", shall be used by a C corporation filing a nexus consolidated return showing the income or loss of each entity included in the nexus consolidated tax return.
(14) Revenue Form 41A720KCR-C, "Schedule KCR-C, Kentucky Consolidated Return Schedule - Continuation Sheet", shall be used by a C corporation filing a nexus consolidated return as a continuation of Revenue Form 41A720KCR.
(15) Revenue Form 41A720LLET, "Schedule LLET, Limited Liability Entity Tax", shall be used by a corporation or a limited liability pass-through entity to determine the limited liability entity tax in accordance with KRS 141.0401.
(16) Revenue Form 41A720LLET-C, "Schedule LLET-C, Limited Liability Entity Tax - Continuation Sheet", shall be used by a corporation or a limited liability pass-through entity that is a partner in a general partnership organized or formed as a general partnership after January 1, 2006, or a corporation or limited liability pass-through entity that is a member or partner in another limited liability pass-through entity doing business both within and without this state.
(17) Revenue Form 41A720LLET(K), "Schedule LLET(K), Limited Liability Entity Tax", shall be used by limited liability pass-through entities with economic development projects to determine the limited liability entity tax.
(18) Revenue Form 41A720LLET(K)-C, "Schedule LLET(K)-C, Limited Liability Entity Tax - Continuation Sheet", shall be used by a limited liability pass-through entities that are partners, members, or shareholders in another limited liability pass-through entity with an economic development project that is a partner in a general partnership organized or formed as a general partnership after January 1, 2006 or a limited liability pass-through entity with an economic development project that is a member or partner in another limited liability pass-through entity doing business both within and without this state.
(19) Revenue Form 41A720NOL, "Schedule NOL, Net Operating Loss Schedule", shall be used by a C corporation with a current year net operating loss or net operating loss carry-forward.
(20) Revenue Form 41A720NOL-CF, "Schedule NOL-CF, Kentucky KNOL Carryforward Schedule", shall be used by a corporation filing a consolidated income tax return under the provisions of KRS 141.200(11) on Revenue Form 41A720 to show the Kentucky net operating loss (KNOL) carryforward balance for each member of the affiliated group.
(21) Revenue Form 41A720QR, "Schedule QR, Qualified Research Facility Tax Credit", shall be used by a corporation, individual, or pass-through entity to determine the credit against income tax liability or LLET liability allowed by KRS 141.395.
(22) Revenue Form 41A720RC, "Schedule RC, Application for Income Tax/LLET Credit for Recycling and/or Composting Equipment or Major Recycling Project", shall be used by a taxpayer to request approval for the amount of credit allowed by KRS 141.390 for the purchase and installation of recycling or composting equipment or major recycling project. This form shall also be used by an individual, corporation, fiduciary, or pass-through entity to substantiate and keep a record of the amount of approved credit claimed on their income tax return.
(23) Revenue Form 41A720RC(C), "Schedule RC - Part I Continuation", shall be used by an individual, corporation, fiduciary, or pass-through entity to list additional equipment for which approval of the credit allowed by KRS 141.390 is being requested.
(24) Revenue Form 41A720RC(I), "Instructions for Schedule RC", shall be used by taxpayers requesting approval of a recycling, composting equipment, or major recycling project.
(25) Revenue Form 41A720RC-R, "Schedule RC-R, Kentucky Disposition of Recycling or Composting Equipment Schedule", shall be used by a taxpayer disposing of recycling or composting equipment before the end of the recapture period to compute tax credit recaptured to be reported on the applicable tax return.
(26) Revenue Form 41A720S, "Form 720S, 2007 Kentucky S Corporation Income Tax and LLET Return", shall be used by and limited liability entity tax an S corporation to determine the amount of corporation income tax due in accordance with KRS 141.040 and 141.0401 and to report the shareholders’ share of income, loss, credits, deductions, etc. for tax years beginning in 2007.
(27) Revenue Form 41A720S(I), "Instructions 2007 Kentucky S Corporation Income Tax and Limited Liability Entity Tax (LLET) Return", shall be used by an S corporation to file its 2007 Kentucky S Corporation Income Tax and LLET Return and related schedules.
(28) Revenue Form 41A720S(K), "Form 720S(K), Kentucky Schedule K for S Corporations With Economic Development Project(s)", shall be used by S Corporations with economic development projects to determine the shareholders’ shares of income, credit, deductions, etc., excluding the economic development projects.
(29) Revenue Form 41A720S (K-1), "Schedule K-1 (Form 720S), 2007 Shareholder’s Share of Income, Credits, Deductions, Etc.", shall be used by an S corporation to report to each of its shareholders the amount of income, credit, deduction, etc., that the shareholder shall report for Kentucky income tax purposes. Instructions shall be included on the back of the form to assist the shareholder in preparing their Kentucky individual income tax return.
(30) Revenue Form 41A720SL, "Application for Six-Month Extension of Time to File Kentucky Corporation or Limited Liability Pass-Through Entity Return", shall be used by a corporation or a limited liability pass-through entity to request a six (6) month extension of time to file a corporation return or an income and LLET return.
(31) Revenue Form 41A720TCS, "Schedule TCS, Tax Credit Summary Schedule", shall be used by a corporation or a limited liability pass-through entity to summarize tax credits claimed and shall be attached to the tax return.
(32) Revenue Form 41A720VERB, "Schedule VERB, Voluntary Environmental Remediation Tax Credit (Brownfield)", shall be used by an entity claiming a tax credit provided by KRS 141.418.
(33) Revenue Form 41A720AM, "Form 720-AMENDED, Amended Kentucky Corporation Income Tax Return", shall be used by a C corporation to amend its Kentucky Corporation Income Tax Return for periods beginning on or after January 1, 2005 and before January 1, 2007, as previously filed.
(34) Revenue Form 41A720-AMENDED (2007), "Form 720-AMENDED (2007), Amended Kentucky Corporation Income Tax and LLET Return", shall be used by a C corporation to amend its Kentucky Corporation Income Tax and LLET Return for periods beginning on or after January 1, 2007.
(35) Revenue Form 41A720X, "Form 720X, Amended Kentucky Corporation Income Tax and Corporation License Tax Return", shall be used by a C corporation to amend its Kentucky Corporation Income and License Tax Return for tax periods beginning prior to January 1, 2005, as previously filed.
