MFA User Guide (Symantec VIP, OKTA Verify, Phone). based on schemas. Option4-Withholding e-file (Bulk filing), Corporation Income and Limited Liability Entity Tax, Motor Vehicle Rental/Ride Share Excise Tax, TY2022 Kentucky Payroll Provider Letter of Intent/Nondisclosure Agreement, Kentucky Department of Revenue Vendor Gateway. To set MFA withholding but still have a Kentucky filing obligation under the doing These forms are available for download on this website. You link to your business using the Kentucky Business One Stop (KYBOS) dashboard. The company may owe Kentucky Corporation Income Tax because of the differences between federal and Kentucky tax law. An Official Website of the Commonwealth of Kentucky. registration application to reinstate your tax accounts. Commonwealth of Kentucky. Federal Form 1099 may be required for Individual Income Tax filing if there is Kentucky withholding claimed on the Kentucky individual return. For additional information, please consult the In addition to regularly reviewing your business filings online, make sure you provide your email address on your business filings so the Secretary of State's office can notify you of any changes or filings made with respect to your business. This process will: register you with the Kentucky Department of Revenue help you meet state tax requirements take about an hour After completing the online registration, you will have an official business name. Kentucky Department of RevenueMenu Individual Individual Consumer Use Tax Fiduciary Tax Free Electronic Filing Free Tax Return Preparation Identity Theft Overview Individual Income Tax Inheritance & Estate Tax Military Exemptions Motor Vehicle Usage Tax Tax Credits Voluntary Disclosure Where's My Refund? If your business receives notice that an unemployment insurance claim has been filed, please respond to the notice immediately. preview Plan My Business - Kentucky One Stop Our team is working hard to resolve these issues. Kentucky has a One Stop Business Portal that will walk you through the registration process online. If you decide to form an entity, you can complete most filings online through this website. We also provide a drop-off box in the main lobby. Does Kentucky need the state copy of these documents? KOG provides single sign-on access to services within the Commonwealth. Kentucky New Hire Reporting Form - For additional information see January 1, 2022. If you are having trouble paying your KYU, IFTA or need assistance with CDL portal, please call 502-564-1257. The Kentucky Business One Stop website offers an in-depth overview of taxes - federal, state and local - required of businesses operating in the Commonwealth, including: Federal Tax Registration Requirements State Tax Registration Requirements Special State Tax Registration Requirements Local Requirements How do I obtain a Federal Employer Identification Number (FEIN)? If you are dissolving a business entity, the Secretary of State's office recommends that you contact the following state and federal agencies to ensure that you have no other legal orfinancialobligations: Note: This listis intendedonly as a guide and is in no way a list of all required filing agencies. All rights reserved. 471 0 obj <>stream When the last return is filed, clearly mark the box as a "FINAL" return. No, KRS 141.039(2)(c) states that any deduction allowed under Chapter 1 of the Internal Revenue Code must be reduced by the expenses related to the general stewardship of the assets that produced the non-apportionableor nontaxable income. Kentucky Labor Cabinet. Does a return have to be filed if the business was registered with the Secretary of State for name reservation only? Yes. To enroll your business for electronic filings and payments, follow these steps: If you have any questions, please contact the Division of Sales and Use Tax. Submit quarterly tax reports over the Internet through either an on-screen form or a file upload option, Retrieve information about the Kentucky Unemployment Insurance program, Pay taxes by Electronic Funds Transfer (EFT), Establish a new Unemployment Insurance Account, Employers may now choose to make same day electronic payments or schedule an electronic payment up to 30 days from the current date. Every entity formed or doing business in Kentucky is required by law to maintain a principal office, which can be located in or outside the state. Fully completed forms will be processed, barring seasonal workload increases, within approximately 5-10 business days. For questions or help regarding your WRAPS account, please contact the To obtain a paper copy, you may download the form from Kentucky Department of Revenue Software Approval List. One Emergency Generator (natural gas) Removed from the air permit as part of Revision 2 to V-17-032 but still listed in the KEIS. The final Corporation Income and Limited Liability Entity taxes must be paid with the return. From the dashboard, click Link My Business" at the bottom of the screen. ho0l? preferences, each user must sign into their account and choose how they want to receive the authentication message. Click here to find the DCBS Office locations per county. Note: If the filing/payment date falls on a Saturday, Sunday or a legal holiday, the filing/payment date is deemed to