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10A104-I (08-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE INSTRUCTIONS
UPDATE OR CANCELLATION OF KENTUCKY TAX ACCOUNT(S)
This Form is used to update business information or request cancellation of an Employer’s Withholding Tax Account, Sales and Use Tax
Account,Transient Room Tax Account, Motor Vehicle Tire Fee Account, Telecommunications Tax Account, Utility Gross Receipts License Tax
Account, Commercial Mobile Radio Service (CMRS) Prepaid Service Charge Account, Consumer’s Use Tax Account, Corporation Income Tax
Account, Limited Liability Entity Tax Account, Coal Severance and Processing Tax Account, Coal Seller/Purchaser Certificate ID Number and/
or Pass-Through Non-Resident Withholding Tax Account.
For assistance in completing the Update Form, please call the Data Quality Branch at(502) 564-2694, or you may contact the
Telecommunications Device for the Deaf.

The Department of Revenue has an Ombudsman to serve as your advocate and is available to make sure your rights are protected. You may
contact the Ombudsman at (502) 564-7822.

SECTION A—REASON FOR COMPLETING THIS UPDATE FORM SECTION B—BUSINESS AND CONTACT INFORMATION
1. Current Kentucky Account Numbers—List the tax account(s) 3. Legal Business Name—Enter the complete legal business
assigned to your business or organization. name for your business or organization. If you have changed
the name, enter the new name.
2. Effective Date—Enter the effective date of the changes.
NOTE: All businesses organized or qualified with the
Check the box(es) which corresponds to the reason the form Kentucky Secretary of State must have first changed their
is being submitted. legal business name with the Secretary of State before the
• Update Business Name or DBA Name—Complete Sections Department of Revenue will update the name on their tax
A and B to provide new name(s). accounts.
• Update an Existing Business Location’s Information 4. Doing Business As (DBA) Name—If your business or
for the Sales and Use Tax Account—Complete Sections organization has a “doing business as” name, enter the name.
A, B, and C to provide the updated location information If you have changed the DBA name, enter the new name.
for the Sales and Use tax account. An updated Sales 5. Federal Employer Identification Number (FEIN)—Enter the
and Use Tax Permit will be sent for updated location. FEIN assigned to your business or organization by the Internal
Revenue Service (IRS). If your FEIN has changed, an update
• Close a Location of Current Business for the Sales
cannot be made. You must apply for new accounts using the
and Use Tax Account—Complete Sections A, B, and C
Kentucky Tax Registration Application, Form 10A100.
to provide the address information for the closing location.
6. Kentucky Secretary of State Organization Number—Enter
• Open a New Location of Current Business for the Sales the Organization Number assigned to your entity by the
and Use Tax Account—Complete Sections A, B, and C to
Kentucky Secretary of State’s Office. (Sole Proprietorships
provide the new location information. A Sales and Use Tax
and General Partnerships are not required to register with the
Permit will be sent for this new branch location.
Secretary of State.) If your Kentucky Organization Number has
NOTE: Taxpayers with different business locations changed, an update cannot be made. You must apply for new
performing the same activity shall not be issued account(s) using the Kentucky Tax Registration Application,
separate sales tax accounts. Form 10A100.
• Change Accounting Periods —Complete Sections A, B, 7. Commonwealth Business Identifier (CBI)—Enter the
and D to notify the Department of Revenue of a change in 10-digit CBI Number that has been assigned to your business,
your Accounting Period year end. if applicable.
8. Person to Contact Regarding this Update Form—Enter the
• Change Taxing Election—Complete Sections A, B, and
name, title, daytime telephone number, extension and e-mail
D to notify the Department of Revenue of a change in your
address for the person to contact with questions about this
Taxing Election with the IRS.
update form.
• Update/Provide New Responsible Party Information—
Complete Sections A, B, and D to provide updated and/or SECTION C—SALES AND USE TAX LOCATION INFORMATION
new responsible party information. 9. Update or Close an Existing Business Location—Select
• Update Mailing Address(es)/Mailing Address Phone the box to indicate Close Location or Update/Move Location. To
Numbers—Complete Sections A, B, and E to update tax update an existing Business Location for your Sales and Use
account mailing address and/or phone number information. Tax Account, list the old and new addresses for the location.
(If you have multiple locations to update, attach a separate
• Request Cancellation of an Account—If you need to listing of the information in Question 9).
cancel an account, complete Sections A, B, and F. 10. - 11. Open a New Location of Current Business—List the
new address, telephone number, description of the activities
• Closing Business / Close All Tax Accounts—If the performed at the new location and the date the location will
business is closing or all tax accounts need to be closed, open. (If you have more than two locations to add, attach a
completed Sections A, B, and F. separate listing of the information in Questions 10-11).

