Tips and Tricks

Dealing with Notices

There are many reasons why the Louisville Metro Revenue Commission (LMRC) would send you a correspondence. Notices are usually sent relating to the following issues:

• A payment is required and must be submitted.

• A required tax return has not been filed and needs to be submitted.

• We are asking you to provide needed information, or

• We are advising of changes to your tax return or account.

Specific instructions are included in the correspondence on how to resolve the issue(s).

Keep in mind: Notices which ask you to make a payment, provide federal schedules, or file Form OL-3 or Form W-1, can be resolved through our online tax portal eMINTS.

For questions or concerns go to eMINTS or call (502) 574-4860. Customer Service representatives are available Monday through Friday from 8 a.m. to 5 p.m.

Trouble Viewing Our Forms?

Software

In order to view the Louisville Metro Revenue Commission's forms make sure your device has the Adobe Acrobat Reader software installed and up to date. 

Don't have this software? Please visit http://www.adobe.com or http://helpx.adobe.com/reader.html​ for support.

Note: The LMRC does not offer technical support for Adobe Acrobat software. 

Printers

The LMRC's prefered method of filing is electronically. If printing, all tax forms must be printed using a high quality printer and exactly match the printed forms available from the LMRC.

For questions or concerns check out our Forms & Publications page or call (502) 574-4860. Customer Service representatives are available Monday through Friday from 8 a.m. to 5 p.m.

Outsourcing Payroll Duties?

Many employers outsource their payroll and related tax duties to third-party payers, such as payroll service providers (“PSP”) and reporting agents (“RA”).  Reputable third-party payers can help employers streamline their business operations by collecting and timely depositing payroll taxes on the employer’s behalf and filing required payroll tax returns with state and federal authorities.

Like employers who handle their own payroll duties, employers who outsource this function are still legally responsible for any and all payroll taxes due, including any penalty and interest assessed.  This includes any local taxes withheld.  This is true even if the employer forwards tax amounts to a PSP or RA to make the required deposits or payments.

Here are some tips for employers:

• Refrain from substituting the third-party’s address for the employer’s address. Though employers are allowed to and have the option of making or agreeing to such a change, we recommend that employers continue to use their own address as the address on record with the tax agency. Doing so ensures that the employer will continue to receive bills, notices, and other account-related correspondence from the LMRC.  It also gives employers a way to monitor the third-party payer.

• Contact the LMRC about any bills or notices and do so as soon as possible.  This is especially important if it involves a payment that the employer believes was made or should have been made by a third-party payer.  You can reach our Taxpayer Service Division at (502) 574-4860.

• Become familiar with the tax due dates that apply to employers, and use our Tax Calendar to keep track of these key dates.

 For questions or concerns go to eMINTS or call (502) 574-4860. Customer Service representatives are available Monday through Friday from 8 a.m. to 5 p.m.