Free 2008 Federal Tax Extension Form

Document Sample
Free 2008 Federal Tax Extension Form Powered By Docstoc
					                Revisions to the 2008 ELF Layout

Revision Date
  7/11/2008
                          Revisions to the 2008 ELF Layout

                                                     Revision
Layout for 2008 released. All items highlighted in Blue are changes from 2007 layout.
Changes for 2008 Tax Year: Fields 0555, 0645 and 0650 were removed from the layout because the fields have been removed from the
form. Fields 0810, 0815, 0820 and 0825 have been added and will be used for 2008 when calculating Section Business Credits. See KY
                                           Publication 1346 for information on field 0035.

Special Note concerning Direct Debits: The system we use to process debit payments has a limitation vendors need to be aware of.
The ACCOUNT NUMBER cannot have spaces / dashes / alpha characters. NUMERIC ONLY. When a debit request comes through that
is not NUMERIC only the debit is rejected. This does NOT affect direct deposits.

                                                          Kentucky Department of Revenue
                2009 Processing Season                        Formatted Record Layout                          July 11, 2008


   New /                                                                        Start
Updated Field   Field # Identification                                Length Position          Type Description                                        Additional Field Instruction
                                                        ******HEADER SECTION******
                                                                                                     2752 for fixed; "nnnn" for variable
                        Byte Count                                          4          1             format
                        Start of Record Sentinel                            4          5             Value "****"
                 0000   Record ID Type                                      6          9       A/N   Value "STbbbb"
                 0001   Form Number                                         6         15       A/N   Value "0001bb"
                 0002   Page Number                                         5         21       A/N   Value"PG01b"
                 0003   Taxpayer Identification Number                      9         26        N    Primary Social Security Number
                 0004   Blank                                               1         35       A/N   Blank
                 0005   Form/Schedule Number                                7         36        N    Value "0000001"
                 0010   State Code                                          2         43        A    Value "KY"
                 0011   City Code                                           2         45        A    Value"bb"
                 0015   Imperfect Return Indicator                          1         47        A    Value "E" or blank
                 0016   ITIN/SSN Mismatch Indicator                         1         48        A    Value "M" or blank
                 0019   State-Only-Indicator                                2         49       A/N   "SO" (State Only return data)
                 0020   Declaration Control Number                         14                   N    Assigned by filer
                        First Two Positions                                 2         51        N    Value "00"
                        EFIN of Originator                                  6         53        N
                        Batch Number                                        3         59        N    Value (000-999)
                        Serial Number                                       2         62        N    Value (00-99)
  7/11/2008             Year Digit                                          1         64        N    Value = 9
                 0023   Return Sequence Number                             16                   N    Required entry
                        ETIN of Transmitter                                 5         65        N    Must equal RSN
                        Transmitter Use Field                               2         70        N
                        Julian Date of Transmission                         3         72        N
                        Transmission Sequence Number                        2         75        N    Value (01-99)
                        Sequence Number of Return                           4         77        N    Value (0001-9999)
                                                    ******State Direct Deposit Section******
                                                                                                     1 for Direct Deposit, 2 for Direct Debit,
                 0024   Direct Deposit/Debt Indicator                      1          81       A/N   else blank
                 0025   Reserved - RTN - Flag                              1          82       A/N   No Entry
                                                                                                                                                  Payment may be warehoused prior to
                                                                                                                                                 April 15 up to April 15th. After that date,
                 0027   Direct Debit Date                                   8         83        N    YYYYMMDD                                      no payment warehousing available.
                 0028   Direct Debit Amount                                12         91        N    Whole Dollars Only                           Must equal field 0635, Amount Owed.
                 0030   State Routing Transit Number                        9        103        N    Blank if Field 0024 is blank
                                                                                                     0 = No State Return Present
                                                                                                     1 = State RTN found on FOMF
                                                                                                                                                                                               3
                 0032   State-RTN-Indicator                                1         112        N    2 = State RTN not found on FOMF

