Kentucky Form 800, the Corporation and Pass-Through Entity Nexus Questionnaire, is a state tax questionnaire used to determine whether a corporation or pass-through entity must file Kentucky corporation income tax or limited liability entity tax returns, it collects detailed facts about where the business operates, maintains employees, owns or uses property, or earns income connected to Kentucky, it asks about registrations, related entities, contracts, franchises, sales activities, services, inventory and property locations, and specific business activities that create a tax presence in the state, the form also clarifies that federal protection under Public Law 86-272 only applies narrowly to corporation income tax and does not protect against limited liability entity tax obligations, the questionnaire requires the taxpayer to answer a long list of yes or no questions, and to provide explanations and supporting details when any answer is yes, the completed form helps the Kentucky Department of Revenue decide whether the entity has sufficient nexus with Kentucky to require tax filings, and it must be returned with contact information and the period covered, so accuracy and honest disclosure are essential to avoid later assessments or penalties.
How To File Kentucky Form 800
Line 1 (bold): Legal Name of Corporation or Pass-through Entity, Enter the exact legal name used on federal filings and state registrations, write the full name clearly so it matches FEIN records.
Line 2 (bold): FEIN, Enter your Federal Employer Identification Number, include leading zeros if necessary so it is nine digits long.
Line 3 (bold): Kentucky Corporation/LLET Account Number, If you already have a Kentucky account number enter it here, if not leave blank or note none.
Line 4 (bold): Home Office Mailing Address, Provide the primary mailing address for corporate correspondence, include street, city, state, and ZIP code.
Line 5 (bold): Location of Books and Records, Give the physical address where accounting records, ledgers, and supporting documents are kept.
Line 6 (bold): Principal Product or Service in Kentucky, Describe the main goods or services you offer to Kentucky customers, be specific enough to identify the business activity.
Line 7 (bold): State and Year of Incorporation or Organization, List the state where the entity was formed and the year of incorporation or organization.
Line 8 (bold): Accounting Period, Check the appropriate box for calendar year, fiscal year, or 52/53 week year and provide the year end date or month/day details as requested.
How to Complete Kentucky Form 800 (The Corporation and Pass-Through Entity Nexus Questionnaire)
Line 9 (bold): Does your entity have a filing requirement with the IRS, Check Yes or No, if Yes, name the IRS return the entity files, for example Form 1120 or 1065.
Line 10 (bold): Is your business registered with the Kentucky Secretary of State, Check Yes or No, if Yes, provide the registration date and your Kentucky organization number.
Line 11 (bold): If the entity is a corporation, is it 50% or more owned by another corporation, Check Yes or No, if Yes, give the parent corporation name, FEIN, and address.
Line 12 (bold): Is Kentucky the commercial domicile of your business, Check Yes or No, commercial domicile means the principal place from which the business is managed, if Yes, give that address.
Line 13 (bold): Do you own or lease intangible personal property located or utilized in Kentucky, Check Yes or No, if Yes, explain the type and location of the intangible property and how it is used.
Line 14 (bold): Do you own or lease real or personal property in Kentucky, Check Yes or No, if Yes, describe the property and provide name and address of the property location.
Line 15 (bold): Do you keep inventory or consigned goods in Kentucky, Check Yes or No, if Yes, state the type of goods, where they are stored, and whether in public, rented warehouse, or other location.
Line 16 (bold): Do you own software used in third party businesses within Kentucky, Check Yes or No, if Yes, identify the software, the third party users, and their Kentucky addresses.
Employees, Services, Orders, and Activities
Line 17 (bold): Do you have individuals performing services in Kentucky, Check Yes or No, if Yes, list names, roles, locations, and dates of service.
Line 18 (bold): Do you perform services in Kentucky directly or by directing third parties, Check Yes or No, if Yes, describe the services and whether performed personally or through contractors.
Line 19 (bold): Do you accept orders in Kentucky, Check Yes or No, if Yes, explain how orders are received, processed, and where acceptance occurs.
