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Kentucky Affidavit of Exemption - For administration of estates not owing KY death tax & not required to file a federal Estate & Gift Tax Return
Form 92A300 is obsolete, and is no longer supported by the Kentucky Department of Revenue.
Extracted from PDF file 2019-kentucky-form-92a300.pdf, last modified September 2013Affidavit of Exemption - For administration of estates not owing KY death tax & not required to file a federal Estate & Gift Tax Return
92A300 (9-13) AFFIDAVIT OF EXEMPTION Affiant ____________________________ , being first duly sworn, states that he/she is fiduciary or beneficiary of the estate of _______________________________ , who died on the _______ day of _______________ , _______ , a resident of _________________________ County, Kentucky. Affiant states that all assets of the estate pass to exempt beneficiaries pursuant to Kentucky Revised Statute 140.080* or exempt organizations pursuant to Kentucky Revised Statute 140.060** either by virtue of the decedent’s will, the intestate laws of this state, or by contract (survivorship, payable on death, trust, etc.). Affiant further states that a Kentucky Inheritance Tax Return will not be filed since no death tax is due the state and a Federal Estate and Gift Tax Return (Form 706) is not required to be filed because the gross estate is less than the required amount set out in Section 2010(c) of the Internal Revenue Code. This affidavit is being submitted to satisfy the requirements of Kentucky Revised Statute 395.605. __________________________________________________________ Signature Witness my hand this ________ day of __________________________ , __________ . Sworn and subscribed to before me by _____________________________________ this _______ day of ____________________________________________ , __________ . ______________________________________________________ Notary Public My commission expires______________________________________ *Exempt beneficiaries under KRS 140.080 include spouse, children, stepchildren, grandchildren, parent, brother, and sister. **Exempt organizations include educational, religious or other institutions, societies, or associations, whose sole purpose is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions in this state qualify as exempt organizations provided that any transfer to such an organization is for public purposes.
Form 92A300
More about the Kentucky Form 92A300 Corporate Income Tax Tax Return
We last updated the Affidavit of Exemption - For administration of estates not owing KY death tax & not required to file a federal Estate & Gift Tax Return in May 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Kentucky Department of Revenue. You can print other Kentucky tax forms here.
Other Kentucky Corporate Income Tax Forms:
TaxFormFinder has an additional 129 Kentucky income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PTE Instructions | Kentucky Pass-Through Entity Income and LLET Return - Instructions |
| Form 725 | Kentucky Single Member LLC Individually Owned & LLET Return |
| Form 720S | Kentucky S Corporation Income Tax and LLET Return |
| Schedule A | Apportionment and Allocation for corporations and pass-through entities taxable both within and without Kentucky - Schedule 41A720A |
| Form 92A205 | Inheritance Tax Return - Short Form |
View all 130 Kentucky Income Tax Forms
Form Sources:
Kentucky usually releases forms for the current tax year between January and April. We last updated Kentucky Form 92A300 from the Department of Revenue in May 2021.
Form 92A300 is a Kentucky Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Kentucky Form 92A300
We have a total of seven past-year versions of Form 92A300 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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