(36) Revenue Form 41A720-S1, "Form 2220-K, Underpayment of Estimated Income Tax By Corporations", shall be used by a corporation to document that it meets the exception to the estimated tax underpayment penalty, if its prior year tax liability was equal to or less than $25,000 and estimated tax equals or exceeds the prior year tax as provided by KRS 141.042 and KRS 141.990.
(37) Revenue Form 41A720-S4, "Instructions for Filing Corporation Income/Limited Liability Entity Estimated Tax Voucher", shall include instructions used by a corporation or a limited liability pass-through entity to determine the amount of estimated corporation income tax or limited liability entity tax that is required to be paid in accordance with KRS 141.044.
(38) Revenue Form 41A720-S5, "Form 8903-K, Kentucky Domestic Production Activities Deduction", shall be used by a corporation to determine the Domestic Production Activities Deduction amount for Kentucky corporation income tax purposes and shall be attached to the corporation income tax return.
(39) Revenue Form 41A720-S16, "Schedule KREDA, Tax Credit Computation Schedule (For a KREDA Project of Corporations)", shall be used by a corporation which has a Kentucky Rural Economic Development Act (KREDA) project to determine the credit allowed against the Kentucky corporation income tax liability and the limited liability entity tax liability in accordance with KRS 141.347.
(40) Revenue Form 41A720-S17, "Schedule KREDA-T, Tracking Schedule for a KREDA Project", shall be used by a company which has a Kentucky Rural Economic Development Act (KREDA) project to maintain a record of the debt service payments, wage assessment fees and tax credits for the duration of the project.
(41) Revenue Form 41A720-S18, "Schedule KREDA-SP, Tax Computation Schedule (For a KREDA Project of a Pass-Through Entity)", shall be used by a pass-through entity which has a Kentucky Rural Economic Development Act (KREDA) project to determine the credit allowed against the Kentucky income tax liability and limited liability entity tax liability in accordance with KRS 141.347.
(42) Revenue Form 41A720-S20, "Schedule KIDA, Tax Credit Computation Schedule (For a KIDA Project of Corporations)", shall be used by a corporation which has a Kentucky Industrial Development Act (KIDA) project to determine the credit allowed against its Kentucky corporation income tax liability and the limited liability entity tax liability in accordance with KRS 141.400.
(43) Revenue Form 41A720-S21, "Schedule KIDA-T, Tracking Schedule for a KIDA Project", shall be used by a company which has a Kentucky Industrial Development Act (KIDA) project to maintain a record of the debt service payments and tax credits for the duration of the project.
(44) Revenue Form 41A720-S22, "Schedule KIDA-SP, Tax Computation Schedule (For a KIDA Project of a Pass-Through Entity)", shall be used by a pass-through entity which has a Kentucky Industrial Development Act (KIDA) project to determine the credit allowed against the Kentucky income tax liability and the limited liability entity tax liability in accordance with KRS 141.400.
(45) Revenue Form 41A720-S24, "Schedule KIRA, Tax Credit Computation Schedule (For a KIRA Project of Corporations)", shall be used by a corporation which has a Kentucky Industrial Revitalization Act (KIRA) project to determine the credit allowed against the Kentucky corporation income tax liability and the limited liability entity tax liability in accordance with KRS 141.403.
(46) Revenue Form 41A720-S25, "Schedule KIRA-T, Tracking Schedule for a KIRA Project", shall be used by a company which has a Kentucky Industrial Revitalization Act (KIRA) project to maintain a record of the approved costs, wage assessment fees and tax credits for the duration of the project.
(47) Revenue Form 41A720-S26, "Schedule KIRA-SP, Tax Computation Schedule (For a KIRA Project of a Pass-Through Entity)", shall be used by a pass-through entity which has a Kentucky Industrial Revitalization Act (KIRA) project to determine the credit allowed against the Kentucky income tax liability and the limited liability entity tax liability in accordance with KRS 141.403.
(48) Revenue Form 41A720-S27, "Schedule KJDA, Tax Credit Computation Schedule (For a KJDA Project of Corporations)", shall be used by a corporation which has a Kentucky Jobs Development Act (KJDA) project to determine the credit allowed against the Kentucky corporation income tax liability and the limited liability entity tax liability in accordance with KRS 141.407.
(49) Revenue Form 41A720-S28, "Schedule KJDA-T, Tracking Schedule for a KJDA Project", shall be used by a company which has a Kentucky Jobs Development Act (KJDA) project to maintain a record of the approved costs, wage assessment fees, in-lieu-of credits and tax credits for the duration of the project.
(50) Revenue Form 41A720-S29, "Schedule KJDA-SP, Tax Computation Schedule (For a KJDA Project of a Pass-Through Entity)" shall be used by a pass-through entity which has a Kentucky Jobs Development Act (KJDA) project to determine the credit allowed against the Kentucky income tax liability and the limited liability entity tax liability in accordance with KRS 141.407.
(51) Revenue Form 41A720-S35, "Schedule KRA, Tax Credit Computation Schedule (For a KRA Project of Corporations)", shall be used by a corporation which has entered into a Kentucky Reinvestment Act (KRA) project to compute the allowable KRA credit allowed against the Kentucky corporation income tax liability and the limited liability entity tax liability.
(52) Revenue Form 41A720-S37, "Schedule KRA-T, Tracking Schedule For a KRA Project", shall be used by a company which has entered into a Kentucky Reinvestment Act (KRA) project to maintain a record of the balance of approved costs and tax credits for the duration of the agreement.
(53) Revenue Form 41A720-S40, "Schedule KEOZ, Tax Credit Computation Schedule (For a KEOZ Project of Corporations)", shall be used by a corporation which has entered into a Kentucky Economic Opportunity Zone (KEOZ) Act project to compute the allowable KEOZ credit allowed against the Kentucky corporation income tax liability and the limited liability entity tax liability.
(54) Revenue Form 41A720-S41, "Schedule KEOZ-SP, Tax Computation Schedule (For a KEOZ Project of a Pass-Through Entity)," shall be used by any pass-through entity which has entered into a Kentucky Economic Opportunity Zone (KEOZ) Act project to determine the credit allowed against the Kentucky income tax liability and the limited liability entity tax liability.
