The Kentucky Department of Revenue is committed to helping you understand Kentucky income tax law changes, keeping you updated, and answering your questions. Links to the Income …

The Tax Cuts and Jobs Act increased the federal limitation threshold for cash contributions and Kentucky adopted that provision. For most gifts by cash or check, the total amount of such …

No, Kentucky will not blend its corporate income tax rates, because the Kentucky statute was amended to state the rate change applies to, “taxable years beginning on or after January 1, …

No, fiduciary fees paid or incurred to the fiduciary for administering the estate or trust during the tax year do not need to be added back. For additional items that are still allowable on the Form …

The law change to remove the deduction from individual income tax affects health insurance premiums paid with after-tax dollars. When should employers implement the new flat 5% rate …

Income Taxes . Income Taxes; Corporation and Pass-Through Entity Taxes FAQs; Individual Income Tax FAQs; Fiduciary Tax FAQs; Sales and Excise Taxes . 2022-23 Changes to Sales …

The December 2023 edition of the Kentucky Sales Tax Facts highlights issues related to non-profit groups, extended warranty services, short-term rental services, and RV camper trailers. …

Jan 1, 2023 · Before the seller is eligible for a sales and use tax refund, the seller must refund the taxes collected back to the customer. See KRS 139.770 . Then, sellers must file a Sales and …

Sales and use tax imposed on services is based on where the customer receives the service. For the purposes of sales and use tax, receiving a service means where the customer makes first …

Income Taxes . Income Taxes; Corporation and Pass-Through Entity Taxes FAQs; Individual Income Tax FAQs; Fiduciary Tax FAQs; Sales and Excise Taxes . 2022-23 Changes to Sales …