Commonwealth of Kentucky Kentucky Department of Revenue SUBSTITUTE FORMS DEVELOPMENT GUIDE BUSINESS, FIDUCIARY, EMPLOYER PAYROLL WITHHOLDING, AND INDIVIDUAL INCOME TAX Tax Year 2019 Processing Year 2020 Version 1.2 August 14, 2019
| Commonwealth of Kentucky Kentucky Department of Revenue SUBSTITUTE FORMS DEVELOPMENT GUIDE BUSINESS, FIDUCIARY, EMPLOYER PAYROLL WITHHOLDING, AND INDIVIDUAL INCOME TAX Tax Year 2019 Processing Year 2020 Version 1.2 August 14, 2019 |
| SUBSTITUTE FORMS DEVELOPMENT GUIDE Tax Year 2019 INTRODUCTION ............................................................................................................................................. 5 Definition of a Substitute Tax Form .............................................................................................................. 5 APPROVAL OF SUBSTITUTE INCOME TAX FORMS ............................................................................... 5 GUIDELINES FOR PROGRAMMING SUBSTITUTE TAX FORMS ............................................................... 6 Margins and Layout ....................................................................................................................................... 6 Text on Substitute Forms and Schedules ....................................................................................................... 6 Printing Amounts in Data Fields .................................................................................................................... 6 Boxes Designating an Option ........................................................................................................................ 7 Company Identification Code ........................................................................................................................ 7 Internal Control Numbers .............................................................................................................................. 7 GUIDELINES FOR CUSTOMER USE ............................................................................................................ 8 Paper Requirements ....................................................................................................................................... 8 Printing Requirements ................................................................................................................................... 8 SUBSTITUTE TAX FORM APPROVAL PROCESS ...................................................................................... 8 What the Company Must Do ......................................................................................................................... 8 What KDOR Will Do ..................................................................................................................................... 9 GENERAL INFORMATION REGARDING RECORD LAYOUT ................................................................. 9 Starting Positions ........................................................................................................................................... 9 Reference Marks ............................................................................................................................................ 9 Income Tax Forms and Schedules without a Form ID ................................................................................... 9 Company ID Code ........................................................................................................................................10 Scanned Income Tax Forms and Schedules ..................................................................................................10 1D Barcode ...................................................................................................................................................10 Additional Individual Income Tax Form Layout Changes…………………………………………………11 Barcode Placement......................................................................................................................................111 Forms without a 1D Barcode ........................................................................................................................11 Vouchers without a 1D Barcode – Not Scannable ........................................................................................12 SCANNABLE FORMS ....................................................................................................................................15 Kentucky Individual Income Tax Estimated Voucher - 42A740-ES ............................................................15 Kentucky Electronic Payment Voucher - 42A740-V ....................................................................................16 Kentucky Extension Payment Voucher – 740EXT/40A102 .........................................................................17 Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher - Form 41A720-ES ..................18 Extension of Time to File Kentucky Corporation/LLET Return - Form 41A720SL ....................................19 720-V Electronic Filing Payment Voucher - Form 41A720-S12 ..................................................................20 741-V - Kentucky Fiduciary Electronic Payment Voucher - Form 42A741-V.............................................21 42A805 (K-5) – Kentucky Employer’s Report of Withholding Tax Statements ..........................................22 Page 2 of 29 |
| SUBSTITUTE FORMS DEVELOPMENT GUIDE Tax Year 2019 MODULUS 10 CHECK DIGIT ROUTINE .....................................................................................................23 CONTACT INFORMATION ...........................................................................................................................24 Alcohol Tax ..................................................................................................................................................24 Bank Franchise Tax ......................................................................................................................................24 Business (Corporate/Partnership) Income Tax (Non Scannable) ..................................................................25 Collections ....................................................................................................................................................25 Individual Income Tax & Fiduciary Tax (Non Scannable) ..........................................................................25 Inheritance Tax .............................................................................................................................................26 Insurance Premium Tax & Premium Surcharge ...........................................................................................26 Miscellaneous Tax ........................................................................................................................................26 Motor Fuels Tax ...........................................................................................................................................27 Property Tax .................................................................................................................................................27 Sales Tax (Non Scannable) ...........................................................................................................................27 Scannable Documents - including Sales Tax, Withholding Tax, Individual & Business Income Tax .........28 School Tax ....................................................................................................................................................28 Taxpayer Registration ...................................................................................................................................28 Tobacco Tax .................................................................................................................................................29 Withholding Tax (Non Scannable) ...............................................................................................................29 Withholding Tax (Scannable) .......................................................................................................................29 Page 3 of 29 |
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
REVISION HISTORY
Version Date Nature of Change
1.0 07/07/2019 Added 1D/2D submission requirement when submitting 1D and
2D at the same time.