(55) Revenue Form 41A720-S42, "Schedule KEOZ-T, Tracking Schedule for a KEOZ Project", shall be used by any company which has entered into an agreement for a Kentucky Economic Opportunity Zone (KEOZ) Act project to maintain a record of the debt service payments, wage assessment fees, approved costs and tax credits for the duration of the agreement.
(56) Revenue Form 41A720-S43, "Schedule KESA, Tax Credit Computation Schedule (For a KESA Project of Corporations)", shall be used by a corporation which has entered into a Kentucky Environmental Stewardship Act project to determine the credit allowed against the Kentucky income tax liability and the limited liability entity tax liability.
(57) Revenue Form 41A720-S44, "Schedule KESA-T, Tracking Schedule for a KESA Project", shall be used by a company which has entered into an agreement for a Kentucky Environmental Stewardship Act project to maintain a record of the debt service payments, wage assessment fees, approved costs and tax credits for the duration of the agreement.
(58) Revenue Form 41A720-S45, "Schedule KJRA, Tax Credit Computation Schedule (For a KJRA Project of Corporations)", shall be used by a company which has entered into a Kentucky Jobs Retention Act project to determine the credit allowed against the Kentucky income tax liability and the limited liability entity tax liability.
(59) Revenue Form 41A720-S46, "Schedule KJRA-T, Tracking Schedule For a KJRA Project", shall be used by a company which has entered into an agreement for a Kentucky Jobs Retention Act project to maintain a record of the debt service payments, wage assessment fees, approved costs, and tax credits for the duration of the agreement.
(60) Revenue Form 41A725, "Form 725, 2007 Kentucky Single Member LLC Individually Owned LLET Return", shall be used by a single member individually-owned LLC to file an LLET return in accordance with KRS 141.0401.
(61) Revenue Form 41A725CP, "Schedule CP, Form 725, 2007 Kentucky Single Member LLC Individually Owned Composite Return Schedule", shall be used by a single member individual with multiple LLC entities to file LLET returns in accordance with KRS 141.0401.
(62) Revenue Form 41A725(I), "Instructions, 2007 Kentucky Single Member LLC Individually Owned LLET Return", shall be used by a single member LLC individually owned to file a 2007 Kentucky LLET return and related schedules.
(63) Revenue Form 41A725(P), "2007 Kentucky Single Member LLC Individually Owned LLET Return Forms and Instructions", shall provide in a single packet Form 725, Kentucky Single Member LLC Individually Owned LLET Return, other forms commonly used by limited liability entities in conjunction with Form 725, 2007 and instructions for filing these forms. The packet shall also contain a brochure entitled "Your Rights as a Kentucky Taxpayer".
(64) Revenue Form 41A750, "Business Development Corporation Tax Return", shall be used by a corporation organized under the provisions of KRS Chapter 155 to determine the excise tax due in accordance with KRS 155.170.
(65) Revenue Form 41A765, "Form 765, 2007 Kentucky Partnership Income and LLET Return", shall be used by a partnership organized as a LLC, LLP or LP to file a Kentucky income and LLET return in accordance with KRS 141.0401.
(66) Revenue Form 41A765(I), "Instructions, 2007 Kentucky Partnership Income and LLET Return", shall be used by a partnership organized as a LLC, LLP, or LP to file the 2007 Kentucky income and LLET return and related schedules.
(67) Revenue Form 41A765(K), "Form 765(K), Kentucky Schedule K For Partnerships With Economic Development Project(s)", shall be used by partnerships with economic development projects to determine the partners’ share of income, credits, deductions, etc., excluding the economic development projects.
(68) Revenue Form 41A765 (K-1), "Schedule K-1 (Form 765), 2007 Partner’s Share of Income, Credits, Deductions, Etc.", shall be used by a partnership organized as a LLC, LLP, or LP to report to its partners the amount of income, credit, deduction, etc., that the partners shall report for Kentucky income tax purposes. Instructions shall be included on the back of the form to assist the partner in preparing their Kentucky individual income tax return.
(69) Revenue Form 41A851-K, "Form 851-K, Kentucky Affiliations and Payment Schedule", shall be used by a corporation filing a consolidated Kentucky income tax return on Form 720 to identify the members of the affiliated group which are subject to the Kentucky corporation tax and to list the amount of tax being paid for each corporation if payment is being submitted by a single check.
(70) Revenue Form 42A799, "Kentucky Information Return", shall be used by a corporation, in accordance with KRS 141.150 and 103 KAR 19:030, to report distributions of assets as a result of dissolution or liquidation. A separate form shall be prepared for each payee and filed with the Department of Revenue, and a copy shall be provided to the payee.
(71) Revenue Form 42A799-S1, "Form 796, Annual Income Information Return", shall be used by a corporation, in accordance with KRS 141.150 and 103 KAR 19:030, to summarize the reports of distributions of assets as a result of dissolution or liquidation.
Section 2. Individual Income and Withholding Taxes. (1) Revenue Form 12A200, "Kentucky Individual Income Tax Installment Agreement Request", shall be submitted to the Department of Revenue to request an installment agreement to pay tax due.
(2) Revenue Form 40A100, "Application for Refund of Income Taxes" shall be presented to the Department of Revenue to request a refund of income taxes paid.
(3) Revenue Form 40A102, "2007 Application for Extension of Time to File Individual, General Partnership and Fiduciary Income Tax Returns for Kentucky", shall be submitted to the Department of Revenue by individuals, partnerships, and fiduciaries prior to the date prescribed by law for filing a return to request a six (6) month extension to file the return or to remit payment of tax prior to the date the return is due.
(4) Revenue Form 40A200 (PTE-WH), "Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income", shall be used by a pass-through entity doing business in Kentucky to report Kentucky income tax withheld on each nonresident individual or corporate partner doing business in Kentucky only through its ownership interest in the pass-through entity.
(5) Revenue Form 40A201 (740NP-WH), "Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income Transmittal Report", shall be used by a pass-through entity doing business in Kentucky to report and pay Kentucky income tax withheld on nonresident individual and corporate partners.
(6) Revenue Form 40A727, "Kentucky Income Tax Forms Requisition", shall be used by a taxpayer or tax preparer to order individual income tax forms.
