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10A104-I (06-17)
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 D 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 D
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 D 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.
• Add a Mine Location to an Existing Coal Tax Account — 7. Commonwealth Business Identifier (CBI)—Enter the
Complete Sections A, B, and C to provide the information 10-digit CBI Number that has been assigned to your business,
for the new mine location. if applicable.
8. Person to Contact Regarding this Update Form—Enter the
• Change Accounting Periods —Complete Sections A, B,
name, title, daytime telephone number, extension and e-mail
and E to notify the Department of Revenue of a change in
address for the person to contact with questions about this
your Accounting Period year end.
update form.
• Change Taxing Election—Complete Sections A, B, and
E to notify the Department of Revenue of a change in your SECTION C—ADD A NEW MINE LOCATION TO AN EXISTING
Taxing Election with the IRS. COAL TAX ACCOUNT
• Update/Provide New Responsible Party Information— 9. Kentucky Mine Locations—Enter the mine name; mine
Complete Sections A, B, and E to provide updated and/or number; Kentucky county in which the mine operates; Surface
new responsible party information. Disturbance Mining Permit Number issued to you by the
Department of Natural Resources, Division of Mine Permits;
• Update Mailing Address(es)/Mailing Address Phone contract miner name hired to mine the coal; and the Federal
Numbers—Complete Sections A, B, and F to update tax Employer Identification Number (FEIN) of the contract miner.
account mailing address and/or phone number information.
For more information, contact the Division of Mine Permits,
• Request Cancellation of an Account—If you need to Department of Natural Resources, 300 Sower Boulevard, 2nd
cancel an account, complete Sections A, B, and G. Floor, Frankfort, KY 40601 or call (502) 564-2320.

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10A104-I (06-17) Page 2

10. Additional Mining Locations— Do you operate additional partners’/members’ information. If there are more than two
mine locations? If yes, attach continuation pages to this partners/members to update, attach a separate sheet.
form listing the information requested in Question 9 for each
additional Kentucky mine location you operate. • For a Corporation, S Corporation, Government,
Association, REIT, RIC, REMIC, Trust or Non–profit —
SECTION D—SALES AND USE TAX LOCATION INFORMATION Enter the updated officers’ information. If there are more
than two officers to update, attach a separate sheet.
11. Update or Close an Existing Business Location—Select
the box to indicate Close Location or Update/Move Location. To SECTION F—UPDATE MAILING ADDRESS AND PHONE NUMBERS
update an existing Business Location for your Sales and Use FOR TAX ACCOUNTS
Tax Account, list the old and new addresses for the location. 18. Start Date for Address Change—Enter the start date for the
(If you have multiple locations to update, attach a separate mailing address change.
listing of the information in Question 11).
19. Tax Accounts for which the Address Change Applies —
12. - 13. Open a New Location of Current Business—List the Check the box(es) for all tax accounts for which the address
new address, telephone number, description of the activities and/or phone number change applies.
performed at the new location and the date the location will
open. (If you have more than two locations to add, attach a 20. List New Mailing Address—Complete the mailing address,
separate listing of the information in Questions 12-13). city, state, zip code, county if mailing address is in Kentucky,
and the telephone number for the address in this section. You
may include a PO Box here.
SECTION E—UPDATE ACCOUNTING PERIOD, OWNERSHIP TYPE,
AND/OR RESPONSIBLE PARTIES 21. Start Date for Address Change—If you have a second
address change for tax accounts other than the ones checked
14. Accounting Period Change with the IRS—Indicate the new in Question 19, enter start date for the mailing address change.
information if you have changed your Accounting Period with
the Internal Revenue Service (IRS). 22. Tax Accounts for which the Address Change Applies —
Check the box(es) for all tax accounts for which the second
15. Taxing Election Change with the IRS— address and/or phone number change applies.
A. Enter your current Business Structure.
B. Indicate the old and new taxing elections. 23. List New Mailing Address—Complete the mailing address,
city, state, zip code, county if mailing address is in Kentucky,
16. - 17. Ownership Disclosure—Responsible Party Update — and the telephone number for the second address in this
Enter the full legal name, Social Security Number or FEIN, section. You may include a PO Box here.
Driver’s License Number, Driver’s License State of Issuance,
Business Title, Effective Date of Title, residence street SECTION G—REQUEST FOR CANCELLATION OF ACCOUNT(S)
address, city, state, zip code, telephone number, and county
(if Kentucky). 24. Tax Accounts for which Cancellation is Requested—Check
the box(es) for the account(s) you wish to have cancelled.
NOTE: You are required to provide your Social Security
Number on tax forms per Section 405, Title 42, of the United 25. Reason for Cancellation—Check the box that corresponds to
States Code. This information will be used to establish the reason the account should be cancelled. If “Other” selected,
your identity for tax purposes. enter reason.
If this responsible party will replace an existing responsible 26. Effective Date to Cancel Account(s)—Enter the last date of
party listed on your tax accounts, check the box and list the operations or activity for the account type you are requesting
previous responsible party’s name and the date they ceased cancellation.
being in their listed title. NOTE: A corporation’s or limited liability pass-through
entity’s income tax/LLET account number is cancelled
• For a Sole Proprietorship or an LLC (for Federal with the filing of the “final” return. A corporation or
Purposes Taxed as an Individual)—Enter the original limited liability pass-through entity organized in Kentucky
owner’s updated information. If there is a new owner, shall not file a final return before it is officially dissolved
updates cannot be made. You must apply for new accounts pursuant to the provisions of KRS Chapter 14A.
using the Kentucky Tax Registration Application, Form
10A100. 27. If Business Sold—List the name, address and telephone
number for the new owners.
• For an LLC (for Federal Purposes Taxed as a Single
Member Disregarded Entity)—Enter the single member’s 28. If Merged out of Existence—List the name, FEIN, address
updated company information in Question 16. If the LLC and telephone number of the surviving business.
has managers, their updated information can be entered
in Question 17. Attach a separate sheet for more LLC
managers.
The Kentucky Department of Revenue does not
• For a Joint Venture, General Partnership, Limited discriminate on the basis of race, color, national origin,
Partnership, LLP, LLLP, or LLC (for Federal Purposes sex, age, religion, disability, sexual orientation, gender
Taxed as a Partnership, Corporation, S Corporation, identity, veteran status, genetic information or ancestry
or Non–profit)—Enter the updated information for the in employment or the provision of services.

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