A Kentucky LLET number is the account number the Kentucky Department of Revenue assigns to your business for the Limited Liability Entity Tax. You get one by filing the Kentucky Tax Registration Application (Form 10A100), either online through MyTaxes.ky.gov or by mailing the paper form to the Department of Revenue in Frankfort.1Kentucky Department of Revenue. Business Registration The number is separate from your federal EIN and is what the state uses to identify you on LLET filings and payments.
What the Number Is For
The Limited Liability Entity Tax is a Kentucky tax on businesses whose structure shields their owners from personal liability. It is not an income tax. It’s calculated on the entity’s gross receipts or gross profits and is owed whether or not the business turned a profit that year.2Kentucky Department of Revenue. Corporation, LLC, and Pass-Through Tax Frequently Asked Questions Your LLET account number is what ties your filings to your entity in the department’s system.
Who Needs an LLET Number
You need one if your business is any of the following:
- C corporation (including consolidated and unitary combined groups)
- S corporation
- Limited liability company, single-member or multi-member
- Limited partnership
- Limited liability partnership
- Publicly traded partnership taxed as a corporation for federal purposes
Sole proprietorships and general partnerships do not register for an LLET number and do not owe the tax, because they don’t provide limited liability protection.3Kentucky Department of Revenue. Corporation Income and Limited Liability Entity Tax Publicly traded partnerships taxed as partnerships for federal purposes are also exempt.2Kentucky Department of Revenue. Corporation, LLC, and Pass-Through Tax Frequently Asked Questions
Before you can register with the Department of Revenue, your entity must already be on file with the Kentucky Secretary of State.1Kentucky Department of Revenue. Business Registration
How to Register
Form 10A100, the Kentucky Tax Registration Application, is the single form that opens your LLET account along with any other state tax accounts your business needs. There is no separate LLET-only form.1Kentucky Department of Revenue. Business Registration
What to Have Ready
Gather these before you start:
- Your Federal Employer Identification Number. The form won’t submit without it.4Kentucky Department of Revenue. Kentucky Tax Registration Application and Instructions Form 10A100
- Your entity’s legal business name
- The physical street address of your primary business location. P.O. boxes are not accepted for that field.
- Your business structure
- The date you began business activity in Kentucky
- A contact person for follow-up questions
Online
The Department of Revenue recommends filing through MyTaxes.ky.gov for faster processing.5Kentucky Department of Revenue. Business Registrationa> You create an account, complete the electronic version of Form 10A100, and submit it through the portal.
By Mail
Download Form 10A100 from revenue.ky.gov, complete it, and mail it to:
Kentucky Department of Revenue
Division of Registration
501 High Street, Station 20
Frankfort, KY 40602-02994Kentucky Department of Revenue. Kentucky Tax Registration Application and Instructions Form 10A100
After You Submit
The department reviews the application and assigns your LLET account number. Online submissions are generally processed faster than paper. Confirmation comes by mail or through your MyTaxes.ky.gov account, so keep the contact information on your application current. If something on the application is wrong, such as an invalid FEIN or a missing field, the department will reach out before issuing the number.
To check on an application or ask about an existing account, call the Division of Corporation Tax at (502) 564-8139. Have your Corporate/LLET Account Number or FEIN ready.2Kentucky Department of Revenue. Corporation, LLC, and Pass-Through Tax Frequently Asked Questions
What the Tax Actually Costs
If your total gross receipts or total gross profits from all sources are $3 million or less, your LLET is $175 for the year. That $175 minimum applies to every entity subject to the tax, no matter how small.6Kentucky Legislative Research Commission. Kentucky Revised Statutes 141.0401 – Limited Liability Entity Tax, Exemptions, Rate
Above that threshold, the tax is computed two ways and you pay the lower amount:
- 0.095% of Kentucky gross receipts ($0.095 per $100), or
- 0.75% of Kentucky gross profits ($0.75 per $100)
Between $3 million and $6 million in total gross receipts or gross profits, a sliding-scale formula smooths the transition so businesses don’t face a cliff at the $3 million line.3Kentucky Department of Revenue. Corporation Income and Limited Liability Entity Tax
Using the Number to File
Once assigned, your LLET account number goes on every return. The form depends on entity type:
- C corporations file Form 720 (Kentucky Corporation Income Tax and LLET Return)
- S corporations file Form 720S
- Partnerships and multi-member LLCs file Form 765
- Single-member LLCs that are disregarded for federal tax purposes are included in the return filed by the parent entity7Kentucky Department of Revenue. Instructions 720 Kentucky Corporation Income Tax and LLET Return
For calendar-year filers, C corporations must file Form 720 by April 15, and S corporations and partnerships must file by March 15. Kentucky grants an automatic six-month extension to file, so no separate extension request is required. The extension covers filing only; any tax owed is still due on the original date, and interest and penalties run on unpaid balances after that.
Local Taxes Are Separate
Registering for an LLET number handles your state obligation. Many Kentucky cities and counties impose their own occupational license taxes or business license fees, and those are not covered by Form 10A100. Contact the city and county governments where you operate to find out what they require.1Kentucky Department of Revenue. Business Registration