                 0035   State Depositor Account Number                     17        113       A/N   Blank if Field 0024 is blank
   New /                                                                        Start
Updated Field   Field # Identification                                Length Position   Type Description                              Additional Field Instruction
                 0040 State Checking Account Number                      1       130     A/N Value "X" or blank
                 0048 State Savings Account Number                       1       131     A/N Value "X" or blank
                                                         ******INDICATORS******
                0049   On- Line State Return Indicator                   1       132    A/N   Value "O" = On-line
                                                  ******PARTICIPANT SECTION******
                0050   State Numeric Data                               27               N
                       Preparer SSN/TIN                                  9       133    AN    1040 Seq 1360
                       Preparer EIN                                      9       142     N    1040 Seq 1380
                       Preparer ZIP                                      5       151     N    1040 Seq 1410-5
                       Preparer ZIP+4                                    4       156     N    1040 Seq 1410-4
                0052   State Alphanumeric Data                          93              A/N
                       Blank                                             5       160    A/N
                       Preparer Firm Name                               35       165    A/N   1040 Seq 1370
                       Preparer Address                                 30       200    A/N
                       Preparer City                                    20       230    A/N   1040 Seq 1390
                       Preparer State                                    2       250    A/N   1040 Seq 1400
                       Preparer Self-employment Indicator                1       252    A/N   1040 Seq 1350
                                                      ******ENTITY SECTION******
                0055   Spouses SSN                                       9       253     N    See Instructions #18
                0060   Name Line 1                                      35              A/N   Required Entry
                       Primary Last Name                                32       262    A/N
                       Primary Suffix                                    3       294    A/N
                0062   Date of Death Primary                             8       297     N    YYYYMMDD
                0065   Name Line 2                                      35              A/N
                       Secondary Last Name                              32       305    A/N   See Instructions #18
                       Secondary Suffix                                  3       337    A/N
                0068   Date of Death Secondary                           8       340     N    YYYYMMDD
                0070   Name Line 3                                      35              A/N
                       Primary First Name                               16       348    A/N   Required Entry
                       Primary Middle Initial                            1       364    A/N
                       Secondary First Name                             16       365    A/N   See Instructions #18
                       Secondary Middle Initial                          1       381    A/N
                       Filler                                            1       382    A/N
                0074   C/O Address                                      35       383          Blank

