How to Get a Kentucky Tax ID Number for Your Business

To get a Kentucky tax ID number for your business, you complete two separate registrations: first, apply for a federal Employer Identification Number (EIN) with the IRS, then register your business with the Kentucky Department of Revenue through its portal at MyTaxes.ky.gov. The state registration produces one main account number that ties your business to every Kentucky tax it owes, whether that is sales tax, employer withholding, the Limited Liability Entity Tax, or something else. Online, most people finish the federal step in minutes and the state step in a few days.

Step One: Get Your Federal EIN

The EIN is a nine-digit number the IRS assigns to businesses for tax filing and reporting.¹ You need one if you run a corporation, partnership, or LLC, or if your business has employees. The application is free on the IRS website, and online applicants usually receive the number immediately.²

Get the EIN before you start the Kentucky registration. The state form requires it as a mandatory field.³ A sole proprietor with no employees can use a Social Security Number instead, but the Kentucky Department of Revenue encourages every business to obtain an EIN even when federal law does not require it.⁴ It also keeps your SSN off business paperwork.

Form Your Entity First, If You Haven’t Already

The tax registration assumes your business already legally exists. LLCs file Articles of Organization with the Kentucky Secretary of State, and corporations file Articles of Incorporation. The filing fee is $40 either way. Corporations also pay an organization tax based on authorized shares, starting at one cent per share for the first 20,000, with a $10 minimum.⁵

These are two different offices doing two different jobs. The Secretary of State creates the entity. The Department of Revenue registers it for taxes. Sole proprietors and general partnerships skip the entity filing and go straight to the tax registration once they have an EIN.

Step Two: Register With the Kentucky Department of Revenue

The state registration is where you actually get your Kentucky tax ID. It happens on the Department of Revenue’s portal at MyTaxes.ky.gov.⁴ Kentucky also runs a broader One Stop Business Portal at onestop.ky.gov, but for tax registration specifically the Department directs you to MyTaxes.ky.gov.

Which Tax Accounts Your Business Needs

You register only for the accounts your activities actually trigger. The common ones:

Sales and Use Tax, if you sell tangible personal property, digital property, or certain taxable services in Kentucky. The state rate is 6% of gross receipts, and it applies whether you sell in person or remotely into the state.⁶
Employer Withholding Tax, if you have employees working in Kentucky. You withhold state income tax from wages and remit it on a schedule tied to how much you withhold.
Limited Liability Entity Tax (LLET), owed by every business entity with liability protection under Kentucky law, including corporations, LLCs, S-corporations, and limited partnerships. Sole proprietorships and general partnerships are excluded. The minimum LLET is $175 per year for entities with $3 million or less in gross receipts.⁷⁸
Corporation Income Tax, which corporations owe in addition to the LLET.⁹

Some industries need separate specialized applications on top of the standard tax registration. Motor fuels licenses, tobacco and vapor product licenses, and coal severance taxes all fall in this bucket.¹⁰ Tobacco and cigarette licenses go through MyTaxes.ky.gov but use a different application process.¹¹ If any of these apply to you, call the Registration Branch at (502) 564-3306 to confirm what you need before you start.

What to Gather Before You Log In

Have everything ready before you open the application. The system is not forgiving of a half-finished session.

Your federal EIN. The application flags this as required and instructs you to complete it before submitting.³
Your legal structure: LLC, C-corporation, S-corporation, partnership, or sole proprietorship.
The legal business name and physical Kentucky address. If you have no Kentucky location but sell into the state, use your primary business address.
A description of what the business does in Kentucky, plus your NAICS code if you know it.³
The exact start date of your Kentucky activity. This date sets your initial filing period.
Full names, addresses, Social Security Numbers, dates of birth, and driver’s license numbers for every corporate officer, partner, member, or other responsible party.³
The specific tax accounts you need, such as Sales Tax, Withholding, LLET, or Corporation Income Tax.

Take the ownership section seriously. The people listed there can be personally assessed by the Department of Revenue for unpaid business taxes across a wide range of tax types, and the two defenses are limited to showing you were not an officer when the liability arose or did not control the company’s finances at that time.¹²

Filling Out the Application

Create a user account and profile on MyTaxes.ky.gov, then select the option to register a new business. The system asks for your EIN, legal structure, physical location, NAICS code, and start date. When it prompts you to select tax types, check every box that fits. Add them all up front. Going back later to activate additional accounts is possible but slower.

Once you have entered everything, the portal shows you a full summary. Read it carefully. Corrections after submission take time. Sign electronically to certify the information, submit, and keep the confirmation number you receive until your official account number arrives.

How Long It Takes

Online applications process much faster than paper. Paper submissions mailed, faxed, or emailed to the Department can take up to three weeks. There is no paid expedited service; the online portal is the fastest option.⁴

What Happens If You Register Late

Failing to register on time is not a paperwork slip. The Department of Revenue charges a penalty for failing to timely obtain a required tax ID or permit equal to 10% of the associated cost or fee, with a $50 minimum and no cap.¹³

Any tax you should have collected and remitted during the unregistered period also accrues interest. For calendar year 2026, the interest rate is 9%. The Department can waive penalties for reasonable cause such as circumstances beyond your control or undue financial hardship, but interest cannot be waived under any circumstances.¹³

After You Have Your Number

Your Kentucky tax account is not a set-it-and-forget-it item. Use MyTaxes.ky.gov to update your address, contact information, or the responsible officer on the account. Report changes in legal structure, like converting from an LLC to a corporation, and significant ownership changes through the portal or on Form 10A104.

If your activities expand, add the new tax type under your existing account. A business that started with a Sales Tax account and later hires its first employee, for example, adds an Employer Withholding Tax account through the portal without opening a new account ID.

When you stop operating in Kentucky, close the account. Form 10A104 (Update or Cancellation of Kentucky Tax Account) asks you to identify each account being cancelled, choose the reason, and give the last date of taxable operations.¹⁴ You can also start the process on MyTaxes.ky.gov.⁴

One catch for corporations and limited liability pass-through entities: the income tax and LLET account closes by filing a final return, not through Form 10A104. A Kentucky-organized entity cannot file that final return until it has been officially dissolved through the Secretary of State under KRS Chapter 14A.¹⁴ Trying to close the tax account without dissolving the entity leaves filing obligations that keep running in the background.

1
Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Employer Identification Number
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Kentucky Department of Revenue. Kentucky Tax Registration Application and Instructions
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Kentucky Department of Revenue. Business Registration
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Kentucky Secretary of State. Business Filings – Fees
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Kentucky Department of Revenue. Sales and Use Tax
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Kentucky Department of Revenue. Corporation Income and Limited Liability Entity Tax
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Kentucky Legislative Research Commission. Kentucky Revised Statutes 141.0401
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Kentucky Department of Revenue. Corporation, LLC, and Pass-Through Tax Frequently Asked Questions
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Kentucky Department of Revenue. Additional Tax Registration Information
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Kentucky Department of Revenue. Tobacco and Vapor Products Taxes
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Kentucky Department of Revenue. Corporate Officers Assessment
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Kentucky Department of Revenue. Penalties, Interest and Fees
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Kentucky Department of Revenue. Update or Cancellation of Kentucky Tax Accounts – Form 10A104