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the denominator of which is the total approved credit for all

TAXPAYER ASSISTANCE

corporations and railway companies.

Forms:

Each corporation or railway company eligible for the credit

Operations and Support Services Branches

provided under this section shall file a railroad expansion



501 High Street

tax credit claim on forms prescribed by the department by

Frankfort, KY 40601-2103

the fifteenth day of the first month following the close of the

(502) 564-3658

preceding calendar year. The department shall determine the

Website:

amount of the approved credit and issue a credit certificate to

Email: Financerevenueformsandenvelopes@ky.gov

the corporation or railway company by the fifteenth day of the

third month following the close of the calendar year. KRS 141.386

Endow Kentucky Tax Credit—A taxpayer making an endowment

gift to a permanent endowment fund of a qualified community

foundation, or county-specific component fund, or affiliate

Information:

community foundation, which has been certified under KRS

147A.325, is entitled to a tax credit equal to twenty percent

Division of Corporation Tax

(20%) of the endowment gift, not to exceed $10,000. The

Department of Revenue

nonrefundable tax credit is allowed against the taxes imposed

501 High Street

by KRS 141.020 or 141.040 and KRS 141.0401 and if not use

Frankfort, KY 40601-2103

in the year the tax credit is awarded may be carried forward

(502) 564-8139

for a period not to exceed five years. The department shall

issue a credit certification (Schedule ENDOW) to a taxpayer

upon receiving proof that the endowment gift was made

to the approved community foundation as provided by

KRS 141.438(7). Schedule ENDOW must be attached to the

taxpayer’s tax return each year to claim the credit. A partner,

member or shareholder of a pass-through entity shall attach a

copy of Schedule K-1, Form 720S, 765 or 765-GP to the partner’s,

KENTUCKY TAXPAYER SERVICE CENTERS

member’s or shareholder’s tax return each year to claim the

tax credit.

Information and forms are available from Kentucky Taxpayer

Service Centers in the following cities.

Ashland, 134 Sixteenth Street, 41101-7670

(606) 920-2037

TANGIBLE PERSONAL PROPERTY TAXES—The listing

period for tangible personal property is January

Bowling Green, 201 West Professional Park Court, 42104-3278

(270) 746-7470

1 through May 15 of each year. Each taxpayer is

responsible for reporting his tangible personalty subject

Central Kentucky, 501 High Street, Frankfort, 40601-2103

to ad valorem taxation. The Tangible Personal Property

(502) 564-4581 (Taxpayer Assistance)

Tax Return, Revenue Form 62A500, and instructions can

be obtained from your local county property valuation

Corbin, 15100 North US 25E, Suite 2, 40701-6188

administrator’s office or the Office of Property Valuation.

(606) 528-3322

You may also go to to download

these forms. A separate form must be filed for each

Hopkinsville, 181 Hammond Drive, 42240-7926

location in Kentucky where you have tangible personal

(270) 889-6521

property.

Louisville, 600 West Cedar Street

Floor West, 40202-2310

(502) 595-4512

Northern Kentucky, Turfway Ridge Office Park

Kentucky Department of Revenue

7310 Turfway Road, Suite 190

Mission Statement

Florence, 41042-4871

(859) 371-9049

As part of the Finance and Administration Cabinet, the mission

of the Kentucky Department of Revenue is to administer tax

Owensboro, Corporate Center

laws, collect revenue, and provide services in a fair, courteous,

401 Frederica Street, Building C, Suite 201, 42301-6295

and efficient manner for the benefit of the Commonwealth

(270) 687-7301

and its citizens.

Paducah, Clark Business Complex, Suite G

2928 Park Avenue, 42001-4024

* * * * * * * * * * * * *

(270) 575-7148

The Kentucky Department of Revenue does not discriminate

Pikeville, Uniplex Center, Suite 203

126 Trivette Drive, 41501-1275

on the basis of race, color, national origin, sex, religion, age or

(606) 433-7675

disability in employment or the provision of services.

Instructions For Form 725 - Kentucky Single Member Llc Individually Owned Llet Return - 2011 Page 12

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