                0075   Address Line 1                                35        418      A/N   Required entry (If Domestic Address)
                0077   Foreign Street Address                        35        453      A/N   Required entry (If Foreign Address)
                0080   Address Line 2                                35        488      A/N
                0085   City                                          22        523       A    Required entry (If Domestic Address)
                0087   Foreign City State or Province                35        545      A/N   Required entry (If Foreign Address)
                0090   City Code                                      5        580       N
                                                                                              Required entry (If Domestic Address)
                0095   State Abbreviation                             2        585       A    See Instructions #23
                0098   Foreign Country                               22        587       A    Required entry (If Foreign Address)
                                                                                              Required entry (If Domestic Address)
                0100   ZIP Code                                    12      609           N    See Instructions #23
                0105   County                                      20      621           A
                0110   County Code                                  5      641           N
                0115   Telephone Number                            12      646          A/N
                0120   Primary TP Signature                         5      658           N    PIN Use Only                             Must match Federal PIN        4
                0125   Secondary Signature                          5      663           N    PIN Use Only                             Must match Federal PIN
                0126   ERO EFIN/PIN                                11      668          A/N                                          Must match Federal EFIN / PIN
                                                 ******CONSISTENCY SECTION******
   New /                                                                      Start
Updated Field   Field #   Identification                             Length Position   Type   Description                                      Additional Field Instruction
                 0150     Federal Filing Status                         1      679      N     Required Entry
                 0155     Total Federal Exemptions                      2      680      N     Required Entry
                 0160     Wages, Salaries, Tips                        12      682      N
                 0165     Taxable Interest                             12      694      N
                 0170     Tax Exempt Interest                          12      706      N
                 0175     Dividends                                    12      718      N                                                 This entire section is required if data is
                 0180     State Refund                                 12      730      N                                                                available.
                 0185     Taxable Social Security Benefits             12      742      N
                 0190     Keogh Plan & SEP Deductions                  12      754      N
                 0195     Adjusted Gross Income                        12      766      N     Required Entry
                 0200     Standard/Itemized Deductions                 12      778      N     Required Entry
                 0205     Earned Income Credit                         12      790      N
                                                     ******ALPHANUMERIC SECTION*****
                 0300     Preparer Information                         80              A/N
                          Software Developer Code                      10      802     A/N    Required Entry
                          Paid Preparer Name                           31      812     A/N    1040 Seq 1340
                          Preparer Phone Number                        10      843     A/N    Required Entry
                          Non-Paid Preparer                            13      853     A/N    1040 Seq 1338
                          Preparer State EIN                           16      866     A/N    No Entry
                 0305     Credit Information                           80              A/N
                          Spouse Political Party Fund                   1      882      N     Value "1", "2" or "3" See Instruction #24
                          Taxpayer Political Party Fund                 1      883      N     Value "4", "5" or "6"
                          Filing Status                                 1      884      N     Value "1", "2", "3" or "4"
                          Regular Credit - Taxpayer                     1      885      N     Value "1" (Page 3, Section B)
                          Over 65 Credit - Taxpayer                     1      886      N     Value "0" or "1" (Page 3, Section B)
                          Over 65 Credit - Taxpayer                     1      887      N     Value "0" or "1" (Page 3, Section B)
                          Blind Credit - Taxpayer                       1      888      N     Value "0" or "1" (Page 3, Section B)
                          Blind Credit - Taxpayer                       1      889      N     Value "0" or "1" (Page 3, Section B)
                          Regular Credit - Spouse                       1      890      N     Value "0" or "1" (Page 3, Section B)
                          Over 65 Credit - Spouse                       1      891      N     Value "0" or "1" (Page 3, Section B)
                          Over 65 Credit - Spouse                       1      892      N     Value "0" or "1" (Page 3, Section B)
                          Blind Credit - Spouse                         1      893      N     Value "0" or "1" (Page 3, Section B)
                          Blind Credit - Spouse                         1      894      N     Value "0" or "1" (Page 3, Section B)
                                                                                              Valid (00-10) / Page 3, Section B Line
                          Credits - Taxpayer/Spouse                    2      895       N     1
                                                                                              Valid (00-10) / Page 3, Section B Line
                          Credits - Children (lived with you)          2      897       N     2a
                                                                                              Valid (00-10) / Page 3, Section B Line
                          Credits - Children (did not live with you)   2      899       N     2b
                                                                                              Valid (00-10) / Page 3, Section B Line
                          Credits - Other Dependents                   2      901       N     2c
                                                                                              Valid (00-10) / Page 3, Section B Line
                          Total Tax Credits                            2      903       N     3
                                                                                              Valid (00-99) / Page 3, Section B, Line
                          Spouse Tax Credits                           2      905       N     3A
                                                                                              Valid (00-99) / Page 3, Section B, Line
                          Taxpayer Tax Credits                         2      907       N     3B
                                                                                              Valid (00-99) / Page 3, Section B, Line
                          Spouse Personal Tax Credit                   3      909       N     4A
                                                                                              Valid (00-99) / Page 3, Section B, Line                                                   5
                          Taxpayer Personal Tax Credit                 3      912       N     4B

                          Child 1 First Name                           10     915      A/N    Page 3, Section B, Line 2 dependents        If there are more than 3 children, list the
   New /                                                                     Start
Updated Field   Field # Identification                             Length   Position   Type Description                                   Additional than Instruction
                                                                                                                                   If there are more Field3 children, list the
                                                                                                                                   qualifying children first. We can refer to
                        Child 1 Last Name                           15        925      A/N   Page 3, Section B, Line 2 dependents the federal return for more than 3 children

