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Form 4626 online Kentucky: What You Should Know

Download or print the 2023 Federal Form 4626 (Alternative Minimum Tax — Corporations) for FREE from the Federal Internal Revenue Service. Form 4868 and Form 4868–SF. Information for the Federal Form 45–A; 2016. (PDF) ​ ​Form 4868 and Form 4868–SF. Information for the Federal Form 45–A; 2016. (PDF) For further guidance, reference the State of Kentucky Alternative Minimum Tax page. Use the form to figure the Alternative Minimum Tax. Tax Credit on the Business Income of LLC (Form 6186). Kentucky Tax Bulletin, June 2018 If a tax credit becomes due, refer to the business entity's tax return to see if the credit would be allowed on that return. Additional Information on Small Business Tax Rates. ​Income of Business Organizations. A Guide to Small Business Tax Rates. Kentucky Department of Revenue. January 2023 Kentucky Small Business Tax Rates Guide. The IRS provides a guide, Tax Guide, for Small Business Establishments.  (PDF) It lists rules of law and tax principles for small business entities. State Business Corporation Tax Guide. (PDF, 38 pages) Kentucky Department of Revenue. January 2023 Kentucky Small Business Tax Rates Guide. (PDF, 40 pages) What is the Alternative Minimum Tax? The Alternative Minimum Tax is a separate tax from the regular tax that is collected from domestic corporations by the IRS. The Alternative Minimum Tax is a tax on non-resident corporations that are organized as partnerships, sole proprietorship or limited Liability Companies, and other domestic entities, including partnerships of farmers, ownership of sole proprietorship and limited liability companies of public utilities. You may also see Kentucky's business entity tax rates and a list of tax credits that can qualify a business that performs services or creates property. ​ The IRS has the following definitions of business in Kentucky: a. Business includes the following: a.a. Business activities engaged in by persons or partnerships.  The tax is imposed in addition to and in excess of ordinary income tax. (MRS 5.04); b. A business corporation that engages in business activities other than those of a real estate corporation shall be classified as a corporation.  Such business activities are taxable as other business activities and gain or loss on an investment is not deductible.  An exempt or nonexempt corporation may have its tax classification changed as provided under MRS 5.10(5). c.

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