1.1 7/15/2019 Updated new IIT 1D Barcode layout
1.1 8/14/2019 Updated to include Additional Individual Income Tax Form
Layout Changes
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
INTRODUCTION
The 2019 Kentucky tax forms and schedules, including individual, partnership, fiduciary,
employer payroll withholding, and corporation income tax returns and all appropriate
schedules for these returns, must be submitted in an approved format as prescribed by the
Kentucky Department of Revenue (KDOR). Individual (resident) income tax returns and
employer payroll withholding form K-5 must be designed in 2D-barcode format as
prescribed by KDOR even if a vendor does not support the barcode for Kentucky. The
approval process ensures that substitute tax forms:
Are compatible with the KDOR's automated processing system or 2D barcode
system; and
Present information in a uniform pattern.
Definition of a Substitute Tax Form
A substitute tax form is any form other than the official form printed by KDOR, which is
commercially typeset and printed, or computer produced or computer programmed.
APPROVAL OF SUBSTITUTE INCOME TAX FORMS
Any company that designs and/or markets substitute tax forms which are submitted for
processing by KDOR must receive prior approval from KDOR. Approval is required each
year before releasing or distributing substitute tax forms as paper copy or as part of a software
product to its customers or clients.
Prior to or included with the first transmission of forms for approval, the company is required
to include a list of all forms they expect to submit for approval. A Kentucky Letter of Intent
(LOI), including the LOI Attachment A, must be completed documenting this information.
The blank LOI is posted in the KYST folder on the FTA secure State Exchange System
st
(SES) on or prior to August 1 each year.
Completion of this list will enable KDOR to determine when a vendor has submitted all
supported forms. Upon approval the company will be added to the Substitute Forms
Approval List published on SES. If the company does not submit the list of forms that will
need approval, the status on the list will remain pending until KDOR is notified by the
company that no other forms will be submitted. It will be the company’s responsibility to
notify KDOR when all of the forms have been submitted and approved.
If a company uses another company’s substitute forms in their software package, they should
submit data-filled forms for data placement approval. Please notify KDOR of which forms
are in this category.
If submitting both 1D and 2D barcodes at the same time specify in the submission email.
Once a company has received approval, their customers or clients do not need to request
additional approval to use the approved substitute tax forms. Companies are encouraged to
include approval information in their release.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
GUIDELINES FOR PROGRAMMING SUBSTITUTE TAX FORMS
Reproduced tax forms that deviate from the official forms, including those produced by tax
software, are considered substitute tax forms and must be approved before use.
Substitute tax forms, including business income tax returns and all appropriate schedules for
these returns, must be compatible with KDOR’s automated processing system and KDOR
must be able to process the forms in the same manner as the official form. KDOR reserves
the right to reject any substitute tax form that does not meet the guidelines mentioned in this
document or that would cause processing problems.
Refer to the formatting requirements for each form. The formatting may not be exactly the
same as the official forms but should be grouped in the same manner.
Margins and Layout
Substitute tax forms must have margins on all sides at least as large as the margins on the
official forms. One-sided reproduced tax forms are acceptable even if the official form is
two-sided.
Some official forms are designed with dropout ink boxes to guide a taxpayer through manual
preparation. For computer generated forms, these boxes are not needed or desired.
Eliminating these boxes allows the vertical placement on the page to be adjusted to allow for
easier programming.
Text on Substitute Forms and Schedules
The order of a substitute schedule must follow the official schedule, including title, space for
taxpayer name and identification number, year, captions, line numbers and line descriptions.
To avoid having text in the areas to be read, omit the text that designates placement of name
and address and the text at the tops of the columns that say "DOLLARS" and "CENTS".
