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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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