Line 20 (bold): Do you operate a professional sports team engaged in activities in Kentucky, Check Yes or No, if Yes, provide team details and dates of activity.
Line 21 (bold): Do you own an interest in mineral rights in Kentucky, Check Yes or No, if Yes, identify the interests, location, and nature of income.
Line 22 (bold): Do you lease motion picture films to Kentucky theaters or stations, Check Yes or No, if Yes, explain the leasing arrangement and locations.
Related Entities and Pass-Through Relationships
Line 23 (bold): Are you a member of a single member LLC doing business in Kentucky that is disregarded for federal tax, Check Yes or No, if Yes, provide the LLC name, ID number, and address.
Line 24 (bold): Are you a shareholder, partner, or member of a pass-through entity doing business in Kentucky, Check Yes or No, if Yes, provide names, IDs, and addresses.
Line 25 (bold): Do you receive income from intangible property that has a Kentucky situs, Check Yes or No, if Yes, explain the nature of the income and how the situs was established.
Line 26 (bold): Are you a professional service provider offering services in Kentucky, Check Yes or No, if Yes, supply dates and locations where you provided services.
Income, Sources, And Business Interests
Line 27 (bold): Do you maintain an interest in a pass-through entity doing business in Kentucky, Check Yes or No, if Yes, describe the interest and provide details of the entity.
Line 28 (bold): Do you derive income from or attributable to sources within Kentucky, Check Yes or No, if Yes, list each source, name, ID number, and address, include trusts or disregarded entities.
Sales, Solicitation, and Customer Activities
Line 29 (bold): Do you direct activities at Kentucky customers to sell goods or services, Check Yes or No, if Yes, describe solicitation methods and frequency.
Line 30 (bold): Do you solicit Kentucky customers for real property or intangibles, Check Yes or No, if Yes, explain the solicitation and any contracts.
Line 31 (bold): Do you solicit Kentucky customers for services, Check Yes or No, if Yes, describe how and where services are offered.
Line 32 (bold): Do you make repairs or provide maintenance in Kentucky, Check Yes or No, if Yes, explain the nature and location of service work.
Line 33 (bold): Do you install or supervise installation at Kentucky locations, Check Yes or No, if Yes, clarify whether installation is by your staff or subcontractors and give addresses.
Line 34 (bold): Do you investigate credit or collect accounts from Kentucky customers, Check Yes or No, if Yes, give details of the credit checks or collections process.
Line 35 (bold): Do you repossess property in Kentucky, Check Yes or No, if Yes, state the procedures and frequency.
Line 36 (bold): Do you conduct training, seminars, or lectures in Kentucky for non-solicitation personnel, Check Yes or No, if Yes, provide dates, locations, and attendee types.
Line 37 (bold): Do you handle or assist in resolving Kentucky customer complaints beyond simple mediation, Check Yes or No, if Yes, describe the complaint handling process and locations.
Order Acceptance, Deposits, Returns, Samples, And Displays
Line 38 (bold): Do you approve or accept orders from Kentucky customers, Check Yes or No, if Yes, explain where acceptance occurs and who has authority.
Line 39 (bold): Do you secure deposits on Kentucky sales, Check Yes or No, if Yes, describe how deposits are taken and recorded.
Line 40 (bold): Do you pick up or replace damaged or returned property in Kentucky, Check Yes or No, if Yes, explain logistics and locations.
Line 41 (bold): Do you maintain a sample or display area in Kentucky for 15 days or more, Check Yes or No, if Yes, give locations and duration.
Technical Assistance, Hiring, Agency, And Samples
Line 42 (bold): Do you provide technical assistance or engineering services in Kentucky not solely for facilitating solicitation, Check Yes or No, if Yes, detail the services and where they are provided.
Line 43 (bold): Do you hire, train, or supervise personnel in Kentucky for purposes beyond solicitation, Check Yes or No, if Yes, list personnel and roles.
Line 44 (bold): Do you use agency stock checks or other instruments by which sales are made within Kentucky, Check Yes or No, if Yes, explain the mechanism.