Captions and line descriptions from the official schedules may be shortened to one print line
on substitute forms. To do this, it is acceptable to use abbreviations and contractions and
omit articles and prepositions. However, key words that make identification of the caption
or line description clear must be retained. Instructional text may be omitted.
Substitute tax forms must closely resemble the style and size of type used on the official
form.
The Taxpayer/Preparer signature area may not be rearranged, relocated or reworded. The
perjury statement and signature line areas must be retained and worded exactly as on the
official form. The signature area format on substitute forms must conform to that of the
official form.
Printing Amounts in Data Fields
Characters in data fields must be printed at a minimum of 10 characters per inch. For
data entry in areas that have handprint boxes on the official form, data should be printed
without lines beneath the data.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Amounts should be right justified. Spaces should not be placed between characters but
commas may be used.
Amounts must be rounded to whole dollars; cents should be shown with zeros.
Individual and business forms have been designed with 00 populated in the cents fields.
NOTE: Form 42A805 (K-5) is excluded from this. 00 is not automatically populated
in the cents field for form 42A805.
If a monetary amount is negative, place a leading minus sign in the first field to the left
of the first number. NOTE: Monetary amounts may never be negative for form
42A805.
All numeric fields should be left blank if there is no entry.
Boxes Designating an Option
On the official form there are boxes to be checked. These all may be marked with an
"X" without the box but in the area designated on the layout for that form. Although
the boxes may be (and some should be) omitted, the text for the boxes must be printed.
Company Identification Code
Substitute tax forms must include a company identification code if the form does not contain
a 1D barcode in the header section of the page. The company identification code is a four
character numeric code assigned by the NACTP. Beginning with 2006 tax returns, a 1D
barcode was placed on the majority of tax forms containing the tax year, the four (4) digit
company identification code and a four (4) digit form number. A complete listing of the
forms containing the 1D barcode is posted to SES.
In some cases, the design of the form, and the design of the software to perform the tax
calculations are created by two separate organizations. The four digit company identification
code refers to the developer who creates the form design only, and not to the developer who
designs the software to perform the tax calculations.
The company identification code must be printed on each substitute tax form where specified
in the specifications for that form. Substitute forms that do not have the company
identification code will not be approved.
Vendors that produce a 2D barcode but who do not produce their own forms should
place their company identification code in the lower right hand corner of the return.
The lower left-hand corner of the return is reserved for the form developer.
Internal Control Numbers
Internal control numbers and symbols used by computerized processors to identify the
taxpayer and tax practitioner may be shown on substitute forms. If these numbers or symbols
are used, print them in the upper right margin of the substitute tax form.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
GUIDELINES FOR CUSTOMER USE
Vendors are requested to inform their customers and clients of paper and printing
requirements for substitute forms.
Paper Requirements
Use white paper of equal or better quality than the 20-lb. paper used for the official form.
Use the same size paper as the official form.
Printing Requirements
All forms must have a high standard of legibility for printing and for data entry. KDOR
reserves the right to reject forms with poor legibility. The ink and printing method used must
ensure that no part of a form (including text, graphics and data entries) develops smears or
other quality deterioration during preparation or processing. Black ink must be used.
SUBSTITUTE TAX FORM APPROVAL PROCESS
What the Company Must Do
Submit your substitute tax forms to KDOR for review before distribution or release to
customers or clients. KDOR requires a minimum of 2 samples for testing purposes.
Samples must be produced in accordance with the specifications outlined within this
document. One sample should be blank and the other should be data-filled. The data-
filled return can consist of X’s and 9’s. X’s for alpha; 9’s for numeric values or a
combination.
It is acceptable to send form submissions, with the exception of scannable forms, in
pdf format via e-mail to the contact person for that particular tax type. If there is an
issue with the electronic copy, a hard copy will be requested. Contact information is
found at the end of this document.
A hard copy of the scanned forms below must be mailed to the scannable forms
contact for approval. This will allow the document to be scanned in its true form and
any issues identified and addressed prior to distribution. See the contact section at the
end of this document for the appropriate mailing address.
Form 720-ES (41A720ES)
Form 720EXT (41A720SL)
Form 720-V(41A720-S12)
Form 740-ES (42A740ES)
Form 740EXT (40A102)
Form 740-V (42A740V)
Form 741-V (42A741V)
Form K-5 (42A805)
Make corrections and revisions to substitute tax forms upon notification by KDOR and
resubmit for approval.
