40A100: Application for Refund of Income Taxes and LLET (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 40A100 is an application for a refund of income taxes and Limited Liability Entity Tax (LLET). It records taxes paid, payment dates, the refund amount requested, and the taxpayer’s justification for the request.
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, you must file a Kentucky tax return to request a refund of those payments.
What you'll need
Have the following information ready to complete the application:
- Taxpayer name, address, taxpayer type, and Kentucky income tax and/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.
- The department's validation number imprinted on each check, if you paid by taxpayer's check.
- The refund amount requested and an explanation of why you are requesting it. Attach a schedule if necessary.
How to file
Complete the taxpayer, tax-year, payment, and refund-request information. Explain the reason for your refund request, attaching a schedule if necessary.
Sign and date the application. The form includes signature lines 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. If someone other than the taxpayer prepared the application, provide that preparer's signature and firm or employer.
The certification states 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 the signer's 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 states that a Kentucky tax return must be filed for those refunds.
- Combining payment details when more than one payment was made. The form says to list each payment date and check validation number separately.
Questions people ask
What taxes can I request a refund of on this form?
The form is an application for a refund of Kentucky income tax and Limited Liability Entity Tax (LLET).
Can I use this application to request a refund of estimated payments for 2025?
The form states that estimated payments for tax year 2019 and later require a Kentucky tax return to request a refund. That includes 2025 estimated payments.
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 explaining your justification for 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.