Line 45 (bold): Do you carry samples in Kentucky for sale or distribution, Check Yes or No, if Yes, describe the samples and locations.
Line 46 (bold): Do you provide shipping information and coordinate deliveries in Kentucky, Check Yes or No, if Yes, explain shipping points and coordination activities.
Line 47 (bold): Do you supervise franchisee operations or similar parties in Kentucky, Check Yes or No, if Yes, provide franchise details and supervisory activities.
Line 48 (bold): Do you monitor, inspect, or approve independent contractor work in Kentucky under warranty arrangements, Check Yes or No, if Yes, explain the oversight and locations.
Line 49 (bold): Do you consign stock of goods for sale to persons or contractors in Kentucky, Check Yes or No, if Yes, provide names and locations of consignee parties.
Shipping, Facilities, And Presence
Line 50 (bold): Do you fulfill sales orders by shipment or delivery from a point within Kentucky, Check Yes or No, if Yes, identify the shipping location and how orders are processed.
Line 51 (bold): Do you own, lease, maintain, or use as part of business operations in Kentucky any repair shop, parts department, warehouse, meeting place, stock of goods other than samples, or a telephone answering service publicly attributed to the company, For each item check Yes or No, if Yes provide details and addresses.
Line 52 (bold): Does an employee maintain an office or place of business in Kentucky other than an in-home office, or is there a public phone listing or business literature showing a Kentucky contact, Check Yes or No, if Yes explain the nature of the office or listing and how it is used.
Franchises, Licensing, And Service Activities
Line 53 (bold): Do you enter into franchise or licensing agreements, sell or dispose of franchises or transfer property under a franchise in Kentucky, Check Yes or No, if Yes provide details including parties and locations.
Line 54 (bold): Do you perform or solicit orders for services in Kentucky, including services performed by third parties, Check Yes or No, if Yes, explain the services and how solicitation is conducted.
Special Parent, Related Corporation, And Intangible Income Questions
Line 55 (bold): Are you the parent of a REIT subsidiary doing business in Kentucky, Check Yes or No, if Yes provide name, ID, and address of the REIT subsidiary.
Line 56 (bold): Are you the parent of a QSSS subsidiary doing business in Kentucky, Check Yes or No, if Yes provide name, ID, and address of the QSSS.
Line 57 (bold): Are you a related corporation performing activities as the company agent in Kentucky, Check Yes or No, if Yes list names, IDs, and addresses of related corporations.
Line 58 (bold): Do you receive income from contracts with related corporations doing business in Kentucky where income is derived from those Kentucky activities, Check Yes or No, if Yes provide details of agreements and payments.
Line 59 (bold): Do you receive payments for use of intangible property in Kentucky such as royalties, franchise fees, patents, or trademarks, Check Yes or No, if Yes explain the payments and how the intangible is used in Kentucky.
Line 60 (bold): Have you entered franchising or licensing agreements that have acquired a Kentucky business situs and generated income, Check Yes or No, if Yes provide contract details and how situs was acquired.
Real Property, Intangibles, Tangible Goods, And Consignment
Line 61 (bold): Do you sell or solicit orders for real property to Kentucky customers, Check Yes or No, if Yes explain the property sales process and locations.
Line 62 (bold): Do you sell or solicit orders for intangible personal property to Kentucky customers, Check Yes or No, if Yes describe the intangibles and the method of solicitation.
Line 63 (bold): Do you sell tangible personal property to Kentucky customers, Check Yes or No, if Yes explain sales channels and delivery methods.
Line 64 (bold): Do you deliver inventory on consignment to Kentucky distributors or dealers, Check Yes or No, if Yes provide consignee names and locations.
Line 65 (bold): Does your entity conduct activities with respect to an order in Kentucky after placement, Check Yes or No, if Yes, describe post-order activities.
Pass-Through Specific Questions
Line 66 (bold): Are you considered a pass-through entity, Check Yes or No, if Yes the form defines pass-through entities such as partnerships, S corporations, and certain LLCs not taxed at the entity level for federal purposes.