Provide customers or clients with the instructions for correctly producing approved
substitute tax forms. These instructions must include information on the printer fonts
required to produce approved substitute tax forms.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Upon request, provide customers or clients with copies of a substitute tax form approval
letter.
What KDOR Will Do
Disseminate information regarding substitute tax forms design and development;
Review substitute tax forms;
Send a list via e-mail indicating which forms are approved and which forms are not
approved. If forms are not approved, errors will be noted and returned with a request
for the forms to be corrected and resubmitted. If the vendor requires a letter of approval
be mailed, they should contact the person approving the forms and one will be
provided. Otherwise, approval notification will be via e-mail for efficiency in the
approval process.
Accept forms for tentative approval based on draft postings once they are posted to
SES. If a tentative approval is granted and the form changes, the vendor will be
required to make all appropriate changes.
Note: KDOR does not review or approve the logic of specific software programs or confirm
the calculations entered on substitute tax forms output from software programs. KDOR does
not accept responsibility for proofreading the forms for spelling and grammatical errors. The
accuracy of software programs is the responsibility of the tax software developer, distributor
or user.
If you experience problems with approvals for any type of form, please send inquiries to the
appropriate primary or secondary contact at the end of this document.
GENERAL INFORMATION REGARDING RECORD LAYOUT
Starting Positions
Vertical and horizontal starting positions are the top and left edges of the paper. Vertical
print spacing is 6 lines per inch and horizontal measurement is 12 characters per inch. The
positions shown in the tables are the range of positions that must be used.
Reference Marks
The reference mark is the first item scanned; all other data is measured in relationship to the
reference mark. It must be identical in size, thickness and position as the official form
produced by KDOR. The reference mark (line is 2 point) is printed on lines in the designated
positions unless otherwise noted. There should be at least three-sixteenth inch white space
surrounding the reference mark.
Income Tax Forms and Schedules without a Form ID
Non-scannable forms do not have a Form ID or reference mark. These forms must have the
company name or 4 digit vendor identification code printed on the form in the lower left
hand corner.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Company ID Code
This number can be printed with a courier font. The Company ID is printed on line
62 starting in position 8 unless otherwise noted.
Scanned Income Tax Forms and Schedules
A hard copy of the scanned forms must be mailed to the Scannable documents contact for
approval. Contact information can be found at the end of this document. This will allow us
to scan the document in its true form and determine if there are any issues.
The list of scannable forms is listed below. Contact us if a hardcopy of a form is needed
for development.
Form 720-ES (41A720ES)
Form 720EXT (41A720SL)
Form 720-V(41A720-S12)
Form 740-ES (42A740ES)
Form 740EXT (40A102)
Form 740-V (42A740V)
Form 741-V (42A741V)
The scannable forms should have 0002 at the end of the form id to identify that they are
substitute forms generated from software. See the samples below.
If the bar code scanner is unable to read the Form ID number, the entire document will be
rejected. This number must be printed with an OCR-A font. The Form ID is printed on
line 15 starting in position 69 unless otherwise noted.
1D Barcode
For Tax Year 2019, for Corporate and Fiduciary income tax forms, the 1D barcode
contains the two (2) digit tax year, the four (4) digit Vendor Identification Code and a four
(4) digit form number. These forms must have the 4-digit Vendor Identification Code
contained in the 1D Barcode in positions 3 through 6.
The format for Individual income tax forms for tax year 2019, has, however changed for
the 1D barcode. The 1D barcode contains the two (2) digit tax year, the four (4) digit form
number and the four (4) digit Vendor Identification Code. The 4-digit form number is now
contained in the 1D Barcode in positions 3 through 6; the 4-digit Vendor Identification
Code is contained in the 1D Barcode in positions 7 through 10. Human readable data
should be provided for the 2019 individual income tax forms. Using the WASP tool will
automatically format the human readable text to code39 mc font below the barcode. If the
WASP tool is unavailable, Microsoft San Serif, Calibri or Courier font are also acceptable.
