Schedule DE: Disregarded Entity Schedule (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Schedule DE is the 2025 Disregarded Entity Schedule attached to Form 720, 720U, PTE, or 725. It lists disregarded entities by name and federal identification number, with boxes to identify each as an LLC or Q Sub.
What you'll need
Have the following information ready:
- The name and federal identification number of the taxpayer filing the Kentucky return.
- The taxpayer’s Kentucky Corporation/LLET account number, which is required.
- The name and federal employer identification number (FEIN) of each disregarded entity.
- Whether each listed entity is an LLC or Q Sub.
Schedule DE is an attachment to Form 720, 720U, PTE, or 725.
How to file
Attach the 2025 Schedule DE to Form 720, 720U, PTE, or 725.
Enter the taxpayer’s identifying information at the top. In Section A, list each disregarded entity’s name and FEIN, and check the applicable LLC or Q Sub box.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not leave the Kentucky Corporation/LLET account number blank. The form marks it as required.
- Do not enter a six-digit account number without leading zeros. The form requires nine digits, so add leading zeros if your account number has six digits.
Questions people ask
Which return do I attach Schedule DE 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. It must have nine digits. If it has six digits, add leading zeros.
How many numbered entity rows are on the form?
Section A has 15 numbered rows.