News and Updates
Our Form W1-REE, Application for Employee Refund of Occupational Taxes Withheld, has been updated. We will now accept a notary signature by means of communication technology. Please visit the Kentucky Secretary of State’s website for more information and details on this process for Kentucky notaries. The updated form can be found by clicking here.
December 18, 2020
Due to the rising cases of COVID-19 in Jefferson County, beginning Monday, December 7th, our office will be suspending in-person customer service.
Our office will resume our limited, in-person customer service schedule, Tuesday and Friday of each week, on January 26, 2021. (Please continue to call 502-574-4900, in advance, to schedule an appointment.)
Please note, due to this schedule change, the building will be closed to customers on Christmas Eve and New Year’s Eve; however, we will be available via phone and through eMINTS if you should need assistance.
LMRC is excited to accept MEF submissions for the 2019 tax season. Our current partner is Thomson Reuters – UltraTax software. We are accepting OL-3, OL-EXT, OL-DEP forms for both businesses and individuals. Please allow 24-48 hours for your information to be received by LMRC.
Global Intangible Low-Taxed Income (GILTI)
Based on a review of relevant provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and LMCO 110.01, income reported on the federal return attributable to Global Intangible Low-Taxed Income (GILTI) is excludable from the net profit for Occupational License tax purposes. Any expenses related to foreign income as determined by IRC Section 250 and reported on IRS Form 8993 must also be excluded from the Adjusted Net Profit. Receipts derived from GILTI are not to be included in the calculation of the receipt factor for purposes of determining the average apportionment percentage.
A copy of the federal Schedule C and Form 8993 must be attached to the Occupational License tax return for any taxpayer who has reported GILTI on the federal tax return.
Mission and Vision Statement
The Mission and Vision Statement has been updated. Please click here to view.
Electronic Specification Guide Updates
- 1099 Electronic Specification Guide
- W-3 Electronic Specification Guide
- ACH Credit Electronic Filing Specification Guide
- W-1 Electronic Filing Specification Guide
- W-2 Electronic Filing Specification Guide
Ordinance No. 120
The Louisville Metro Code of Ordinances Chapter 110 which governs the collection of the Occupational License Tax has been amended. The changes will affect employers, payroll providers, and anyone else who files multiple reports annually. Please review the following documents to see if you are affected by this change and how to comply with the amended ordinance.
- e-file Mandate Ordinance
- Notice of e-file mandate
- Additional Questions for e-file mandate
- Upload Specifications
- How to create an eMINTS logon
- e-File Mandate Waiver
Update to LMCO 110.01
Please click here for additional information.
Check back soon for more information.