Kentucky DOR Publishes 2021 Personal Property Tax Forms, Instructions Booklet

The Kentucky Department of Revenue (DOR) Jan. 1, 2021 issued personal property tax forms and instructions for filing 2021 tangible personal property tax returns. The guidance provides: 1) the filing deadline of May 17, 2021; 2) the absence of filing extensions; 3) the requirement for filing the form individually and not alongside an income tax return; 4) a clarification that property written off the records, but still physically on hand, must be included in the computation; and 5) the imposition of penalties and interest for non-compliance with the general information section obligations. [Ky. Dep’t of Revenue, 2021 Personal Property Tax ...