††††† 103 KAR 16:390. Attachment for corporate officer information - Form 720, 720S, and 765, Schedule Q.


††††† RELATES TO: KRS 131.130(3)


††††† NECESSITY, FUNCTION AND CONFORMITY: KRS 131.130(3) provides that the department may prescribe a form necessary for the administration of any revenue law by the promulgation of an administrative regulation. This administrative regulation provides guidance as to filing requirements for an attachment for Officer Information, Schedule Q of Form 720, 720S, and 765 completed by software vendors if space provided on a form is inadequate.


††††† Section 1. Definitions. (1) "Officer" means president, vice-president, secretary and treasurer.


††††† Section 2. Information Required on the Attachment. The attachment shall include the following information:

††††† (1) Name of president, vice-president, secretary and treasurer;

††††† (2) Home address of president, vice-president, secretary and treasurer; and

††††† (3) Social Security number of president, vice-president, secretary and treasurer.


††††† Section 3. Filing Requirements When Using Attachment. (1) The attachment shall be attached directly to Form 720, Form 720S, or Form 765.

††††† (2) The phrase "See Attached Schedule" shall appear on the Form 720, 720S, or 765, Schedule Q, Presidentís name line.


††††† Section 4. Incorporation by Reference. (1) The following material is incorporated by reference:

††††† (a) "Form 720 - Kentucky Corporation Income Tax Return (Form 41A720)", October 2005;

††††† (b) "Form 720S - Kentucky S Corporation Income Tax Return (Form 41A720S)", October 2005; and

††††† (c) "Form 765 - Kentucky Partnership (LLC, LLP and LP Taxed As a Corporation) Income Tax Return (Form 41A765)", 2005.

††††† (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Department of Revenue, 200 Fair Oaks Lane, Frankfort, Kentucky 40602, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 1198; Am. 1519; eff. 1-5-2007.)