                        Child 1 SSN                                  9        940       N    Page 3, Section B, Line 2 dependents
                        Blank                                        1        949      A/N

                        Child 1 Qualifier                            1        950      A/N   Page 3, Section B, Line 2 dependents
                        Blank                                       11        951
                 0310   Dependents (Continued)                      80

                        Child 2 First Name                          10        962      A/N   Page 3, Section B, Line 2 dependents

                        Child 2 Last Name                           15        972      A/N   Page 3, Section B, Line 2 dependents

                        Child 2 SSN                                  9        987       N    Page 3, Section B, Line 2 dependents
                        Blank                                        1        996      A/N

                        Child 2 Qualifier                            1        997      A/N   Page 3, Section B, Line 2 dependents

                        Child 3 First Name                          10        998      A/N   Page 3, Section B, Line 2 dependents

                        Child 3 Last Name                           15       1008      A/N   Page 3, Section B, Line 2 dependents

                        Child 3 SSN                                  9       1023       N    Page 3, Section B, Line 2 dependents
                        Blank                                        1       1032      A/N

                        Child 3 Qualifier                            1       1033      A/N   Page 3, Section B, Line 2 dependents
                        Blank                                        8       1034
                 0315   Dependents (Continued)                      80
                        Other First Name 1                          10       1042      A/N   Page 3, Section C
                        Other Last Name 1                           15       1052      A/N   Page 3, Section C
                        Other SSN 1                                  9       1067       N    Page 3, Section C
                        Blank                                        6       1076      A/N
                        Other First Name 2                          10       1082      A/N   Page 3, Section C
                        Other Last Name 2                           15       1092      A/N   Page 3, Section C
                        Other SSN 2                                  9       1107       N    Page 3, Section C
                        Blank                                        6       1116      A/N
                 0320   Dependents/Fed Data/Extension Indicators    80
                        Other First Name 3                          10       1122      A/N   Page 3, Section C
                        Other Last Name 3                           15       1132      A/N   Page 3, Section C
                        Other SSN 3                                  9       1147       N    Page 3, Section C
                                                                                                                                         Place "NG" in this field if credit for
                        Other First Name 4                          10       1156      A/N   Page 3, Section C                             National Guard is applicable.
                        Other Last Name 4                           15       1166      A/N   Page 3, Section C
                        Other SSN 4                                  9       1181       N    Page 3, Section C
                        Blank                                        5       1190      A/N
                        Free File Indicator                          1       1195      A/N   Value "X" or blank                            'X' is free state return is filed.
                                                                                             Value "X" = Yes, Blank = No (Form 740,
                        FORM_4972K_INDICATOR                         1       1196      A/N   Line 13 indicator)
                                                                                             Value "X" = Yes, Blank = No (Form 740,                                               6
                        Schedule RCR Indicator                       1       1197      A/N   Line 13 indicator)
                                                                                             Value "X" = Yes, Blank = No (Form 740,
                        KY Schedule J Indicator                      1       1198      A/N   Line 12 indicator)
   New /                                                                        Start
Updated Field   Field # Identification                                Length   Position   Type Description                                   Additional Field Instruction
                                                                                               Value "1", "2", "3" or "4" (Form 740,      See instructions for Total Family Size
                        Total Family Size                               1       1199        N  Line 20)                                                  Criteria
                        Federal Data Indicator                          1       1200       A/N Value "V" or "F"
                        Approved Extension Filed                        1       1201       A/N Value "Y" or "N"
                 0325   Dependent Relationships                        80

                        Child 1 relationship                           20       1202      A/N    Page 3, Section B, Line 2 dependents

                        Child 2 relationship                           20       1222      A/N    Page 3, Section B, Line 2 dependents

