How to Complete Kentucky Form 10A104: Updating or Closing a Tax Account

Kentucky Form 10A104 is the Department of Revenue document you use to update an existing business tax account or cancel one you no longer need. You can file it to change your business name, mailing address, phone number, sales and use tax locations, ownership or responsible parties, or to close out a specific tax account or the business entirely. The form is a fillable PDF on the Department of Revenue website at revenue.ky.gov, there is no filing fee, and you can submit it by mail, by fax, or handle the same updates online through MyTaxes.ky.gov.

When to File It

File Form 10A104 when any of these change for a business that already has a Kentucky tax account:

Legal business name or DBA. File the name change with the Kentucky Secretary of State first, then update the Department of Revenue once that filing is processed.
Mailing address or phone number.
A sales and use tax location in Kentucky that you’re opening, closing, or relocating.
Ownership type, accounting period, or responsible parties (partners, corporate officers, LLC members, or anyone the state holds accountable for the business’s tax obligations).
Cancellation of the whole account or a specific tax type such as sales tax, withholding, or transient room tax.

Two situations fall outside this form. If you need to add a new tax account or reinstate one that was canceled, use the MyTaxes.ky.gov portal instead. And if your business structure itself changes, for example converting from a sole proprietorship to a corporation, you need a fresh registration through Form 10A100 or the MyTaxes portal, not an update.¹

What to Have Ready

Before opening the PDF, gather:

Your Kentucky Tax Account Number. This is a six-digit number. Older records sometimes show it as nine digits with leading zeroes; drop the zeroes.
Your Federal Employer Identification Number (FEIN).
The effective date of the change, in MM/DD/YYYY format. The department applies the new information to your account as of that date.
The new information itself: new address, officer names and Social Security Numbers, location addresses, or the final date of business if you’re canceling.
If you’re changing the business name, your confirmation from the Kentucky Secretary of State showing the name change was filed there first.¹

Filling Out the Six Sections

The form runs from Section A through Section F. Sections A and B are mandatory on every submission. Sections C through F are only completed if they apply to what you’re changing.²

Section A: Reason for the Update

Check every box that applies. One submission can cover more than one kind of change, for example an address update and an account cancellation together. Enter the effective date.

Section B: Business and Contact Information

Enter your current business name, Kentucky tax account number, and FEIN. Any mismatch here slows processing because this is how the department locates your file. If you’re changing the business name, include both the old and new names so the update attaches to the right record.

Section C: Sales and Use Tax Locations

Use this section to add a new location, update the address of an existing one, or close a location. For each entry, provide the physical address and the type of change, including a closing date if you’re shutting a location down.

Section D: Ownership and Responsible Parties

Report anyone being added or removed as a partner, officer, member, or responsible party. For additions, provide the full name, Social Security Number, title, and the date the person became responsible. For removals, provide an end date.²

Keep this section current. Kentucky can hold responsible parties personally liable for unpaid business taxes, especially trust fund taxes like withholding and sales tax that the business collected but didn’t remit. Someone who left the business but was never removed from the account can still be pursued.

Section E: Mailing Address and Phone

Enter the new mailing address and phone numbers. You can update the information for specific tax accounts rather than all of them, which helps when different locations handle different tax types.

Section F: Account Cancellation

Indicate whether you’re closing the entire business or just one tax account, and give the final date of business activity or the last date you collected the relevant tax. After processing, the department stops expecting returns on the canceled accounts, so non-filing notices and penalties don’t pile up.²

Cancellation does not erase outstanding liabilities. Anything due through the final date of operations is still owed, and the department can still collect.

How to Submit It

You have three options:

Online through the MyTaxes.ky.gov portal. This is the fastest route and gives you immediate confirmation.
By mail to Kentucky Department of Revenue, P.O. Box 299, Frankfort, KY 40602.²
By fax to the Division of Registration at (502) 227-0772.³

Keep a copy whichever route you use. For paper submissions, certified mail gives you proof of the send date.

Confirming the Update

Paper submissions generally take two to four weeks to process. Online submissions post faster. Once that window passes, log into MyTaxes.ky.gov and confirm your account reflects the change. If something looks wrong, call the Business Registration line at (502) 564-3306.³

Check proactively, especially before your next return is due. If an address update hasn’t posted and a notice goes to the old address, you won’t see it, and a missed notice can turn into penalties.

Federal Updates You May Also Need

Filing Form 10A104 updates Kentucky only. The IRS has its own filings:

For an address or responsible party change, file IRS Form 8822-B. Responsible party changes must be reported within 60 days.⁴
For a business name change, check the name-change box on your next Form 1120, 1120-S, or 1065 if you haven’t filed yet this year. If you already filed, send written notice to the IRS service center where you filed, including the old name, new name, EIN, effective date, and an authorized signature. A name change alone doesn’t require a new EIN if ownership stays the same.

Handling the state and federal updates together keeps the two agencies’ records in sync, which matters when the mismatch would otherwise show up during an audit or a financing application.

1
Kentucky Department of Revenue. Business Registration
2
Kentucky Department of Revenue. Kentucky Form 10A104 Tax Account Update
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Kentucky Department of Revenue. Tax Area Contact Information
4
Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business