(7) Revenue Form 42A003, "Withholding Kentucky Income Tax Instructions for Employers", shall provide instructions for employers and shall contain forms used for withholding and reporting Kentucky income tax withholding.
(8) Revenue Form 42A003(T), "2008 Withholding Tax Tables Computer Formula", shall be used by an employer for computing employees Kentucky income tax withholding each pay period.
(9) Revenue Form 42A740, "2007 Kentucky Individual Income Tax Return, Full-Year Residents Only", shall be completed by a resident individual to report taxable income and income tax liability for taxable years beginning in 2007, and shall be due within three and one-half (3 1/2) months after the close of the taxable year.
(10) Revenue Form 42A740-A, "Schedule A, Form 740, 2007 Kentucky Itemized Deductions", shall be completed by resident individuals and attached to Form 740 to support itemized deductions claimed for 2007.
(11) Revenue Form 42A740ES, "2008 Individual Income Tax Kentucky Estimated Tax Voucher", shall be submitted to the Department of Revenue by individuals with payment of quarterly estimated tax.
(12) Revenue Form 42A740-EZ, "2007 Kentucky Individual Income Tax Return for Single Persons with No Dependents", shall be completed by resident individuals to report taxable income and income tax liability for taxable years beginning in 2007, and shall be due within three and one-half (3 1/2) months after the close of the taxable year.
(13) Revenue Form 42A740(I), "2007 Kentucky Individual Income Tax Instructions for Forms 740 and 740-EZ", shall be used by resident individuals to file the 2007 Kentucky Individual Tax Return and related schedules.
(14) Revenue Form 42A740-J, "Schedule J, Kentucky Farm Income Averaging", shall be completed by individuals and attached to Form 740 to compute tax liability by averaging farm income for taxable years beginning after December 31, 1997.
(15) Revenue Form 42A740-KNOL, "Schedule KNOL, 2007 Kentucky Net Operating Loss Schedule", shall be used by individuals to compute and carry forward a net operating loss to subsequent years.
(16) Revenue Form 42A740-M, "Schedule M, 2007 Kentucky Federal Adjusted Gross Income Modifications", shall be completed by individuals and attached to Form 740 in support of additions to and subtractions from federal adjusted gross income.
(17) Revenue Form 42A740-NP, "2007 Kentucky Individual Income Tax Return, Nonresident or Part-Year Resident", shall be completed by part-year or full-year nonresident individuals to report taxable income and income tax liability for taxable years beginning in 2007, and shall be filed within three and one-half (3 1/2) months after the close of the taxable year.
(18) Revenue Form 42A740-NP-A, "Schedule A, Form 740-NP, 2007 Kentucky Schedule A Itemized Deductions", shall be completed and attached to Form 42A740-NP by part-year or full-year nonresidents to support the itemized deductions claimed for 2007.
(19) Revenue Form 42A740-NP-ME, "Schedule ME, 2007 Moving Expense and Reimbursement", shall be completed and attached to Form 42A740-NP by part-year or full-year nonresidents to support moving expenses and reimbursement by employers for moving expenses for 2007.
(20) Revenue Form 42A740-NP(I), "Instructions for 2007 Kentucky Form 740-NP, Nonresident or Part-Year Resident Income Tax Return", shall be used by nonresident or part-year resident individuals to file the 2007 Kentucky Form 740-NP and related schedules.
(21) Revenue Form 42A740-NP-R, "740-NP-R, 2007 Kentucky Income Tax Return Nonresident - Reciprocal State", shall be completed by resident individuals of reciprocal states to request a refund of Kentucky withholding for 2007.
(22) Revenue Form 42A740-NP(P), "2007 Kentucky Income Tax Return, Nonresident or Part-Year Resident", shall be a packet containing forms and instructions and shall be mailed to nonresident and part-year resident individuals for use in filing a Kentucky individual tax return for 2007.
(23) Revenue Form 42A740(PKT), "2007 Kentucky Individual Income Tax Forms", shall be a packet containing forms and instructions and shall be mailed to resident individuals for use in filing a Kentucky individual tax return for 2007.
(24) Revenue Form 42A740-P, "Schedule P, Form 740, 2007 Kentucky Pension Income Exclusion", shall be completed by individuals and attached to Form 740 to compute the amount of allowable pension exclusion for 2007.
(25) Revenue Form 42A740-UTC, "Schedule UTC, Form 740, Unemployment Tax Credit", shall be completed by individuals and attached to Form 740 or Form 740-NP to provide the Department for Employment Services Certificate Numbers in support of credit claimed for hiring an unemployed person.
(26) Revenue Form 42A740-X, "Amended Kentucky Individual Income Tax Return For Tax Year 2005, 2006, 2007", shall be completed by individuals and filed with the Department of Revenue to amend a previously filed tax return with tax years beginning in 2005, 2006, or 2007.
(27) Revenue Form 42A740-XP, "Amended Kentucky Individual Income Tax Return, 2004 and Prior Years", shall be completed by individuals and filed with the Department of Revenue to amend a previously filed tax return for 2004 or prior years.
(28) Revenue Form 42A740-S1, "2210-K, 2007 Underpayment of Estimated Tax by Individuals", shall be filed by individuals to request a waiver of estimated tax penalty or to compute and self assess an estimated tax penalty for a tax year beginning in 2007.
(29) Revenue Form 42A740-S4, "2008 Instructions for Filing Estimated Tax Vouchers", shall be used to compute the amount of estimated tax due for 2008.
(30) Revenue Form 42A740-S18, "8582-K, 2007 Kentucky Passive Activity Loss Limitations", shall be completed by an individual taxpayer and attached to the individual tax return in support of an allowable passive loss deduction and carryover of a passive activity loss.
(31) Revenue Form 42A740-S21, "4972-K, 2007 Kentucky Tax on Lump-Sum Distributions", shall be completed by an individual taxpayer to compute tax liability on a lump sum distribution and attached to their individual income tax return.
(32) Revenue Form 42A740-S22, "8453-K, 2007 Kentucky Individual Income Tax Declaration for Electronic Filing", shall be completed, signed by the individual taxpayer or taxpayers and maintained by the preparer or taxpayer in support of an electronically filed return.