The human readable data should be scaled to fit underneath the barcode and should not
touch the barcode data. The font size of the human readable data should make it the same
width as the barcode. The 1D barcode change is only for individual income tax forms
and doesn’t apply to business income tax or fiduciary income tax forms.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Employer payroll withholding form 42A805 (K-5) differs from this standard layout. Please
refer to the layout specified for form 42A805.
Additional Individual Income Tax Form Layout Changes
Slug marks are to be placed in the four corners of the individual income tax forms to aid in
alignment and scanning of information provided on substitute forms. The slugs are to be a
measurement of 0.257 inches wide and 0.174 inches tall and color 100% black. The
placement coordinates are the top left corner of the box. The first number is X from the
left and the second is Y from the top. All measurements are in inches.
Upper Left 0.5” 0.4”
Upper right 7.75” 0.4”
Bottom left 0.5” 10.4”
Bottom right 7.75” 10.4”
If the 1D barcode cannot be read, the scanner will attempt to identify the tax year, form and
page number using the OCR-A “Form ID” located at the bottom of the form. This
additional form identifier should be provided to the right of the bottom left slug mark. This
form identifier should be printed in OCR-A font at 12pt. font size. This will print to paper
at 10 characters per inch. The form identifier, provided at the bottom of the page should
include a six-digit number, including 2 digits for the tax year and four digits for the form
ID. The technical form name and draft date should follow the OCR-A Form ID. An
example is provided below for Page 1 of Form 740.
Barcode Placement
A list of individual, employer payroll withholding and corporate tax forms with 1D
barcodes can be found in the KYST folder on SES.
Location on Page – The 1D barcode should be printed on the top left of center portion of
the return with ¼ inch of surrounding white space.
Size and Type – 30 point, 3 of 9 barcode font.
Any vendor that supports the 2D barcode for KY should have the default set to ON for the
barcode.
There are some corporate forms and employer payroll withholding forms that differ from
this 1D placement. Please refer to the placement on the form for the Form 851-K, Schedule
AN, Schedule CR, Schedule CR-C, Schedule KCR and Schedule KCR-C.
Forms without a 1D Barcode
The following forms do not have a 1D barcode. The Vendor Identification Code is required
in the lower left hand corner of the form for identification unless specified differently in the
layouts below.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Form 12A200 – Installment Agreement
Form 40A200 – Form PTE-WH – Kentucky Nonresident Income Tax Withholding on
Distributive Share Income
Form 41A720-S8 – Form 8879(C)-K - Kentucky Corporation or Pass-through Entity
Tax Return Declaration For Electronic Filing
Form 41A720-S80 – Form 8874(K) – Application For Certification Of Qualified
Equity Investments Eligible For Kentucky New Markets Development Program Tax
Credit
41A720-S83 – Form 8874(K)-C – Kentucky New Markets Development Program
Tax Credit Request For Refund Of Performance Fee
41A720-S85 – ENDOW Application - Application for Preliminary Authorization of
the ENDOW Kentucky Tax Credit
Form 41A720SL – Form 720EXT – Extension of Time To File Kentucky
Corporation/LLET Return
Form 41A800 – Form 800 - Corporation and Pass-Through Entity Nexus
Questionnaire
Form 40A727 – Forms Requisition
Form 41A720ES – Form 720-ES - Kentucky Estimated Tax Voucher-Corporation
Income/Limited Liability Entity Tax
Form 720-S12 – Form 720-V- Electronic Filing Payment Voucher
Form 42A740-EPAY – Kentucky Electronic Payment Request Form
Form 42A740ES – 740-ES – Kentucky Estimated Tax Payment Voucher
Form 42A740-S22 – Form 8879-K - Kentucky Individual Income Tax Declaration
For Electronic Filing
Form 42A740-S23 – Form 740-V - Kentucky Electronic Payment Voucher –
Individual
Form 42A740-S26 – Form 8879-F - Kentucky Fiduciary Income Tax Declaration For
Electronic Filing
Vouchers without a 1D Barcode – Not Scannable
The following are vouchers that do not have a 1D barcode and are not scannable. The drop
out ink on these vouchers should be removed for the software generated versions. The
form id is followed by 0002 for the software generated version.