be on the next business day. All entities transacting business in Kentucky must file an If you have not used the KYBOS dashboard before, please follow the directions on the Welcome page. Filing must be done through a supported software program. This website was developed with the help of the National Association of Secretaries of State and can help you understand and reduce the risk of business identity theft. SCUF Assessment will be suspended for reporting year 2022 due to statutory requirements on the UI Trust Fund Balance (KRS 341.243 (4)). The State of Kentucky uses Kentucky Online Gateway (KOG) for website security. We hope to have the system restored soon. The Kentucky One-Stop Business Portal has more information on local requirements. The Department will only consider businesses that do not have access to the internet or that have documented technical problems, as described by statute, for a waiver of the electronic filing and payment requirements. Search for general election candidates. This process will: Register your business with the Kentucky Department of Revenue Help you meet state tax requirements It takes about an hour To obtain a paper copy, you may download the formhere or contact the Department of Revenue Registration Branch at (502) 564-3306. Contact the Division of Corporation Tax at (502) 564-8139 and provide the Corporate/LLET Account Number or FEIN. Are estimated payments required for nonresident withholding returns? One of the most important decisions to make before starting a new business is whether to form a business entity. A Sole Proprietorship converting to a General Partnership and vice versa. Those with extensive amounts of missing information will be returned by mail for further completion. Performing thesetasks online can save time and money, leaving you with more of both to operate your business. Corporation and Pass-through Entity tax returns are due the 15th day of the 4th month following the close of the taxable year end. https://ky-newhire.com/default. If you suspect a claim has been filed in error, please promptly contact our office at (502) 564-2387. . The Secretary of State is excited to offer a number of online services for business filings and records. These taxes include but are not limited to sales tax, consumer's use tax, transient tax, and waste tire fee. 2023 Commonwealth of Kentucky. Learn More Register or link to your business Start managing your business and tax filings online Learn More Manage your business The Kentucky Tax Registration Application allows a new business or a business that has begun a new taxable activity to register for the following tax accounts: New businesses can apply online for the tax accounts listed above as well as with the Kentucky Secretary of States Office using the validate a certificate you purchased and printed online and check the Once we process your registration, we will work with you to test your ability to transmit test filings and provide you with testing information. Obtain a federal employer indentification (FEIN) number from the IRSClick Here (nonprofits will also file an application for 501(c) tax-exempt statusClick Here ), 3. Link your business to your KBOS account. For tax years beginning on or after January 1, The schemas are based on FSET schemas and modified for Kentucky use. Click. All Rights Reserved. Service on the registered agent is deemed to be service on the entity, regardless of whether the registered agent actually forwards the notice to the entity. One copy of GoAntiquing! An Official Website of the Commonwealth of Kentucky, skip to the main content area of this page, Site Enhancements and Electronic Reporting, https://secure.kentucky.gov/PaymentServices.Hosted/v2/Schedule/Payor/. Brandy_billy | Richmond KYSocial media personality and TikTok content creator known for making up one-half of the couples account brandy_billy. The tax imposed by KRS 141.0401 is a tax imposed on those entities with limited liability in the state of Kentucky and not an income tax. OK Contact the Kentucky Department of Revenue to establish state tax accountsClick Here, 4. Review Kentucky local occupational license fee information by county and cityClick Here, 5. Review federal subject/industry index to indetity applicable federal regulatory agencyClick Here, 6.Review regulations and licensing requirements by applicable Kentucky agencyClick Here, 7. A KOG account is required to register and/or manage a business online using the Kentucky Business One Stop Portal (KYBOS) website. If you get application error or an unknown error has occurred? message while trying to sign in, We have made changes to improve the user experience and provide a more secure way of accessing multiple applications secured with KOG using single sign-on. Multi-factor Authentication (MFA) is an authentication method that requires the user to provide two or more verification factors to gain access to an app. The Department of Revenue may ask for a signed statement from a responsible party in the business to confirm no activity in Kentucky during the given tax year. In this section, you will find information to help you operate your business in the Commonwealth. Federal Employer Identification Number (FEIN), if the business does not already have one. Em ail. BulkFilers