(33) Revenue Form 42A740-S23, "740-V, 2007 Kentucky Electronic Payment Voucher", shall be used by the individual taxpayer or taxpayers for the payment of additional tax due on an electronically filed return and submitted to the Department of Revenue.
(34) Revenue Form 42A740-S24, "8863-K, 2007 Kentucky Education Tuition Tax Credit", shall be used by an individual taxpayer or taxpayers to claim a tuition tax credit on their individual Kentucky income tax return.
(35) Revenue Form 42A741, "Form 741, 2007 Kentucky Fiduciary Income Tax Return", shall be used by a fiduciary of an estate or trust to report income and tax liability of an estate or trust and filed with the Department of Revenue within three (3) months and fifteen (15) days after the close of the taxable year.
(36) Revenue Form 42A741-D, "Schedule D, Form 741, 2007 Kentucky Capital Gains and Losses", shall be completed and attached to Form 741 by a fiduciary to report income from capital gains and losses.
(37) Revenue Form 42A741(I), "Instructions - Form 741, Kentucky Fiduciary Income Tax Return", shall be the instruction guide provided by the Department of Revenue for completing the 2007 Form 741.
(38) Revenue Form 42A741(K-1), "Schedule K-1, Form 741, 2007 Kentucky Beneficiary’s Share of Income, Deductions, Credits, etc.", shall be filed by the fiduciary with Form 741 to report each beneficiary’s share of income, deductions, and credits.
(39) Revenue Form 42A765-GP, "Form 765-GP, 2007 Kentucky General Partnership Income Return", shall be completed and filed with the Department of Revenue within three (3) months and fifteen (15) days after the close of the taxable year by a general partnership to report income, deductions, and credits of a general partnership for 2007.
(40) Revenue Form 42A765-GP(I), "Instructions, 2007 Kentucky General Partnership Income Return", shall be provided to assist the general partnership in completing a general partnership income return.
(41) Revenue Form 765-GP(K-1), "Kentucky Schedule K-1, Form 765-GP, 2007 Partner’s Share of Income, Credits, Deductions, etc.", shall be filed by the general partnership with Form 765-GP to report each general partner’s share of income, deductions, and credits.
(42) Revenue Form 765-GP(P), "2007 Kentucky General Partnership Income Return Forms and Instructions", shall provide in a single packet Form 765-GP, 2007 Kentucky General Partnership Tax Return, other forms commonly used by general partnerships in conjunction with Form 765-GP and instructions for filing these forms. The packet shall also contain a brochure entitled "Your Rights as a Kentucky Taxpayer".
(43) Revenue Form 42A765-GP(K),, "Form 765-GP(K) 2007 Kentucky Schedule K for General Partnerships with Economic Development Project(s)", shall be used by a general partnership which has one (1) or more economic development projects to determine the total general partners’ share of income, credits, deductions, etc., excluding the amount of each item of income, credit, deduction, etc., attributable to the projects.
(44) Revenue Form 42A801, "Form K-1, Kentucky Employer’s Income Tax Withheld Worksheet", shall be used by employers to report wages and taxes withheld for the filing period.
(45) Revenue Form 42A801(D), "Form K-1, Amended Employer's Return of Income Tax Withheld", shall be used by employers to correct wages and taxes reported for the filing period.
(46) Revenue Form 42A801-E, "Form K-1E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer", shall be used by employers who remit taxes withheld electronically to report wages and tax withheld for the filing period.
(47) "Form W-2, 2007 Wage and Tax Statement", shall be used by an employer to report each of its employees' wages and Kentucky tax withheld for the calendar year 2007.
(48) Revenue Form 42A803, "Form K-3, Kentucky Employer’s Income Tax Withheld Worksheet", shall be used by employers to report wages and tax withheld for the filing period and annually reconcile wages and taxes reported.
(49) Revenue Form 42A803(D), "Form K-3, Amended Employer's Return of Income Tax Withheld", shall be used by employers to amend wages and taxes reported for the filing period and the annual reconciled wages and taxes reported.
(50) Revenue Form 42A803-E, "Form K-3E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer", shall be used by employers to report wages and tax withheld for the filing period and to annually reconcile wages and taxes reported.
(51) Revenue Form 42A804, "Form K-4, Kentucky Department of Revenue Employee’s Withholding Exemption Certificate", shall be used by an employee to inform the employer of the number of exemptions claimed in order to determine the amount of Kentucky tax to withhold from wages each pay period.
(52) Revenue Form 42A804-A, "Form K-4A, Kentucky Department of Revenue Withholding Exemptions for Excess Itemized Deductions", shall be used by an employee to determine additional withholding exemptions.
(53) Revenue Form 42A804-E, "Form K-4E, Special Withholding Exemption Certificate", shall be used by employees to inform employers of special tax exempt status.
(54) Revenue Form 42A806, "Transmitter Report for Filing Kentucky Wage Statements", shall be used by employers annually to submit Form W-2 Wage and Tax Statements.
(55) Revenue Form 42A807, "Form K-4FC, Fort Campbell Exemption Certificate", shall be completed by nonresident employees working at Fort Campbell, Kentucky, to inform employers of special tax exempt status.
(56) Revenue Form 42A808, "Authorization to Submit Employees Annual Wage and Tax Statements Via Kentucky Department of Revenue Web Site", shall be used by employers to request authorization to annually submit wage and tax statements via the Kentucky Department of Revenue Web site.
(57) Revenue Form 42A809, "Certificate of Nonresidence", shall be used by employees to inform employers of special tax exempt status as a result of being a resident of a reciprocal state.
(58) Revenue Form 42A810, "Nonresident’s Affidavit - Kentucky Individual Income Tax", shall be used by individuals to submit a sworn statement concerning residency status.
(59) Revenue Form 42A811, "KREDA Annual Report", shall be completed by employers to report KREDA employee wage assessment fee information to the Department of Revenue.
(60) Revenue Form 42A812, "KIDA Annual Report", shall be completed by employers to report KIDA employee wage assessment fee information to the Department of Revenue.
(61) Revenue Form 42A813, "KJDA Annual Report", shall be completed by employers to report KJDA employee wage assessment fee information to the Department of Revenue.
(62) Revenue Form 42A814, "KIRA Annual Report", shall be completed by employers to report KIRA employee wage assessment fee information to the Department of Revenue.
