Kentucky Form 42A815, the Withholding Tax Refund Application, is used to request the return of withholding tax that was previously paid directly to the Kentucky State Treasurer. The application is administered by the Commonwealth of Kentucky Department of Revenue and is designed for a taxpayer or business that believes it is entitled to receive back withholding tax that was reported and paid for one or more tax periods. The form asks for the business name exactly as it appears on the taxpayer’s account, contact information, mailing address, withholding tax account number, the period or periods connected with the payment, the reason the refund is being requested, and the total refund amount claimed. If the applicant wants the refund sent through electronic fund transfer, or EFT, the form also requires banking information such as the bank name, depositor account number, routing transit number, and account type. The application includes important filing conditions as well. The person or taxpayer requesting the refund must be the party that made the tax payment directly to the Kentucky State Treasurer, and a refund or credit claim generally must be submitted within four years from the date the tax was paid. At the end of the application, an authorized person must certify that the information provided, including any attached schedules or statements, is accurate and complete to the best of that person’s knowledge. The signer also confirms that they have authority to submit the application and that the applicant does not have another tax liability due to the Commonwealth of Kentucky. The current form identifies itself as Form 42A815 with a revision date of 10-25 and is submitted to the Kentucky Department of Revenue’s Withholding Tax Section.
How To File Kentucky Form 42A815
Before completing the Kentucky withholding tax refund application, make sure the applicant qualifies to request the refund and that the claim is still within the filing period stated on the form.
Confirm That You Are Eligible To File
The refund application should be filed only by the taxpayer that directly made the withholding tax payment to the Kentucky State Treasurer. If another person or entity made the payment, do not assume that the applicant shown on the form can claim the refund simply because the tax relates to that applicant.
Make sure the withholding tax account information and the payment being claimed belong to the taxpayer filing the application.
Check The Four-Year Filing Deadline
A claim for a withholding tax refund or credit must be submitted within four years of the date the tax was paid to the State Treasurer.
The form states that refund or credit claims are not considered after this limitation period has expired. Because of this requirement, confirm the payment date before preparing the claim, especially when requesting a refund for an older tax period.
Gather The Information Needed For The Application
Before you start filling out the form, have the taxpayer’s Kentucky withholding tax account details available. You should also have the exact business name shown on the account, the current mailing address, a telephone number, the tax period or periods involved, the amount being claimed, and an explanation of why the refund is due.
If you are requesting payment by EFT, have the correct bank name, depositor account number, routing information, and account type ready.
If the refund explanation requires more space than the application provides, prepare a separate sheet that clearly continues the explanation.
Complete The Application Before Requesting EFT
If you want the Kentucky withholding tax refund sent electronically, complete the application and provide the requested banking information.
Do not enter estimated or incomplete banking details. The information should match the account into which you want the refund deposited.
Sign And Date The Application
After completing all applicable sections, review the application and any attached material before signing it.
The signature section is also a certification. By signing, the authorized person is confirming that the application and its attachments have been reviewed and that the information is believed to be accurate, complete, and correct.
Mail The Completed Application
Send the finished application to:
Kentucky Department of Revenue
Withholding Tax Section
P.O. Box 181, Station 57
Frankfort, KY 40602-0181
Make sure all applicable fields are complete, the certification section is signed, and any additional explanation sheets are included before mailing the application.
How To Complete Kentucky Form 42A815 Line By Line
The following instructions walk through the application from the top of the form to the final signature section.
Form Identification
At the top of the application, you will see Form 42A815 with the revision date 10-25. The form is issued by the Commonwealth of Kentucky Department of Revenue and is specifically identified as a Withholding Tax Refund Application.
You do not need to enter information into these printed identification areas. They simply confirm which Kentucky tax form you are completing.
Business And Contact Information
This first part identifies the taxpayer or business requesting the withholding tax refund.
Business Name
Enter the business name exactly as it appears on the Kentucky tax account connected with the withholding tax payment.
Do not shorten the business name, use an informal trade name, or change the wording if that would make it different from the name shown on the account. Matching the account name helps the Department of Revenue connect the refund request with the correct taxpayer record.
The form specifically directs the applicant to print or type this information, so make sure the name is easy to read.
Telephone Number
Enter a telephone number where the applicant or an appropriate representative can be contacted.
Include the area code with the telephone number. Review the number carefully so the Department of Revenue has usable contact information if there is a question about the application.
Mailing Address
The next section asks for the applicant’s mailing address. Complete each part of the address rather than combining unrelated address information into one field.
P.O. Box Or Street Address
Enter the applicant’s P.O. box or the street number and street name used for mailing purposes.
Use the mailing address associated with the taxpayer or the address where correspondence concerning the refund should properly be received.
City Or Town
Enter the city or town that belongs to the mailing address.
Make sure it agrees with the street address or P.O. box information entered in the previous field.
County
Enter the county associated with the address.
Do not replace the county with another city or location name. Use the appropriate county name for the mailing information being provided.
State
Enter the applicable state for the mailing address.
Use the same state information that corresponds with the city, county, and ZIP Code entered in the rest of the address section.
ZIP Code
Enter the correct ZIP Code for the mailing address.
Check the ZIP Code carefully before continuing because inaccurate address information may interfere with correspondence related to the refund claim.
Refund Details
The numbered portion of the application asks for the withholding tax account, tax periods, reason for the refund, and amount being claimed.
