LMRC to resume in person service
The Louisville Metro Revenue Commission is tentatively scheduled to resume in-person customer service beginning July 1, 2020. For the complete reopening update and details on how to file, Click HERE.
Checklist for OL-3 Return Preparation
To help taxpayers who file as individuals, the Revenue Commission has created a new, easier way to file. Fill out the Checklist for OL-3 Preparation and follow the instructions, and the Revenue Commission will file your OL-3 tax return for you. Click HERE to print the form, or call our office at 502-574-4860 and we will mail you a copy.
Louisville Metro Revenue Commission will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in recent Internal Revenue Service (IRS) Notice 2020-18. Please see our Tax Calendar under Resources for a list of updated deadlines.
Click here for public notice
Louisville Metro Revenue Commission is open but the Lobby is closed to the public effective March 16, 2020
Click here for the Public Notice
Click here for eMINTS information.
LMRC representatives are available by phone or email. Please note that wait and response times may be much longer than usual.
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.