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Kentucky Corporation & Pass-Through Entity Nexus Questionnaire
Form 41A800 is obsolete, and is no longer supported by the Kentucky Department of Revenue.
Extracted from PDF file 2019-kentucky-form-41a800.pdf, last modified September 2009Corporation & Pass-Through Entity Nexus Questionnaire
41A800 (12-09) Commonwealth of Kentucky DEPARTMENT OF REVENUE CORPORATION AND PASS-THROUGH ENTITY NEXUS QUESTIONNAIRE The term “you” is defined to mean the taxpayer or an agent of the taxpayer. Please explain all “YES” answers in detail and attach additional information, if necessary. 1. Legal Name of Corporation or pass-through entity: ________________________ ________________________________________________________________________ FEIN: __________________________________________________________________ Kentucky Corporation/LLET Account Number: _____________________________ 2. Home Office Mailing Address: ___________________________________________ ________________________________________________________________________ ________________________________________________________________________ 3. Location of Books and Records: __________________________________________ ________________________________________________________________________ ________________________________________________________________________ 4. Principal Product or Service in Kentucky: __________________________________ ________________________________________________________________________ ________________________________________________________________________ 5. Give State and Year of Incorporation or Organization: ________________________________________________________________________ 6. Date of Tax Year End: _____________________________________________________ 7. Is your business registered with the Kentucky Secretary of State to do business in Kentucky? YES NO YES NO If yes, give date: _________________________________________________________ 8. a. Is Kentucky the commercial domicile of your business? (Commercial domicile means the principal place from which the trade or business of the corporation or the pass-through entity is managed.) If yes, provide address: ___________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) b. Do you own or lease intangible personal property utilized in Kentucky? Page 2 YES NO YES NO YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ c. Do you own or lease intangible personal property located in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 9. a. Do you own or lease real or personal property in Kentucky? If yes, provide explanation and name and address of property: ________________________________________________________________________ ________________________________________________________________________ b. Do you maintain an office or other place of business in Kentucky? If yes, give location:______________________________________________________ ________________________________________________________________________ ________________________________________________________________________ c. Do you maintain in Kentucky an inventory of merchandise or material for sale, distribution or manufacture, or consigned goods, regardless of whether kept on the taxpayers premises, in a public or rented warehouse, or otherwise? If yes, provide an explanation and location of any goods: ___________________ ________________________________________________________________________ ________________________________________________________________________ d. Do you own computer software used in the business of a third party within Kentucky? If yes, provide explanation and name and address of any third parties: ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) 10. a. Do you have one or more individuals performing services in Kentucky? Page 3 YES NO YES NO YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ b. Do you perform services in Kentucky, whether directly by the corporation or pass-through entity, or indirectly by directing activities performed by a third party? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ c. Do you accept orders in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ d. Do you operate a sports team which engages in professional sports activities in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ e. Do you own an interest in mineral rights in Kentucky, including interests in coal, oil, or natural gas? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ f. Do you lease motion picture films to movie theaters and television stations in Kentucky? If yes, explain: __________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) g. Are you a member of a single member limited liability company that is doing business in Kentucky and is disregarded for federal income tax purposes? Page 4 YES NO YES NO YES NO YES NO YES NO YES NO If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ h. Are you a shareholder, partner, or member of a pass-through entity doing business in Kentucky? If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ i. Do you receive income from intangible personal property that has acquired a Kentucky situs? (See 103 KAR 16:240 for definition of situs) If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ j. Are you a professional service provider (such as a law firm, accounting firm, etc.) providing services in Kentucky? If yes, provide dates in Kentucky: _________________________________________ ________________________________________________________________________ ________________________________________________________________________ 11. Do you derive income from or attributable to sources within this state including deriving income directly or indirectly from a trust doing business in this state? If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ 12. a. Do you direct activities at Kentucky customers for the purpose of selling them tangible personal property? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) b. Do you direct activities at Kentucky customers for the purpose of selling them services? Page 5 YES NO YES NO YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ c. Do you solicit Kentucky customers for the sale, lease, rental, license or other disposition of real property or intangibles? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ d. Do you make repairs or provide maintenance service to property sold or to be sold in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ e. Do you install or supervise the installation of property at or after shipment or delivery to a Kentucky customer? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ f. Are you involved in collecting current or delinquent accounts, from Kentucky customers or parties, through assignment or otherwise? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ g. Do you investigate the credit worthiness of Kentucky customers? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) h. Are you involved in repossessing property in Kentucky? Page 6 YES NO YES NO YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ i. Do you conduct training courses, seminars or lectures in Kentucky for personnel other than personnel involved only in solicitation? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ j. Are you involved in investigating, handling, or otherwise assisting in resolving Kentucky customer complaints, other than mediating direct customer complaints if the sole purpose of the mediation is to ingratiate the sales personnel with the customer? