Instructions For Form 720 - Kentucky Corporation Income Tax And Llet Return - 2013 Page 2
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20FILING FORM GUIDE
Kentucky Form and Tax
Corporation
Form
Income
Type of Entity
Required
Tax
LLET
1. C corporation
720
Yes
Yes
2. C corporation (nexus consolidated group as provided
by KRS 141.200(11))
720
Yes
Yes
3. Publicly traded partnership (taxed as a corporation
for federal income tax purposes)
720
Yes
Yes
4. S corporation
720S
Yes *
Yes
5. Single member limited liability company whose
single member is an individual
725
No
Yes
6. Limited liability company (two or more members)
765
No
Yes
7. Limited partnership
765
No
Yes
8. Limited liability partnership
765
No
Yes
9. General partnership
765–GP
No
No
10. Publicly traded partnership (taxed as a partnership
for federal income tax purposes)
765–GP
No
No
* If the S corporation has built-in gains, passive investment income or installments of tax on the recapture of
LIFO benefits as provided by KRS 141.040(14), corporation income tax is due.
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