(63) Revenue Form 42A815, "Withholding Tax Refund Application", shall be completed by employers to request a refund of withholding tax paid.
(64) Revenue Form 42A816, "KEOZ Annual Report", shall be completed by employers to report KEOZ employee wage assessment fee information to the Department of Revenue.
(65) Revenue Form 42D003, "2007 Kentucky Wage and Tax Statements (W-2/K-2) Order Form", shall be used by employers to order wage and tax statements.
Section 3. Incorporation by Reference. (1) The following material is incorporated by reference:
(a) Corporation income taxes - referenced material:
1. Revenue Form 41A720, "Form 720, 2007 Kentucky Corporation Income Tax and LLET Return", 2007;
2. Revenue Form 41A720A, "Schedule A, Apportionment and Allocation", October, 2007;
3. Revenue Form 41A720A-C, "Schedule A-C, Apportionment and Allocation - Continuation Sheet (For corporations and pass-through entities taxable in Kentucky and taxable in another state)", October, 2007;
4. Revenue Form 41A720BIO, "Schedule BIO, Application and Credit Certificate of Income Tax/LLET Credit Biodiesel", October, 2006;
5. Revenue Form 41A720CC, "Schedule CC, Coal Conversion Tax Credit", October, 2007;
6. Revenue Form 41A720-CI, "Schedule CI, Application for Coal Incentive Tax Credit", October, 2007;
7. Revenue Form 41A720CR, "Schedule CR, Pro Forma Federal Consolidated Return Schedule", October, 2007
8. Revenue Form 41A720CR-C, "Schedule CR-C, Pro Forma Federal Consolidated Return Schedule Continuation Sheet", October, 2007;
9. Revenue Form 41A720ES, "Form 720ES, 2008 Kentucky Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher", June, 2007;
10. Revenue Form 41A720EZC, "Schedule EZC, Enterprise Zone Tax Credit", October, 2007;
11. Revenue Form 41A720HH, "Schedule HH, Kentucky Housing for Homeless Families Deduction", October, 2007;
12. Revenue Form 41A720(I), "Instructions, 2007 Kentucky Corporation Income Tax and Limited Liability Entity Tax (LLET) Return", October, 2007;
13. Revenue Form 41A720KCR, "Schedule KCR, Kentucky Consolidated Return Schedule", October, 2007;
14. Revenue Form 41A720KCR-C, "Schedule KCR-C, Kentucky Consolidated Return Schedule - Continuation Sheet", October, 2007;
15. Revenue Form 41A720LLET, "Schedule LLET, Limited Liability Entity Tax", October, 2007;
16. Revenue Form 41A720LLET-C, "Schedule LLET-C, Limited Liability Entity Tax - Continuation Sheet", April, 2008;
17. Revenue Form 41A720LLET(K), "Schedule LLET(K), Limited Liability Entity Tax", October, 2007;
18. Revenue Form 41A720LLET(K)-C, "Schedule LLET(K)-C, Limited Liability Entity Tax - Continuation Sheet", April, 2008;
19. Revenue Form 41A720NOL, "Schedule NOL, Net Operating Loss Schedule", October, 2007;
20. Revenue Form 41A720NOL-CF, "Schedule NOL-CF, Kentucky KNOL Carryforward Schedule", October, 2007;
21. Revenue Form 41A720QR, "Schedule QR, Qualified Research Facility Tax Credit", October, 2007;
22. Revenue Form 41A720RC, "Schedule RC, Application for Income Tax/LLET Credit for Recycling and/or Composting Equipment or Major Recycling Project", October, 2007;
23. Revenue Form 41A720RC(C), "Schedule RC - Part I Continuation", October, 2007;
24. Revenue Form 41A720RC(I), "Instructions For Schedule RC", October, 2007;
25. Revenue Form 41A720RC-R, "Schedule RC-R, Kentucky Disposition of Recycling or Composting Equipment Schedule", October, 2007;
26. Revenue Form 41A720S, "Form 720S, 2007 Kentucky S Corporation Income Tax and LLET Return", 2007;
27. Revenue Form 41A720S(I), "Instructions 2007 Kentucky S Corporation Income Tax and Limited Liability Entity Tax (LLET) Return", October, 2007;
28. Revenue Form 41A720S(K), "Form 720S(K), Kentucky Schedule K for S Corporations With Economic Development Project(s)", October, 2007;
29. Revenue Form 41A720S (K-1), "Schedule K-1 (Form 720S), 2007 Shareholder’s Share of Income, Credits, Deductions, Etc.", 2007;
30. Revenue Form 41A720SL, "Application for Six-Month Extension of Time to File Kentucky Corporation or Limited Liability Pass-Through Entity Return", April, 2008;
31. Revenue Form 41A720TCS, "Schedule TCS, Tax Credit Summary Schedule", October, 2007;
32. Revenue Form 41A720VERB, "Schedule VERB, Voluntary Environmental Remediation Tax Credit (Brownfield)", October, 2007;
33. Revenue Form 41A720AM, "Form 720-AMENDED, Amended Kentucky Corporation Income Tax Return", October, 2007;
34. Revenue Form 41A720-AMENDED, "Form 720-AMENDED (2007), Amended Kentucky Corporation Income Tax and LLET Return", 2007;
35. Revenue Form 41A720X, "Form 720X, Amended Kentucky Corporation Income Tax and Corporation License Tax Return" October, 2007;
36. Revenue Form 41A720-S1, "Form 2220-K, Underpayment of Estimated Income Tax by Corporations", October, 2007;
37. Revenue Form 41A720-S4, "Instructions for Filing Corporation Income/Limited Liability Entity Estimated Tax Voucher", November, 2007;
38. Revenue Form 41A720-S5, "Schedule 8903-K, Kentucky Domestic Production Activities Deduction", October, 2007;
39. Revenue Form 41A720-S16, "Schedule KREDA, Tax Credit Computation Schedule (For a KREDA Project of Corporations)", October, 2007;
40. Revenue Form 41A720-S17, "Schedule KREDA-T, Tracking Schedule for a KREDA Project", October, 2007;
