No minimum or maximum. All returns are required to be filed even if no taxes are due. The London KY City Privilege License is a direct credit toward any taxes due, however it does not create a credit. Copy of federal forms must be attached to return. We accept a copy of the Federal Extension Form or a letter requesting an extension.
Taxpayers with tax liabilites of $5,000 must submit quarterly estimated payments. Any taxpayer can file quarterly.
Monthly return is required on all accounts with tax liability of $500 or greater in a quarter. Fee is based on gross wages. Tax returns are due on or before end of month following tax period.
Must include a totaled employee listing or copies of W-2’s and a W-3. Due on or before February 28 of each calendar year.
Federal employees must file fees because federal employer does not withhold. Prior tax year returns are due on or before February 28 of each calendar year and W-2’s must be attached to all returns.