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ k. Do you approve or accept orders from Kentucky customers? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ l. Are you involved in securing deposits on Kentucky sales? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ m. Do you pick up or replace damaged or returned property, including stale or unsaleable property in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) n. Do you maintain a sample or display area for an aggregate of fifteen (15) days or more at any one location within Kentucky during the year? Page 7 YES NO YES NO YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ o. Do you provide in Kentucky technical assistance or service, including engineering assistance or design service, if one of the purposes thereof is other than the facilitation of the solicitation of orders? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ p. Do you hire, train or supervise personnel in Kentucky for other than solicitation purposes? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ q. Are you using agency stock checks or any other instrument or process by which sales are made within Kentucky by sales personnel? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ r. Are you carrying samples in Kentucky for sale, exchange or distribution in any manner for consideration or other value? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ s. Are you providing shipping information and coordinating deliveries in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) t. Are you supervising the operations of a franchisee or similar party in Kentucky? Page 8 YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ u. Are you monitoring, inspecting, or approving work performed by an independent contractor under a warranty or similar arrangement in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ v. Are you consigning stock of goods or other tangible personal property for sale to any person, including an independent contractor in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ w. Are you fulfilling sales orders by shipment or delivery from a point within Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ x. Do you own, lease, maintain or otherwise use as part of the business operations in Kentucky any of the following facilities or property: 1. Repair shop? YES NO 2. Parts department? YES NO 3. Warehouse? YES NO 4. Meeting place for directors, officers or employees? YES NO 5. Stock of goods other than samples for sales personnel or that are used entirely ancillary to solicitation? YES NO 41A800 (12-09) 6. Telephone answering service that is publicly attributed to the company in their representative status? Page 9 YES NO An office or place of business of any kind other than an in-home office (an office is considered in-home if it is located within the residence of the employee or representative)? YES NO An in-home office attributable to the company or to the employee or representative of the company in an employee or representative capacity? YES NO A telephone listing or other public listing within Kentucky for the company, or for an employee or representative of the company in that capacity, or other indications through advertising or business literature that the company or its employee or representative can be contacted at a specific address within Kentucky? YES NO An in-home office that is used for any purpose other than soliciting and receiving orders from customers or for transmitting orders outside of Kentucky for acceptance or rejection by the company? YES NO If yes to any of the above questions, explain: _________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ y. Does an employee or other representative of your company maintain in Kentucky any of the following: 1. 2. 3. 4. If yes to any of the above questions, explain: _________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ 41A800 (12-09) z. Are you entering into franchising or licensing agreements, selling, or otherwise disposing of franchises and licenses, or selling or otherwise transferring tangible personal property pursuant to the franchise or license by the franchisor or licensor to its franchisee or licensee within Kentucky? Page 10 YES NO YES NO YES NO YES NO YES NO If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 13. Do you solicit orders for services in Kentucky? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 14. a. Are you the parent corporation of a qualified real estate investment trust subsidiary that is doing business in Kentucky? If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ b. Are you the parent corporation of a qualified subchapter S subsidiary that is doing business in Kentucky? If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ c. Do you own a related corporation which is performing activities as the company’s agent in Kentucky? (“Related corporation” means having an ownership interest of 50% or more during any portion of the taxable year) If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ 41A800 (12-09) d. Do you receive income from a contract between your company and a related corporation doing business in Kentucky? Page 11 YES NO YES NO YES NO If yes, provide the name, identification number and address of each: ________________________________________________________________________ ________________________________________________________________________ e. Is your corporation essentially a shell corporation which has no economic purpose other than tax planning? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ f. Have you entered into any franchising or licensing agreements and received income from franchising or licensing agreements that have acquired a Kentucky business situs? If yes, explain: ___________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ The above responses apply to the period from _______________ to _______________. (Please give details of any changes in the nature of the entity’s activity in Kentucky and specify the tax periods involved.) PROVIDE ANY ADDITIONAL INFORMATION WHICH MAY BE USEFUL IN DETERMINING WHETHER YOU HAVE A FILING REQUIREMENT FOR TAXES IN KENTUCKY. Person completing questionnaire: __________________________________________ Title: ___________________________________________________________________ Telephone: ______________________________________________________________ Date: ___________________________________________________________________ Please return this completed questionnaire to: ATTN: Division of Corporation Tax Kentucky Department of Revenue P. O. Box 181, Station 52 Frankfort, Kentucky 40602-0181 Telephone: 502-564-8139 Fax: 502-564-0058
41A800(12-09).indd
More about the Kentucky Form 41A800 Corporate Income Tax
Questionnaire completed by the taxpayer used by the Kentucky department of Revenue to determine if a business has nexus in Kentucky.
We last updated the Corporation & Pass-Through Entity Nexus Questionnaire 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.
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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 41A800 from the Department of Revenue in May 2021.
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 41A800
We have a total of eight past-year versions of Form 41A800 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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