                        Child 3 relationship                           20       1242      A/N    Page 3, Section B, Line 2 dependents
                        Blank                                          20       1262      A/N
                 0330   A/N Field 7                                    80       1282      A/N
                 0350   Spouse Federal AGI                             12       1362       N     Form 740, Line 5A
                 0355   Taxpayer Federal AGI                           12       1374       N     Form 740, Line 5B
                 0360   Spouse Additions                               12       1386       N     Form 740, Line 6A                      Positive Only
                 0365   Taxpayer Additions                             12       1398       N     Form 740, Line 6B                      Positive Only
                 0370   Spouse Subtotal                                12       1410       N     Form 740, Line 7A
                 0375   Taxpayer Subtotal                              12       1422       N     Form 740, Line 7B
                 0380   Spouse Subtractions                            12       1434       N     Form 740, Line 8A                      Positive Only
                 0385   Taxpayer Subtractions                          12       1446       N     Form 740, Line 8B                      Positive Only
                 0390   Spouse KY AGI                                  12       1458       N     Form 740, Line 9A
                 0395   Taxpayer KY AGI                                12       1470       N     Form 740, Line 9B
                 0400   Spouse Deductions                              12       1482       N     Form 740, Line 10A                     Positive Only
                 0405   Taxpayer Deductions                            12       1494       N     Form 740, Line 10B                     Positive Only
                 0410   Spouse Taxable Income                          12       1506       N     Form 740, Line 11A
                 0415   Taxpayer Taxable Income                        12       1518       N     Form 740, Line 11B
                 0420   Spouse Tax Before Credits                      12       1530       N     Form 740, Line 12A                     Positive Only
                 0425   Taxpayer Tax Before Credits                    12       1542       N     Form 740, Line 12B                     Positive Only
                                                                                                                                          From Form 4972K IF CHECKED, field
                                                                                                                                         0195 if spouse AND/OR From Schedule
                 0430   Spouse 4972K Tax                               12       1554       N     Form 740, Line 13A                           RCR IF CHECKED, field ?????
                                                                                                                                          From Form 4972K IF CHECKED, field
                                                                                                                                        0195 if taxpayer AND/OR From Schedule
                 0435   Taxpayer 4972K Tax                             12       1566       N     Form 740, Line 13B                           RCR IF CHECKED, field ?????
                 0440   Spouse Tax 2                                   12       1578       N     Form 740, Line 14A                     Positive Only       If Negative, enter "0"
                 0445   Taxpayer Tax 2                                 12       1590       N     Form 740, Line 14B                     Positive Only       If Negative, enter "0"
                 0450   Spouse Business Incentive / Other Credits      12       1602       N     Form 740, Line 15A                          From Generic Record field 0785
                 0455   Taxpayer Business Incentive / Other Credits    12       1614       N     Form 740, Line 15B                          From Generic Record field 0790
                 0460   Spouse Tax 3                                   12       1626       N     Form 740, Line 16A                     Positive Only       If Negative, enter "0"
                 0465   Taxpayer Tax 3                                 12       1638       N     Form 740, Line 16B                     Positive Only       If Negative, enter "0"
                                                                                                                                             From Generic Record field 0305
                 0470   Spouse Personal Credit                         12       1650       N     Form 740, Line 17A                            (Spouse Personal Tax Credit)
                                                                                                                                             From Generic Record field 0305
                 0475   Taxpayer Personal Credit                       12       1662       N     Form 740, Line 17B                           (Taxpayer Personal Tax Credit)
                 0480   Spouse Tax                                     12       1674       N     Form 740, Line 18A                     Positive Only       If Negative, enter "0"
                 0485   Taxpayer Tax                                   12       1686       N     Form 740, Line 18B                     Positive Only       If Negative, enter "0"
                 0490   Total Tax                                      12       1698       N     Form 740, Line 19                      Positive Only       If Negative, enter "0"