Form 740NP-WH-ES (40A201ES) – Pass-Through Entity Nonresident Distributive
Share Withholding Report and Composite Income Tax Estimated Voucher
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| SUBSTITUTE FORMS DEVELOPMENT GUIDE Tax Year 2019 Sample of version 0002 – Software Generated Version Page 13 of 29 |
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Form 40A201NP-WH-SL – Application for Six Month Extension of Time to File
Form 740-NP-WH
Sample of version 0002 – Software Generated Version
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
SCANNABLE FORMS
Kentucky Individual Income Tax Estimated Voucher - 42A740-ES
The Form Id in the 740-ES for the substitute form should be 42A740ES0002.Voucher Size
1 1
8 / 2x 3 / 2inches.
NOT AVAILABLE AT THIS TIME
The version 42A740ES0003 is being provided so that you have a reference for the
placement of the data. Please note that the Social Security numbers and names are above
the caption.
NOT AVAILABLE AT THIS TIME
Installment due dates are as follows: Installment 1 April 15, 2020
Installment 2 June 15, 2020
Installment 3 September 15, 2020
Installment 4 January 15, 2021
Name of Field Line number from top Position
of voucher
Primary social security number (text is on line ) 9 9-19
Check digit on primary social security number (see 9 22
check digit information below)
Secondary social security number (text is on line ) 9 27-37
Check digit on secondary social security number 9 40
Year ending (text is on line ) 9 47-56
Amount paid (text is on line ) 10 61-81
Name (Primary taxpayer’s last name, first name, 15 11-35
secondary taxpayer’s first name) No punctuation.
Street address 16 11-35
City 17 11-27
State 17 29-30
Zip 17 33-42
Form ID (42A740ES0002) 15 70-81
Reference Mark Top of line 17 to bottom 73-77
of line 19
Company Code 18 61-65
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Kentucky Electronic Payment Voucher - 42A740-V
The Form Id in the 740-V for the substitute form should be 42A740V0002.
NOT AVAILABLE AT THIS TIME
The 42A740V0003 is being provided so that you have a reference for the placement of the
data. Please note that the Social Security numbers and names are above the caption.
NOT AVAILABLE AT THIS TIME
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Kentucky Extension Payment Voucher – 740EXT/40A102
The Form Id for the substitute form should be 40A1020002.
NOT AVAILABLE AT THIS TIME
The version 40A1020003 is being provided so that you have a reference for the placement
of the data. Please note that the Social Security numbers and names are above the caption.
NOT AVAILABLE AT THIS TIME
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Corporation Income/Limited Liability Entity Tax Estimated Tax Voucher - Form 41A720-ES
The Form Id for the substitute form should be 41A720ES0002. The company code should
be placed on line 21 (left hand corner) on the Form 720-ES.
Form 41A720ES0003 is being provided so that you have a reference for the placement of
the data.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Extension of Time to File Kentucky Corporation/LLET Return - Form 41A720SL
The Form Id for the substitute form should be 41A720SL0002.
The Form 41A720SL0003 is being provided so that you have a reference for the placement
of the data.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
720-V Electronic Filing Payment Voucher - Form 41A720-S12
The Form Id for the substitute form should be 41A720S120002.
The Form 41A720S120003 is being provided so that you have a reference for the
placement of the data.
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
741-V - Kentucky Fiduciary Electronic Payment Voucher - Form 42A741-V
The Form Id in the Form 741-V for the substitute form should be 42A741V0002.
NOT AVAILABLE AT THIS TIME
The version 40A1020003 is being provided so that you have a reference for the placement
of the data. Please note that the FEIN and name are above the caption.
NOT AVAILABLE AT THIS TIME
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
42A805 (K-5) – Kentucky Employer’s Report of Withholding Tax Statements
The substitute form ID should be 42A805182PP, where the first six (6) digits are the form
number, the next two (2) digits are the tax year of the form version, the next one (1) digit is
the vendor identification number, and the last two (2) digits are the page number of the
form. Therefore, the 1D barcode for page 2 of a K-5 form would be 42A80518202. The 1D
barcode is placed in the blank space provided to the left of the tax year and page number.
NOT AVAILABLE AT THIS TIME.