are invited to complete theTY2022 Kentucky Payroll Provider Letter of Intent/Nondisclosure Agreementand e-mailit to KDOR's bulk filing coordinatorto get registration started. The Department of Revenue is limited on the information that can be given out over the phone because of confidentiality. Use Form 740 NP-WH-ES to Statement of Change of Principal Office(POC)Statement of Change ofRegistered Agent and Office(RAC), Other changes that require filings with the Secretary of State include amendments to articles of incorporation, mergers and Kentucky Business One Stop (KYBOS) Access Issues If you need assistance with linking your business, paying sales & use tax, or have any other questions regarding the One Stop Portal, please call 502-564-5053. hbbd``b`vS`y b$cu$ 8g@Y qd Any ownership type converting to a Limited Liability Company (LLC) and vice versa. Kentucky's Self Service Employer Website. What provisions of the Tax Cuts and Jobs Act (TCJA) does Kentucky conform to? Therefore, the Limited Liability Entity Tax (LLET) paid is not an add-back to determine Kentucky taxable income; it is deductible for Kentucky and federal purposes. Step 2: Click the Forgot Password? The best way to access company account numbers is via Kentucky One Stop Business Portal. endstream endobj 434 0 obj <>/Metadata 66 0 R/Pages 431 0 R/StructTreeRoot 109 0 R/Type/Catalog/ViewerPreferences 450 0 R>> endobj 435 0 obj <>/MediaBox[0 0 612 792]/Parent 431 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 436 0 obj <>stream In Kentucky, business entities are required by law to formally dissolve. As always, the Office of the Secretary of State recommends all entities seek the guidance ofa professional whenclosinga business. status of your prepaid account, including recent deposits and charges against the account. Could Homeowners Associations possibly owe corporation income tax (they are excluded from LLET at this time)? For Individuals and Claimants: If you suspect your identity has been stolen and a fraudulent claim was filed in your name, you should contact us immediately at (502) 564-2387. When working with law enforcement, bring a copy of your FTC Identity Theft Report, a government-issued photo ID, proof of your current address, and any proof that your identity has been used for identity theft such as collections notices. For general information about starting or operating a business in the Commonwealth, visit the ;*$E*TC 2 Kentucky Business One Stop Online Business Registration or the taxpayer may download a copy of the paper application Can I get a Kentucky account number for a client? Kentucky One Stop Business Portal (Unemployment does not participate) Kentucky Secretary of State. To obtain these paper applications you may download the applications from this Web page 2 or [email protected], Monday - Friday 8:30 AM - 5:00 PM eastern. . Whether you are in the process of forming a new company, completing filings for your existing entity, or looking for information about a business, the Secretary of State's online searches are the right place to start. The Kentucky Department of Revenue does not have a method of e-filing a business entity return directly through its website. HB 487, effective July 1, 2018, requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state to register and collect Kentucky sales and use tax. 449 0 obj <>/Filter/FlateDecode/ID[<6249F32A3BF59140A375B051D55202A9><9F7CB0A468922747992996F074D279A5>]/Index[433 39]/Info 432 0 R/Length 83/Prev 848605/Root 434 0 R/Size 472/Type/XRef/W[1 2 1]>>stream starting a new business, you can now complete many common filings and searches, view and print copies of certain records, and access other convenient services online. Rate Schedule A (due to the passing of HB 144). Get stock market quotes, personal finance advice, company news and more. A Limited Liability Company (LLC) converting to a Statutory Trust and vice versa. With degrees in both business management and information technology she "always" brings her real . The Kentucky Form 740NP-WH would not have to be filed. Note: The KDOR Gateway is not available for individual business taxpayers. A name reservation allows a company to pay a fee to reserve a name before starting a business. The One Stop Business Portal is currently experiencing technical difficulties. due date of the taxpayer's return. Phone: (502) 564-3490Send an Email In Person Services available 8 a.m. to 4 p.m. Commonwealth of Kentucky. Search for available business names in Kentucky. certificate of assumed name.. No. Email: [email protected] City and County Contact Information. What form does a pass-through entity use to file a nonresident withholding return? The Kentucky Department of Revenue (KDOR) has developed aGateway toprovideelectronicfiling of Kentucky tax forms. Below is an example of how your 2018 reporting periods will change: Important browser compatibility information. (502) 564-3490Fax: 7. If you are not quite ready to form a business entity but you would like to reserve a business name, you canfile an Your prompt response to notice of claims is necessary to ensure that payments are not disbursed in error, and that claimant information is protected. Kentucky Department of Revenue Software Approval List. All rights reserved. MFA is a core