41. Revenue Form 41A720-S18, "Schedule KREDA-SP, Tax Computation Schedule (For a KREDA Project of a Pass-Through Entity)", October, 2007;
42. Revenue Form 41A720-S20, "Schedule KIDA, Tax Credit Computation Schedule (For a KIDA Project of Corporations)", October, 2007;
43. Revenue Form 41A720-S21, "Schedule KIDA-T, Tracking Schedule for a KIDA Project", October, 2007;
44. Revenue Form 41A720-S22, "Schedule KIDA-SP, Tax Computation Schedule (For a KIDA Project of a Pass-Through Entity)", October, 2006;
45. Revenue Form 41A720-S24, "Schedule KIRA, Tax Credit Computation Schedule (For a KIRA Project of Corporations)", October, 2007;
46. Revenue Form 41A720-S25, "Schedule KIRA-T, Tracking Schedule for a KIRA Project", October, 2007;
47. Revenue Form 41A720-S26, "Schedule KIRA-SP, Tax Computation Schedule (For a KIRA Project of a Pass-Through Entity)", October, 2007;
48. Revenue Form 41A720-S27, "Schedule KJDA, Tax Credit Computation Schedule (For a KJDA Project of Corporations)", October, 2007;
49. Revenue Form 41A720-S28, "Schedule KJDA-T, Tracking Schedule for a KJDA Project", October, 2007;
50. Revenue Form 41A720-S29, "Schedule KJDA-SP, Tax Computation Schedule (For a KJDA Project of a Pass-Through Entity)", October, 2007;
51. Revenue Form 41A720-S35, "Schedule KRA, Tax Credit Computation Schedule (For a KRA Project of Corporations)", October, 2007;
52. Revenue Form 41A720-S37, "Schedule KRA-T, Tracking Schedule for a KRA Project", October, 2007;
53. Revenue Form 41A720-S40, "Schedule KEOZ, Tax Credit Computation Schedule (For a KEOZ Project of Corporations)", October, 2007;
54. Revenue Form 41A720-S41, "Schedule KEOZ-SP, Tax Computation Schedule (For a KEOZ project of a Pass-Through Entity)", October, 2007;
55. Revenue Form 41A720-S42, "Schedule KEOZ-T, Tracking Schedule for a KEOZ Project", October, 2007;
56. Revenue Form 41A720-S43, "Schedule KESA, Tax Credit Computation Schedule (For a KESA Project of Corporations)", October, 2007;
57. Revenue Firm 41A720-S44, "Schedule KESA-T, Tracking Schedule for a KESA Project", October, 2007;
58. Revenue Form 41A720-S45, "Schedule KJRA, Tax Credit Computation Schedule (For a KJRA Project of Corporations)", October, 2007;
59. Revenue Form 41A720-S46, Schedule KJRA-T, Tracking Schedule for a KJRA Project", October, 2007;
60. Revenue Form 41A725, "Form 725, 2007 Kentucky Single Member LLC Individually Owned LLET Return", 2007;
61. Revenue Form 41A725CP, "Schedule CP, Form 725, 2007 Kentucky Single Member LLC Individually Owned Composite Return Schedule", 2007;
62. Revenue Form 41A725(I), "Instructions, 2007 Kentucky Single Member LLC Individually Owned LLET Return", October, 2007;
63. Revenue Form 41A725(P), "2007 Kentucky Single Member LLC Individually Owned LLET Return Forms and Instructions", October, 2007;
64. Revenue Form 41A750, "Business Development Corporation Tax Return", August, 1975;
65. Revenue Form 41A765, "Form 765, 2007 Kentucky Partnership Income and LLET Return", 2007;
66. Revenue Form 41A765(I), "Instructions, 2007 Kentucky Partnership Income and LLET Return", October, 2007;
67. Revenue Form 41A765(K), "Form 765(K), Kentucky Schedule K For Partnerships With Economic Development Project(s)", October, 2007.
68. Revenue Form 41A765 (K-1), "Schedule K-1 (Form 765), 2007Partner’s Share of Income, Credits, Deductions, Etc.", 2007;
69. Revenue Form 41A851-K, "Form 851-K, Kentucky Affiliations and Payment Schedule", October, 2007;
70. Revenue Form 42A799, "Kentucky Information Return", April, 2008; and
71. Revenue Form 42A799-S1, "Form 796, Annual Income Information Return", April, 2008; and
(b) Individual income and withholding taxes - referenced material:
1. Revenue Form 12A200, "Kentucky Individual Income Tax Installment Agreement Request", November, 2007;
2. Revenue Form 40A100, "Application for Refund of Income Taxes", October, 2007;
3. Revenue Form 40A102, "2007 Application for Extension of Time to File Individual, General Partnership and Fiduciary Income Tax Returns for Kentucky", November, 2007;
4. Revenue Form 40A200 (PTE-WH), "Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income", October, 2007;
5. Revenue Form 40A201 (740NP-WH), "Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income Transmittal Report", October, 2007;
6. Revenue Form 40A727, "Kentucky Income Tax Forms Requisition", October, 2007;
7. Revenue Form 42A003, "Withholding Kentucky Income Tax Instructions for Employers", July, 2006;
8. Revenue Form 42A003(T), "2008 Withholding Tax Tables Computer Formula", November, 2007;
9. Revenue Form 42A740, "2007 Kentucky Individual Income Tax Return, Full-Year Residents Only", 2007;
10. Revenue Form 42A740-A, "Schedule A, Form 740, 2007 Kentucky Itemized Deductions", 2007;
11. Revenue Form 42A740ES, "2008 Individual Income Tax Kentucky Estimated Tax Voucher", August, 2007;
12. Revenue Form 42A740-EZ, "2007 Kentucky Individual Income Tax Return for Single Persons with No Dependents", 2007;
13. Revenue Form 42A740(I), "2007 Kentucky Individual Income Tax Instructions for Forms 740 and 740-EZ", October, 2007;
14. Revenue Form 42A740-J, "Schedule J, Kentucky Farm Income Averaging", October, 2007;
15. Revenue Form 42A740-KNOL, "Schedule KNOL, 2007 Kentucky Net Operating Loss Schedule", 2007;