2D Barcode Coordinates (Inches)
Left Right Width Bottom Top Height
Page 1 0.49 8.01 7.52 0.59 1.27 0.68
Page 2 0.59 8.1 7.52 1.69 2.38 0.68
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
MODULUS 10 CHECK DIGIT ROUTINE
In this example, "C" will hold the place of the check digit to be calculated. The string of
characters for which the check digit is to be calculated is weighted from right to left by 2
then 1. Working from right to left, the digit from the string is multiplied by the assigned
weight. That figure is then divided by 10 and the whole number equivalent of the integer
and modulus results are added together to form a single digit. This single digit value is
accumulated for each digit in the string. The total is divided by 10 again. This calculation
differs from the calculations of the individual digits as the integer portion of the result is
discarded and the whole number representation of the modulus portion is subtracted from
10 resulting in the check digit for the string. If the check digit calculates to be 10, then the
check digit will be 0.
Total=0
Weights: 212121212 2*3=06
String: 106860723C 06/10=0.6
0 + 6 = 6
Total = Total + 6 = 6
Weights: 212121212 1*2 = 02
String: 106860723C 02/10 = 0.2
0 + 2 = 2
Total = Total + 2 = 8
Weights: 212121212 2* 7 = 14
String: 106860723C 14/10 = 1.4
1 + 4 = 5
Total = Total + 5 = 13
Weights: 212121212 1*0 = 00
String: 106860723C 00/10 = 0.0
0 + 0 = 0
Total = Total + 0 = 13
Weights: 212121212 2 * 6 = 12
String: 106860723C 12/10 = 1.2
1 + 2 = 3
Total = Total + 3 = 16
Weights: 212121212 1*8 = 08
String: 106860723C 08/10 = 0.8
0 + 8 = 8
Total = Total + 8 = 24
Weights: 212121212 2 * 6 = 12
String: 106860723C 12/10 = 1.2
1 + 2 = 3
Total = Total + 3 = 27
Weights: 212121212 1*0 = 00
String: 106860723C 00/10 = 0.0
0 + 0 = 0
Total = Total + 0 = 27
Weights: 212121212 2 * 1 = 02
String: 106860723C 02/10 = 0.2
0 + 2 = 2
Total = Total + 2 = 29
Total/10 = 2.9
Check digit = 10 - 9 = 1
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
CONTACT INFORMATION
Below is the primary and secondary contact information listed by the tax type. Please send
forms to the appropriate contact(s) for approval. Forms sent to the incorrect contact will
cause a delay in the approval of the form as they must be rerouted to appropriate personnel.
Requests for forms may be made by calling 502-564-3658 or by submission of the Form
Requisition (Form 40A727) to KDOR at the address listed on the form.
Alcohol Tax
Kentucky Department of Revenue
501 High Street, Station 62
Frankfort, KY 40601
Fax: (502) 564-3393
Primary Contact: Elizabeth Gonzalez
Elizabeth.Gonzalez@ky.gov
(502) 564-9250
Secondary Contact: Hunter Sellers
Hunter.Sellers@ky.gov
502-782-8570
Bank Franchise Tax
Kentucky Department of Revenue
501 High Street, Station 62
Frankfort, KY 40601
Fax: (502) 564-3393
Primary Contact: Judy Stephenson
Judy.Stephenson@ky.gov
(502) 564-9280
Secondary Contact: Mike Lovell
Michael.Lovell@ky.gov
(502) 564-9701
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Business (Corporate/Partnership) Income Tax (Non Scannable)
Kentucky Department of Revenue
501 High Street - Mail Station 22
Frankfort, KY 40601-2103
Fax: (502) 564-1609
Primary Contact: Chris Rains
Christopher.Rains@ky.gov
(502) 564-7926
Secondary Contact: Sikitia Snow
Sikitia.Snow@ky.gov
(502) 564 -8808
Collections
Kentucky Department of Revenue
501 High Street, Station 41
Frankfort, KY 40620
Fax: (502) 564-9200
Primary Contact: Brian Redmon
Brian.Redmon@ky.gov
(502) 564-4921 Extension 4521