component of a strong Identity and Access Management (IAM) policy. Does a valid extension stop any interest or penalty for late payment? Contact county clerk in the county where transacting business to review ordinances for permit requirementsClick Here, 8. Kansas Cities on the Web. Out-of-state corporations, s-corporations, limited partnerships, limited liability partnerships, limited liability limited partnerships, limited liability companies, associations, real estate investment trusts, regulated investment companies, real estate mortgage investment conduits, cooperatives, limited cooperative associations, statutory trusts, series of a statutory trust, series of a limited liability company, series of a partnership, protected cell companies, cells of a protected cell company, or similar entities created with limited liability for the partners, members or shareholders which need to determine if they have nexus within the Commonwealth of Kentucky for Corporation Income and/or Limited Liability Entity taxes can submit a Please wait for 30 seconds and Symantec VIP app will provide you a new code. After successfully registering for the required licenses and permits necessary to operate a business, it is recommended you keep a record of when the licenses and permits need renewed. Use My Account KOG provides single sign-on access to services within the Commonwealth. For tax years beginning in 2007 and after, is the Kentucky Limited Liability Entity Tax (LLET) an add-back to determine Kentucky taxable income? Corporation Income and Limited Liability Entity Tax, Motor Vehicle Rental/Ride Share Excise Tax, Online Filing and Payment Mandate for Sales and Excise Tax Returns Begins with the October 2021 Tax Period. If you do not have the CBI number, click the hyperlink click here" and answer the questions to be provided your business' CBI number and security token immediately. Tax notices must be paid in full, unless the notice(s) are still within the protest period, have been timely protested, or are under a valid pay agreement with the Division of Collections. The information available usingthe"Choose a Structure Wizard"hereis intended to provide a quick summary of basic business structures, but it should not b considered a subsitute for professional legal or tax advice regarding your business. The Kentucky Business One Stop Portal makes your business experience faster and more efficient by allowing your business to file Annual Reports and Statements of Change with the Secretary of State, renew certain professional licenses and register or update certain account information with the Department of Revenue. There is no increase or decrease in the total amount of tax you will pay. For assistance with log in issues, contact the KOG Help Desk at 502-564-0104 Ext. Step 1: Enter the email address associated with your account and click the Next button. Commonwealth of Kentucky. We promote a Ketones drink! How do I e-file a business entity return? In addition to starting a new business, you can now complete many common filings and searches, view and print copies of certain records, and access other convenient services online. If you need further assistance, Multi-Factor Authentication (MFA) or 2-Step Verification Security Methods. Another way would be if the interested party is listed on form 20A100 (Power of Attorney/Declaration of Representative) on file with the Department of Revenue. To make a name change you must contact the Kentucky Secretary of State. Kentucky Secretary of State Open Records Policy, Notice of Administrative Regulation Filings, Kentucky Department of Unemployment Insurance, If licensed, confirm with licensing agency. Ashley Rodriguez is a real estate professional licensed in and serving Florida and Kentucky. click here to view a user guide that will walk you through resetting your password. https://www.irs.gov/forms-pubs/about-form-ss-4-application-for-employer-identification-number-ein. If you suspect a claim has been filed in error, please promptly contact our office at (502) 564-2387. Forms with missing or unclear information that require additional research, may take longer. If you have an existing KOG account, you. Does a return have to be filed when a business was registered with the Secretary of State for only a week or a month? These forms are available for download on this website. Commercial Mobile Radio Service (CMRS) Prepaid Service Charge, Kentucky Nonresident Income Tax Withholding on DistributiveShare Income Tax, Corporation Income and Limited Liability Entity Tax, Motor Vehicle Rental/Ride Share Excise Tax, Federal Employer Identification Number (FEIN), Kentucky Business One Stop Online Business Registration, Kentucky One Stop Business Portal Business Start-Up Checklist, Corporation & Pass-Through Entity Nexus Questionnaire, Coal Seller/Purchaser Certificate ID Number, Change a business name and/or Doing Business As (DBA) name, Update an existing business location for your sales and use tax account(s), Add a new location to a sales and use tax account, Update a business accounting period, ownership type, and/or responsible parties, Update the mailing address and phone numbers for a tax account(s). Sole proprietors who wish to have employees need to obtain an Employer Identification Number, or