                 0495   Family Size Tax Credit                         12       1710       N     See Instructions #5 / Form 740, Line 21 Positive Only                               7
                 0500   Tax Subtotal                                   12       1722       N     Form 740, Line 22                       Positive Only
                 0505   Blank                                          12       1734       N     Blank                                                 For Future use
                 0510   Utilized Education Tuition Tax Credit          12       1746       N     Form 740, Line 23                          Value from Form 8863K, Field 0320
   New /                                                                        Start
Updated Field   Field # Identification                                Length   Position   Type Description                                    Additional Field Instruction
                 0515 Tax Subtotal 2                                    12      1758       N   Form 740, Line 24                       Positive Only       If Negative, enter "0"
                                                                                               Federal Form 2441 - See Instructions
                 0520   Federal Child Care                             12       1770       N   #20                                     Positive Only
                 0525   KY Child Care                                  12       1782       N   Form 740, Line 25                       Positive Only
                 0530   Income Tax Liability                           12       1794       N   Form 740, Line 26                       Positive Only        If Negative, enter "0"
                 0535   Kentucky Use Tax                               12       1806       N   Form 740, Line 27                       Positive Only
                 0540   Total Tax Liability                            12       1818       N   Form 740, Line 28                       Positive Only        If Negative, enter "0"
                 0545   KY Withholding Paid                            12       1830       N   Form 740, Line 30a                      Positive Only
                 0550   KY Estimated Tax Payments                      12       1842       N   Form 740, Line 30b                      Positive Only
  Removed        0555   Blank                                          12       1854           Blank                                   Positive Only
                 0560   Total Payments                                 12       1866       N   Form 740, Line 31                       Positive Only
                 0565   Amount Overpaid                                12       1878       N   Form 740, Line 32                       Positive Only
                 0570   Nature & Wildlife Fund                         12       1890       N   Form 740, Line 33                       Positive Only
                 0575   Child Victims Trust Fund                       12       1902       N   Form 740, Line 34                       Positive Only
                 0580   Veterans Trust Fund                            12       1914       N   Form 740, Line 35                       Positive Only
                 0585   Breast Cancer Research Fund                    12       1926       N   Form 740, Line 36                       Positive Only
                 0590   Total Contributions                            12       1938       N   Form 740, Line 37                       Positive Only
                 0595   Credit to Estimated Tax                        12       1950       N   Form 740, Line 38                       Positive Only
                 0600   Refund                                         12       1962       N   Form 740, Line 39                       Positive Only
                 0605   Additional Tax Due                             12       1974       N   Form 740, Line 40                       Positive Only
                                                                                               Form 740, Line 41a from Unformatted
                 0610   Penalty - 2210-K                               12       1986       N   Record 2210Kb Field 0110                Positive Only
                                                                                               See Instructions #17 / Form 740, Line
                 0615   Interest                                       12       1998       N   41b                                     Positive Only
                                                                                               See Instructions #16 / Form 740, Line
                 0620   Penalty - Late Payment                         12       2010       N   41c                                     Positive Only
                                                                                               See Instructions #15 / Form 740, Line
                 0625   Penalty - Late File                            12       2022       N   41d                                     Positive Only
                 0630   Subtotal Penalty & Interest                    12       2034       N   Form 740, Line 42                       Positive Only
                 0635   Amount Owed                                    12       2046       N   Form 740, Line 43                       Positive Only
                 0640   Numeric Field 59                               12       2058       N   Blank
  Removed        0645   Numeric Field 60                               12       2070       N   Blank
  Removed        0650   Numeric Field 61                               12       2082       N   Blank
                 0655   Spouse Skills Training Credit                  12       2094       N   Section A, Line 2A                      Positive Only
                 0660   Taxpayer Skills Training Credit                12       2106       N   Section A, Line 2B                      Positive Only