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10A104-I (08-20) Page 2

SECTION D—UPDATE ACCOUNTING PERIOD, OWNERSHIP TYPE, SECTION E—UPDATE MAILING ADDRESS AND PHONE NUMBERS
AND/OR RESPONSIBLE PARTIES FOR TAX ACCOUNTS
12. Accounting Period Change with the IRS—Indicate the new 16. Start Date for Address Change—Enter the start date for the
information if you have changed your Accounting Period with mailing address change.
the Internal Revenue Service (IRS).
17. Tax Accounts for which the Address Change Applies —
13. Taxing Election Change with the IRS— Check the box(es) for all tax accounts for which the address
A. Enter your current Business Structure. and/or phone number change applies.
B. Indicate the old and new taxing elections.
18. List New Mailing Address—Complete the mailing address,
14. - 15. Ownership Disclosure—Responsible Party Update— city, state, zip code, county if mailing address is in Kentucky,
Enter the full legal name, Social Security Number or FEIN, and the telephone number for the address in this section. You
Driver’s License Number, Driver’s License State of Issuance, may include a PO Box here.
Business Title, Effective Date of Title, residence street
address, city, state, zip code, telephone number, and county 19. Start Date for Address Change—If you have a second
(if Kentucky). address change for tax accounts other than the ones checked
in Question 16, enter start date for the mailing address change.
NOTE: You are required to provide your Social Security
Number on tax forms per Section 405, Title 42, of the United 20. Tax Accounts for which the Address Change Applies —
States Code. This information will be used to establish Check the box(es) for all tax accounts for which the second
your identity for tax purposes. address and/or phone number change applies.
If this responsible party will replace an existing responsible 21. List New Mailing Address—Complete the mailing address,
party listed on your tax accounts, check the box and list the city, state, zip code, county if mailing address is in Kentucky,
previous responsible party’s name and the date they ceased and the telephone number for the second address in this
being in their listed title. section. You may include a PO Box here.
• For a Sole Proprietorship or an LLC (for Federal SECTION F—REQUEST FOR CANCELLATION OF ACCOUNT(S)
Purposes Taxed as an Individual)—Enter the original 22. Tax Accounts for which Cancellation is Requested—Check
owner’s updated information. If there is a new owner, the box(es) for the account(s) you wish to have cancelled.
updates cannot be made. You must apply for new accounts
using the Kentucky Tax Registration Application, Form 23. Reason for Cancellation—Check the box that corresponds to
10A100. the reason the account should be cancelled. If “Other” selected,
enter reason.
• For an LLC (for Federal Purposes Taxed as a Single
Member Disregarded Entity)—Enter the single member’s 24. Effective Date to Cancel Account(s)—Enter the last date of
updated company information in Question 16. If the LLC operations or activity for the account type you are requesting
has managers, their updated information can be entered cancellation.
in Question 17. Attach a separate sheet for more LLC NOTE: A corporation’s or limited liability pass-through
managers. entity’s income tax/LLET account number is cancelled
• For a Joint Venture, General Partnership, Limited with the filing of the “final” return. A corporation or
Partnership, LLP, LLLP, or LLC (for Federal Purposes limited liability pass-through entity organized in Kentucky
Taxed as a Partnership, Corporation, S Corporation, shall not file a final return before it is officially dissolved
or Non–profit)—Enter the updated information for the pursuant to the provisions of KRS Chapter 14A.
partners’/members’ information. If there are more than two 25. If Business Sold—List the name, address and telephone
partners/members to update, attach a separate sheet. number for the new owners.
• For a Corporation, S Corporation, Government, 26. If Merged out of Existence—List the name, FEIN, address
Association, REIT, RIC, REMIC, Trust or Non–profit — and telephone number of the surviving business.
Enter the updated officers’ information. If there are more
than two officers to update, attach a separate sheet.

The Kentucky Department of Revenue does not
discriminate on the basis of race, color, national origin,
sex, age, religion, disability, sexual orientation, gender
identity, veteran status, genetic information or ancestry
in employment or the provision of services.

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