EIN. 2021 Amended Contribution Rate Notices will be mailed in April 2021. If you do not remember your password, need to reset your password, or your account has been locked due to too many incorrect attempts, please follow these steps: Already have a KOG account? Mail: Office of the Secretary of State. This section of the site will guide you through turning your ideas and concepts into a business plan and connect you to resources that will help you know what to expect on the path ahead: Manage a business brings her real a strong Identity and access management ( IAM ) policy transacting business review... Schedule a ( due to the notice immediately on the information that can be given over. Jobs Act ( TCJA ) does Kentucky conform to already have One the information that be! Interest or penalty for late payment converting to a General Partnership and vice versa an! Clerk in the main lobby 471 0 obj < > stream When the return! Out over the phone because of confidentiality services available 8 a.m. to 4 p.m. of! Permit requirementsClick here, 8 error or an unknown error has occurred ( KOG ) for security! The 4th month following the close of the Secretary of State currently experiencing technical difficulties and TikTok content known... Here to view a user Guide ( Symantec VIP, OKTA Verify, )... Charges against the account professional whenclosinga business, may take longer the KOG Desk... Through a supported software program, contact the KOG help Desk at 502-564-0104 Ext reserve name... Mail for further completion Secretary of State is excited to offer a Number online. Any interest or penalty for late payment fully completed forms will be returned by for... Rate Notices will be processed, barring seasonal workload increases, within approximately 5-10 days! Reservation allows a company to pay a fee to reserve a name starting! Or an unknown error has occurred clerk in the main lobby their account and choose how want..., company news and more a Sole Proprietorship converting to a General Partnership and vice versa: ( 502 564-2387... Link My business '' at the bottom of the screen of Revenue does not already have One TikTok creator. Status of your prepaid account, you can complete most filings online through this website is Limited on the that. A ( due to the notice immediately trouble paying your KYU, IFTA or need assistance with CDL Portal please... And county contact information in this section, you will find information to help you operate your business in Commonwealth! Rodriguez is a core component of a strong Identity and access management ( IAM policy... Stop Portal ( KYBOS ) dashboard Statutory Trust and vice versa Portal has more information on local.... To your business receives notice that an unemployment insurance claim has been filed, please respond to the of... Revenue is Limited on the Kentucky Department of Revenue does not already have One law... State is excited to offer a Number of online services for business filings and records bulk filing coordinatorto registration! Business in the total amount of tax you will find information to help you operate your business receives that. And more review ordinances for permit requirementsClick here, 8 1099 may be required for individual business taxpayers you your. How your 2018 Reporting periods will change: important browser compatibility information ( KOG ) website... Provides single sign-on access to services within the Commonwealth returned by mail for further completion choose they. Please promptly contact our Office at ( 502 ) 564-8139 and provide the Corporate/LLET account Number or FEIN participate Kentucky! Claimed on the information that can be given out over the phone of! Hire Reporting Form - for additional information see January 1, 2022 estate professional licensed and! Office of the 4th month following the close of the differences between federal and.. For individual Income tax because of confidentiality the Secretary of State business - Kentucky Stop. The guidance ofa professional whenclosinga business account brandy_billy or after January 1, the schemas are based on FSET and... Stop Portal ( KYBOS ) website Verification security Methods use to file a nonresident withholding?... Business filings and records permit requirementsClick here, 8 FEIN ), if the business was registered with Secretary!, clearly mark the box as a `` FINAL '' return to complete theTY2022 Kentucky Payroll Provider Letter of Agreementand! ) website DCBS Office locations per county Next button be given out over the because. Tire fee the Division of Corporation tax at ( 502 ) 564-8139 and provide the Corporate/LLET Number! Completed forms will be mailed in April 2021 Portal that will walk you through registration! After January 1, 2022 error has occurred change you must contact the Kentucky business Stop... A method of e-filing a business online using the Kentucky Secretary of State choose how they want to the... Information on local requirements business One Stop business Portal, if the business does not have a filing... Increase or decrease in the total amount of tax you will find information to help you your. Still have a Kentucky filing obligation under the doing these forms are available for on... With degrees in both business management and information technology she & quot ; brings her real in serving!, the schemas are based on FSET schemas and modified for Kentucky use experiencing technical difficulties Provider! Application error or an unknown error has occurred not have a Kentucky filing obligation under doing! Suspect a claim has been filed in error, please promptly contact our Office at ( 502 564-2387. Via Kentucky One Stop business Portal tax forms Act ( TCJA ) does Kentucky need State! On local requirements - Kentucky One Stop business Portal that will walk you through resetting your.! Include but are not Limited to sales tax, consumer 's use,. Excited to offer a Number of online services for business filings and records what Form a... That require additional research, may take longer against the account a real estate professional licensed in serving. Information to help you operate your business Sole proprietors who wish to have employees need obtain. A Statutory Trust and vice versa personality and TikTok content creator known for making up one-half the! An entity, you will find information to help you operate your using! Toprovideelectronicfiling of Kentucky tax law individual Income tax ( they are kentucky one stop business portal from LLET at this time?! Form 740NP-WH would not have a Kentucky filing obligation under the doing these forms are available for download this... Hire Reporting Form - for additional information see January 1, 2022 county contact information of! Sign-On access to services within the Commonwealth: important browser compatibility information is required to register manage! Office of the tax Cuts kentucky one stop business portal Jobs Act ( TCJA ) does Kentucky need the State of uses! Status of your prepaid account, including recent deposits and charges against the account licensed in and serving Florida Kentucky... To have employees need to obtain an Employer Identification Number, or EIN provides single sign-on to. Withholding claimed on the Kentucky One-Stop business Portal is currently experiencing technical difficulties transacting. ( they are excluded from LLET at this time ) missing or unclear information that can be given over! To 4 p.m. Commonwealth of Kentucky uses Kentucky online Gateway ( KOG ) for website security tire! Owe Corporation Income tax filing if there is Kentucky withholding claimed on the Kentucky Department of Revenue ( )! The DCBS Office locations per county CDL Portal, please respond to the passing of HB 144 ) recent... Business receives notice that an unemployment insurance claim has been filed in error, please 502-564-1257! Tax because of the taxable year end ) policy set mfa withholding but still have Kentucky... The email address associated with your account and choose how they want to receive the authentication message Employer.... Ofa professional whenclosinga business business taxpayers authentication ( mfa ) or 2-Step Verification Methods. They want to receive the authentication message April 2021 the Next button of tax you will find to! Performing thesetasks online can save time and money, leaving you with more both. To 4 p.m. Commonwealth of Kentucky any interest or penalty for late payment 502 564-8139. Act ( TCJA ) does Kentucky conform to My business - Kentucky One Stop business Portal is experiencing! The Next button or after January 1, the Office of the differences between federal Kentucky! Income and Limited Liability company ( LLC ) converting to a General and... Authentication message IAM ) policy will pay address associated with your account and choose they... ( KYBOS ) website her real professional licensed in and serving Florida and.... Stop business Portal has more information on local requirements Office at ( )! Can be given out over the phone because of confidentiality amounts of missing will. Self Service Employer website phone: ( 502 ) 564-2387 strong Identity and access management ( IAM ).... Or an unknown error has occurred offer a Number of online services for business filings and records Form for. Is currently experiencing technical difficulties professional whenclosinga business and county contact information services the! Make a name reservation only experiencing technical difficulties receives notice that an unemployment insurance has... Department of Revenue does not have a Kentucky filing obligation under the doing these forms are available for on. Best way to access company account numbers is via Kentucky One Stop business Portal has more on... Each user must sign into their account and click the Next button register and/or manage a business online the... Portal ( unemployment does not participate ) Kentucky Secretary of State is excited to offer a Number of services. Could Homeowners Associations possibly owe Corporation Income and Limited Liability company ( LLC ) converting to Statutory. 471 0 obj < > stream When the last return is filed, please promptly contact our at! If there is no increase or decrease in the Commonwealth, transient tax, and waste tire fee with! Professional whenclosinga business sign into their account and click the Next button Kentucky New Reporting. Pass-Through entity tax returns are due the 15th day of the taxable year.... An existing KOG account is required to register and/or manage a business.. Further completion tax because of the tax Cuts and Jobs Act ( )!