40A100: Application for Refund of Income Taxes and LLET (2024)
Kentucky · Kentucky DOR · Used for tax years 2024
Kentucky Form 40A100 is an application for a refund of income taxes and Limited Liability Entity Tax (LLET). It records taxes paid with a return, on extension, or on assessment, along with payment details, the refund amount requested, and the taxpayer’s justification.
Who files this form
Form 40A100 is for individuals, fiduciaries, corporations, and pass-through entities requesting a refund of Kentucky income tax or Limited Liability Entity Tax (LLET) paid.
For estimated payments made for tax year 2019 and later, including 2024, a Kentucky tax return must be filed to request a refund of those payments.
What you'll need
Have the following information ready:
- Taxpayer name, address, taxpayer type, and Kentucky income tax or LLET account number.
- The taxable year involved, including fiscal-year dates if applicable.
- Amounts paid with the return, on extension, or on an assessment, and the payment dates.
- For payments made by taxpayer’s check, the department’s validation number imprinted on each check. List each payment date and validation number separately if there was more than one payment.
- The refund amount requested and a statement explaining why the refund is justified. Attach a schedule if necessary.
How to file
Complete the taxpayer, tax-year, payment, and refund-request information. Explain the reason for your request and attach a schedule if necessary.
Sign and date the application in the applicable signature spaces. The form includes spaces for the taxpayer or authorized person, a spouse if the tax was paid by joint return, and a principal corporation officer or chief accounting officer. A preparer other than the taxpayer must provide their signature and firm or employer.
By signing, you certify that the applicant owes no income tax or other taxes to the Commonwealth of Kentucky and that the application and attachments are true, complete, and correct to the best of your knowledge.
Return the application to:
Kentucky Department of Revenue
Frankfort, KY 40620
Common mistakes
- Using this application instead of a Kentucky tax return to request a refund of estimated payments for tax year 2019 or later. The form specifically says a Kentucky tax return must be filed for those refunds.
Questions people ask
What taxes does this application cover?
It covers requests for refunds of Kentucky income tax and Limited Liability Entity Tax (LLET) paid.
Can I use this application to get back estimated payments for 2024?
The form says that refunds of estimated payments for tax year 2019 and later must be requested by filing a Kentucky tax return.
What if I made more than one payment by check?
List each payment date and the department’s validation number imprinted on each check separately.
Do I need to explain why I am requesting a refund?
Yes. The form asks for a statement justifying the refund request. Attach a schedule if necessary.
Does my spouse need to sign?
The form calls for your spouse’s signature if the tax was paid by joint return.