Line 67 (bold): Does your pass-through entity have nonresident individual partners, members, or shareholders receiving Kentucky distributive share income, Check Yes or No, if Yes identify those nonresident owners.
Line 68 (bold): Does your pass-through entity have corporate partners or members receiving Kentucky distributive share income, Check Yes or No, if Yes identify those corporate owners.
Disaster Response And Emergency Work
Line 69 (bold): Are you a disaster response business performing emergency-related work to restore critical infrastructure in Kentucky, Check Yes or No, if Yes include response dates, locations, and the declared disaster or emergency.
Line 70 (bold): If Yes to disaster response, do you also conduct business in Kentucky outside disaster response periods, Check Yes or No, if Yes explain additional business activities and dates.
Line 71 (bold): If Yes to disaster response, were services requested by a registered business or state or local government for disaster work, Check Yes or No, if Yes provide the requestor name and details.
Line 72 (bold): If Yes to disaster response, did you have registrations, tax filings, or nexus in Kentucky prior to the declared disaster, Check Yes or No, if Yes explain dates and prior nexus.
Final Period, Additional Information, And Contact
Line 73 (bold): Period Covered By Responses, Enter the date range for the period the answers apply to, list start and end dates and describe any changes in activities during those periods.
Line 74 (bold): Additional Information That May Be Useful, Provide any extra facts, attachments, or explanations that clarify why you do or do not have a Kentucky filing requirement.
Line 75 (bold): Person Completing Questionnaire, Print the name of the individual who prepared the form and can answer follow-up questions.
Line 76 (bold): Title, Enter the preparer’s job title or role in the organization.
Line 77 (bold): Telephone, Provide a daytime phone number for contact.
Line 78 (bold): E-mail Address, Provide an email address where the Department may send correspondence.
Line 79 (bold): Date, Sign and date the questionnaire showing when it was completed.
Where To Send It
Line 80 (bold): Return Address for the Completed Questionnaire, Mail the finished form to the Division of Corporation Tax, Kentucky Department of Revenue, P.O. Box 181, Station 52, Frankfort, Kentucky 40602-0181, include telephone, fax, and email contact details if you need to follow up.
Filing Tips And Best Practices
Line 81 (bold): Backup Documentation, Attach copies of contracts, leases, registration certificates, invoices, and any documents that support Yes answers, label attachments clearly and reference them in the explanation sections.
Line 82 (bold): Explain Yes Answers Fully, For every Yes answer include dates, locations, parties involved, dollar amounts if applicable, and how the activity connects to Kentucky.
Line 83 (bold): Use Exact Names, Always use legal entity names and exact addresses, avoid nicknames or abbreviations that differ from registration records.
Line 84 (bold): Match Federal Filings, Ensure FEIN and federal filing type match IRS records, inconsistencies can delay processing.
Line 85 (bold): Protect P.L. 86-272 Eligibility, If you intend to claim protection under federal law for solicitation activities, ensure activities are strictly limited to protected solicitation and are documented.
Line 86 (bold): Disaster Response Specifics, If claiming disaster response status provide the Governor or President declaration dates and detailed work performed.
Line 87 (bold): Pass-Through Owner Details, For pass-through entities list nonresident owners receiving Kentucky distributive share income with current addresses and tax IDs.
Line 88 (bold): Timely Filing, Respond promptly to the Department if requested, and keep copies of everything mailed or emailed.
Line 89 (bold): Save A Copy, Retain a complete copy of the completed questionnaire and attachments for your records and possible audit.
Final Notes
Line 90 (bold): Professional Assistance, Consider consulting a tax professional or Kentucky tax attorney if your operations are complex or if multiple related entities and interstate activities exist.
Line 91 (bold): Accuracy Matters, Provide truthful and thorough answers, inaccurate or incomplete responses can create enforcement actions or unexpected tax liabilities.
Line 92 (bold): Contact For Questions, If you have questions call the Division of Corporation Tax at 502-564-8139 or use the provided fax or email contacts to get clarification.