16. Revenue Form 42A740-M, "Schedule M, 2207 Kentucky Federal Adjusted Gross Income Modifications", 2007;
17. Revenue Form 42A740-NP, "2007 Kentucky Individual Income Tax Return, Nonresident or Part-Year Resident", 2007;
18. Revenue Form 42A740-NP-A, "Schedule A, Form 740-NP, 2007 Kentucky Schedule A Itemized Deductions", 2007;
19. Revenue Form 42A740-NP-ME, "Schedule ME, Moving Expense and Reimbursement", 2007;
20. Revenue Form 42A740-NP(I), "Instructions for 2007 Kentucky Form 740-NP, Nonresident or Part-Year Resident Income Tax Return", October 2007;
21. Revenue Form 42A740-NP-R, "740-NP-R, 2007 Kentucky Income Tax Return Nonresident - Reciprocal State", 2007;
22. Revenue Form 42A740-NP(P), "2007 Kentucky Income Tax Return Nonresident or Part-Year Resident", October, 2007;
23. Revenue Form 42A740(PKT), "2007 Kentucky Individual Income Tax Forms", October, 2007;
24. Revenue Form 42A740-P, "Schedule P, Form 740, 2007 Kentucky Pension Income Exclusion", 2007;
25. Revenue Form 42A740-UTC, "Schedule UTC, Form 740, Unemployment Tax Credit", October, 2007;
26. Revenue Form 42A740-X, "Amended Kentucky Individual Income Tax Return for Tax Year 2005, 2006, 2007", November, 2007;
27. Revenue Form 42A740-XP, "Amended Kentucky Individual Income Tax Return, 2004 and Prior Years", November 2007;
28. Revenue Form 42A740-S1, "Form 2210-K, 2007 Underpayment of Estimated Tax by Individuals", 2007;
29. Revenue Form 42A740-S4, "2008 Instructions for Filing Estimated Tax Vouchers", October, 2007;
30. Revenue Form 42A740-S18, "Form 8582-K, 2007 Kentucky Passive Activity Loss Limitations", 2007;
31. Revenue Form 42A740-S21, "Form 4972-K, 2007 Kentucky Tax on Lump-Sum Distributions", 2007;
32. Revenue Form 42A740-S22, "Form 8453-K, 2007 Kentucky Individual Income Tax Declaration for Electronic Filing", 2007;
33. Revenue Form 42A740-S23, "Form 740-V, 2007 Kentucky Electronic Payment Voucher", 2007;
34. Revenue Form 42A740-S24, "Form 8863-K, 2007Kentucky Education Tuition Tax Credit", 2007;
35. Revenue Form 42A741, "Form 741, 2007 Kentucky Fiduciary Income Tax Return", 2007;
36. Revenue Form 42A741-D, "Schedule D, Form 741, 2007 Kentucky Capital Gains and Losses", 2007;
37. Revenue Form 42A741(I), "Instructions - Form 741, Kentucky Fiduciary Income Tax Return", October, 2007;
38. Revenue Form 42A741(K-1), "Schedule K-1, Form 741, 2007 Kentucky Beneficiary’s Share of Income, Deductions, Credits, etc.", 2007;
39. Revenue Form 42A765-GP, "Form 765-GP, 2007 Kentucky General Partnership Income Return", 2007;
40. Revenue Form 42A765-GP(I), "Instructions, 2007 Kentucky General Partnership Income Return", October, 2007;
41. Revenue Form 765-GP(K-1), "Kentucky Schedule K-1, Form 765-GP, 2007 Partner’s Share of Income, Credits, Deductions, etc.", 2007;
42. Revenue Form 765-GP(P), "2007 Kentucky General Partnership Income Return Forms and Instructions", October 2007;
43. Revenue Form 42A765-GP(K), "Form 765-GP(K), Kentucky Schedule K for General Partnerships with Economic Development Project(s)", October, 2007;
44. Revenue Form 42A801, "Form K-1, Kentucky Employer’s Income Tax Withheld Worksheet", March, 2007;
45. Revenue Form 42A801(D), "Form K-1, Amended Employer's Return of Income Tax Withheld", April, 2008;
46. Revenue Form 42A801-E, "Form K-1E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer", March, 2007;
47. "Form W-2, 2007 Wage and Tax Statement", 2007;
48. Revenue Form 42A803, "Form K-3, Kentucky Employer’s Income Tax Withheld Worksheet", March, 2007;
49. Revenue Form 42A803(D), "Form K-3, Amended Employer's Return of Income Tax Withheld", April, 2008;
50. Revenue Form 42A803-E, "Form K-3E, Kentucky Employer’s Income Tax Withheld Worksheet - Electronic Funds Transfer", March, 2007;
51. Revenue Form 42A804, "Form K-4, Kentucky Department of Revenue Employee’s Withholding Exemption Certificate", April, 2005;
52. Revenue Form 42A804-A, "Form K-4A, Kentucky Department of Revenue Withholding Exemptions for Excess Itemized Deductions", April, 2008;
53. Revenue Form 42A804-E, "Form K-4E, Special Withholding Exemption Certificate", February, 2007;
54. Revenue Form 42A806, "Transmitter Report for Filing Kentucky Wage Statements", October, 2007;
55. Revenue Form 42A807, "Form K-4FC, Fort Campbell Exemption Certificate", August, 2006;
56. Revenue Form 42A808, "Authorization to Submit Employees Annual Wage and Tax Statements Via Kentucky Department of Revenue Web Site", March, 2006;
57. Revenue Form 42A809, "Certificate of Nonresidence", March, 2007;
58. Revenue Form 42A810, "Nonresident’s Affidavit - Kentucky Individual Income Tax", April, 1989;
59. Revenue Form 42A811, "KREDA Annual Report", December, 2007;
60. Revenue Form 42A812, "KIDA Annual Report", December, 2007;
61. Revenue Form 42A813, "KJDA Annual Report", December, 2007;
62. Revenue Form 42A814, "KIRA Annual Report", November, 2006;
63. Revenue Form 42A815, "Withholding Tax Refund Application", August, 2006;
64. Revenue Form 42A816, "KEOZ Annual Report", December, 2007; and
65. Revenue Form 42D003, "2007 Kentucky Wage and Tax Statements (W-2/K-2) Order Form", July, 2007.
(2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40620, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3096; Am. 3346; eff. 6-1-2007; 34 Ky.R. 2024; 2381; eff. 6-6-2008.)