Line 1 — Withholding Tax Account Number
Enter the withholding tax account number under which the tax involved in the refund request was originally paid to the Kentucky State Treasurer.
This should be the account connected directly with the payment you are asking Kentucky to refund. Verify the number against your tax records before entering it.
Do not use an unrelated Kentucky tax account number simply because it belongs to the same business.
Line 2 — Tax Period Or Periods
Enter the period or periods during which the withholding tax was reported and paid.
If the refund request relates to one period, identify that specific period. If it covers multiple periods, provide all applicable periods clearly enough for the Department of Revenue to determine which payments are included in your claim.
The dates or periods entered here should correspond with the withholding tax account and the refund amount reported elsewhere on the application.
Line 3 — Reason For The Refund
Explain why you believe the withholding tax should be refunded.
Your explanation should clearly connect the refund request with the tax that was reported or paid. Give enough information to show what caused the overpayment or why the amount should be returned.
Avoid giving an explanation that is so short or vague that the reason for the refund cannot be understood.
If the space provided is not enough to explain the claim properly, continue the explanation on a separate sheet. Make sure any additional page can be associated with the refund application.
The application provides several writing lines for this explanation, so use the available space to give a clear and organized description before adding an attachment.
Line 4 — Refund Amount Requested
Enter the total amount of withholding tax you are asking the Commonwealth of Kentucky to refund.
The amount should be based on the tax payment and period information described in the previous lines.
Double-check the calculation before entering the figure. The amount requested should agree with the reason for the refund and any supporting schedules or statements that accompany the application.
Line 5 — Banking Information For EFT
Complete the banking section when you are requesting that the refund be issued through electronic fund transfer.
Because incorrect banking information may cause payment problems, copy the information carefully from a reliable banking record rather than entering it from memory.
Bank Name
Enter the full name of the financial institution where the refund should be deposited.
Use the bank name associated with the account information you provide in the remaining EFT fields.
Depositor Account Number
Enter the depositor account number, identified on the form as the DAN.
This is the account into which the electronic refund is intended to be deposited. Enter the number carefully and check every digit before completing the application.
Do not confuse the depositor account number with the routing transit number. They are separate banking identifiers and have separate fields.
Routing Transit Number
Enter the bank’s routing transit number, identified as the RTN.
Use the routing information associated with the bank account being provided for the electronic refund. Check it against your banking records to make sure it has been entered correctly.
Account Type
Select the type of bank account associated with the information you entered.
Checking
Choose Checking when the refund will be deposited into a checking account.
Savings
Choose Savings when the account receiving the refund is a savings account.
Other
Choose Other when the account does not fall under the checking or savings choices provided on the form.
Select only the option that accurately describes the account connected with the banking information entered above.
Filing Rules Included With The Application
The application contains four important instructions that affect who can file, when the claim must be made, how EFT refunds are handled, and where the application must be sent.
EFT Requirement
A completed application is required when the applicant wants the requested refund delivered through electronic fund transfer.
If EFT is being requested, do not leave the applicable banking section incomplete.
Who May Request The Refund
The person or taxpayer filing the refund application must be the taxpayer that directly paid the tax to the Kentucky State Treasurer.
This requirement means the refund claim should be connected to the actual taxpayer responsible for the payment being refunded.
Refund Claim Deadline
The application establishes a four-year period for filing a refund or credit claim. The four-year period is measured from the date the tax was paid to the State Treasurer.
Once that filing period has expired, the form states that the refund or credit claim will no longer be considered.
Mailing Address For The Application
After the application has been completed and signed, mail it to the Kentucky Department of Revenue’s Withholding Tax Section at P.O. Box 181, Station 57, Frankfort, Kentucky 40602-0181.
Use this mailing information for the completed withholding tax refund application.
Certification And Signature Section
The final part of Kentucky Form 42A815 is not simply a contact section. It contains the applicant’s formal certification regarding the information submitted with the refund claim.
Before signing, review the completed application, including any schedules, statements, or explanation pages attached to it.
The person signing is declaring, under penalties of perjury, that they have examined the application and its attachments and that, to the best of their knowledge and belief, the information provided is truthful, complete, and correct.
The signer is also confirming that they are properly authorized to sign the application for the taxpayer.
In addition, the certification states that the applicant does not have another tax liability due or owing to the Commonwealth of Kentucky. Because these statements are part of the certification, the application should be reviewed carefully before it is signed.
Signature
The line marked for the signature should be signed by the person authorized to submit the refund application.
The signature confirms the certifications made immediately above the signature area.
Title
Enter the signer’s title or position.
This should identify the person’s role or capacity in relation to the applicant, particularly when the application is being signed for a business.
Printed Or Typed Name
Enter the full name of the person who signed the application.
The form indicates that the name should be printed or typed so the identity of the signer is clearly readable.
Date
Enter the date the application is signed.
Check that the date is complete and corresponds with the signature on the application.
Final Review Before Filing
Before mailing Kentucky Form 42A815, check that the exact business name, telephone number, complete mailing address, withholding tax account number, reporting and payment periods, refund explanation, and requested refund amount have all been entered correctly. If you are requesting EFT, verify the bank name, depositor account number, routing transit number, and account type. Include an additional explanation sheet when the space on the application is not sufficient. Finally, read the certification carefully, make sure the authorized person signs the application, enter that person’s title and printed or typed name, add the date, and send the completed application to the Kentucky Department of Revenue, Withholding Tax Section, P.O. Box 181, Station 57, Frankfort, KY 40602-0181.