Secondary Contact: Allison Crume
Allison.Crume@ky.gov
(502) 564-4921 Extension 4449
Individual Income Tax & Fiduciary Tax (Non Scannable)
Kentucky Department of Revenue
501 High Street, Station 22
Frankfort, KY 40601-2103
Fax: (502) 564-0230
Primary Contact: Sikitia Snow
Sikitia.Snow@ky.gov
(502) 564-8808
Secondary Contact: Jeremy Sapp
Jeremy.Sapp@ky.gov
(502) 564 -8902
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Inheritance Tax
Department of Revenue
501 High Street, Station 61
Frankfort, KY 40601
Fax: (502) 564-2695
Primary Contact: Jim Orr
James.Orr@ky.gov
(502) 564-9306
Secondary Contact: Joshua Hays
Joshua.Hays@ky.gov
(502) 564-9306
Insurance Premium Tax & Premium Surcharge
Kentucky Department of Revenue
501 High Street, Station 61
Frankfort, KY 40601
Fax: (502) 564-2695
Primary Contact: Cheryl Hunt
Cheryl.Hunt@ky.gov
(502) 564-9305
Miscellaneous Tax
Kentucky Department of Revenue
501 High Street, Station 62
Frankfort, KY 40601
Fax: (502) 564-3393
Primary Contact: Judy Stephenson
Judy.Stephenson@ky.gov
(502) 564-6823
Secondary Contact: Jim Orr
James.Orr@ky.gov
(502) 564-9306
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Motor Fuels Tax
Department of Revenue
501 High Street, Station 63
Frankfort, KY 40601
Fax: (502) 564-2906
Primary Contact (Road Fund Taxes): Toni Fields
Latonia.Fields@ky.gov
(502) 564-2087
Secondary Contact: Linda Benton
Linda.Benton@ky.gov
(502) 564-9300
Property Tax
Kentucky Department of Revenue
501 High Street, Station 32
Frankfort, KY 40601-2103
Fax: (502) 564-8192
Primary Contact: Andy R. Boblitt
Andy.Boblitt@ky.gov
(502) 564-7138
Sales Tax (Non Scannable)
Kentucky Department of Revenue
501 High Street, Station 66
Frankfort, KY 40601
Fax: (502) 564-2041
Primary Contact: Julie Peach
Julia.Peach@ky.gov
(502) 564-0146
Secondary Contact: Danna Ware
Danna.Ware@ky.gov
(502) 564-8965
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Scannable Documents - including Sales Tax, Withholding Tax (except 42A805, K-5),
Individual & Business Income Tax
Kentucky Department of Revenue
501 High Street, Station 22
Frankfort, KY 40601
Fax: (502) 564-0230
Primary Contact: Anna Gray
Anna.Gray@ky.gov
(502) 564-8777
Secondary Contact: Judy Tipton
JudyA.Tipton@ky.gov
(502) 564-7815
School Tax
Kentucky Department of Revenue
501 High Street, Station 61
Frankfort, KY 40601
Fax: (502) 564-2695
Primary Contact: Jim Orr
James.Orr@ky.gov
(502) 564-9306
Taxpayer Registration
Kentucky Department of Revenue
501 High Street,
PO Box 299, Station 20A
Frankfort, KY 40602-1074
Fax: (502) 564-0796
Primary Contact: Beth Hertweck
Beth.Hertweck@ky.gov
Phone: (502) 782-9440
Secondary Contact: Autumn Wilson
Autumn.Wilson@ky.gov
Phone: (502) 564-2730
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SUBSTITUTE FORMS DEVELOPMENT GUIDE
Tax Year 2019
Tobacco Tax
Kentucky Department of Revenue
501 High Street, Station 62
Frankfort, KY 40601
Fax: (502) 564-3393
Primary Contact: Debbie Licato
Debbie.Licato@ky.gov
(502) 564-9734
Withholding Tax (Non Scannable)
Kentucky Department of Revenue
501 High Street, Station 57
Frankfort, KY 40601
Fax: (502) 564-3685
Primary Contact: Melissa D. Perry
MelissaD.Perry@ky.gov
(502) 564-7617
Secondary Contact: Debbie Travis
Deborah.Travis@ky.gov
(502) 564-7598
Withholding Tax - 42A805, K-5 (Scannable)
Kentucky Department of Revenue
501 High Street, Station 22
Frankfort, KY 40601-2103
Fax: (502) 564-0230
Primary Contact: Laura Congleton
Laura.Congleton@ky.gov
(502) 564-0078
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