Schedule DE: Disregarded Entity Schedule (2024)
Kentucky · Kentucky DOR · Used for tax years 2024
Kentucky Schedule DE lists disregarded entities, including each entity’s name, federal identification number, and whether it is an LLC or Q Sub. It attaches to Form 720, 720U, PTE, or 725.
What you'll need
Have the following information ready for the 2024 Schedule DE:
- The name of the taxpayer filing the Kentucky tax return.
- The taxpayer’s federal identification number.
- The Kentucky Corporation/LLET account number, which the form marks as required.
- Each disregarded entity’s name and federal employer identification number (FEIN).
- Whether the applicable box for each entity is LLC or Q Sub.
The schedule is an attachment to Form 720, 720U, PTE, or 725.
How to file
Enter the taxpayer’s identifying information at the top of Schedule DE. In Section A, list each disregarded entity’s name and FEIN, and check the applicable LLC or Q Sub box.
Attach Schedule DE to Form 720, 720U, PTE, or 725. The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving out the Kentucky Corporation/LLET account number. The form specifically marks it as required.
- Forgetting to attach Schedule DE to Form 720, 720U, PTE, or 725.
- Leaving the applicable entity-type box unchecked. Section A directs you to check the applicable LLC or Q Sub box.
Questions people ask
Which return does Schedule DE attach to?
The form says to attach it to Form 720, 720U, PTE, or 725.
What information goes in Section A?
List each disregarded entity’s name and FEIN, and check the applicable LLC or Q Sub box.
Is the Kentucky Corporation/LLET account number required?
Yes. The field at the top of the form is marked “Required.”
How many entities can I list on the printed schedule?
Section A has 15 numbered rows.