                 0665   Spouse Historic Preservation Credit            12       2118       N   Section A, Line 3A                      Positive Only
                 0670   Taxpayer Historic Preservation Credit          12       2130       N   Section A, Line 3B                      Positive Only
                 0675   Spouse Tax Paid to Other State Credit          12       2142       N   Section A, Line 4A                      From Worksheet A, field 0075 if spouse
                 0680   Taxpayer Tax Paid to Other State Credit        12       2154       N   Section A, Line 4B                      From Worksheet A, field 0075 if taxpayer
                 0685   Spouse Qualified Unemployment Credit           12       2166       N   Section A, Line 5A                      Positive Only
                 0690   Taxpayer Qualified Unemployment Credit         12       2178       N   Section A, Line 5B                      Positive Only
                 0695   Spouse Recycling Credit                        12       2190       N   Section A, Line 6A                      Positive Only
                 0700   Taxpayer Recycling Credit                      12       2202       N   Section A, Line 6B                      Positive Only
                 0705   Spouse KIFA Credit                             12       2214       N   Section A, Line 7A                      Positive Only
                 0710   Taxpayer KIFA Credit                           12       2226       N   Section A, Line 7B                      Positive Only
                 0715   Spouse Kentucky Coal Credit                    12       2238       N   Section A, Line 8A                      Positive Only
                 0720   Taxpayer Kentucky Coal Credit                  12       2250       N   Section A, Line 8B                      Positive Only
                 0725   Spouse Qualified Research Facility Credit      12       2262       N   Section A, Line 9A                      Positive Only
                 0730   Taxpayer Qualified Research Facility Credit    12       2274       N   Section A, Line 9B                      Positive Only
                 0735   Spouse GED Incentive Program Credit            12       2286       N   Section A, Line 10A                     Positive Only                                 8
                 0740   Taxpayer GED Incentive Program Credit          12       2298       N   Section A, Line 10B                     Positive Only
                 0745   Spouse Brownfields Credit                      12       2310       N   Section A, Line 11A                     Positive Only
                 0750   Taxpayer Brownfields Credit                    12       2322       N   Section A, Line 11B                     Positive Only
   New /                                                                            Start
Updated Field   Field #   Identification                                Length     Position   Type   Description                   Additional Field Instruction
                 0755     Spouse Biodiesel Credit                         12        2334       N     Section A, Line 12A   Positive Only
                 0760     Taxpayer Biodiesel Credit                       12        2346       N     Section A, Line 12B   Positive Only
                 0765     Spouse Environmental Stewardship Credit         12        2358       N     Section A, Line 13A   Positive Only
                 0770     Taxpayer Environmental Stewardship Credit       12        2370       N     Section A, Line 13B   Positive Only
                 0775     Spouse Clean Coal Incentive Credit              12        2382       N     Section A, Line 14A   Positive Only
                 0780     Taxpayer Clean Coal Incentive Credit            12        2394       N     Section A, Line 14B   Positive Only
                 0785     Spouse Total Business Incentive Other Credits 12          2406       N     Section A, Line 17A   Positive Only
                 0790     Taxpayer Total Business Incentive Other Credits 12        2418       N     Section A, Line 17B   Positive Only
                                                                                                                             If taxpayer uses filing status 4 and they
                                                                                                                           live with their spouse, the spouse federal
                                                                                                                                AGI is required when computing the
                 0795     Spouse Federal AGI - Filing Status 4               12     2430       N     See Instruction #5          family size tax credit percentage.
                 0800     Spouse NonRefundable Limited Liability Credit      12     2442       N     Section A, Line 1A    From Worksheet C, field 0110 if spouse
                 0805     Taxpayer NonRefundable Limited Liability Credit    12     2454       N     Section A, Line 1B    From Worksheet C, field 0110 if taxpayer
  New Field      0810     Spouse Ethanol Credit                              12     2466       N     Section A, Line 15A   Positive Only
  New Field      0815     Taxpayer Ethanol Credit                            12     2478       N     Section A, Line 15B   Positive Only
  New Field      0820     Spouse Cellulosic Ethanol Credit                   12     2490       N     Section A, Line 16A   Positive Only
  New Field      0825     Taxpayer Cellulosic Ethanol Credit                 12     2502       N     Section A, Line 16B   Positive Only
                 0830     Numeric Field 97                                   12     2514       N
                 0835     Numeric Field 98                                   12     2526       N
                 0840     Numeric Field 99                                   12     2538       N
                 0845     Numeric Field 100                                  12     2550       N
                 0850     Numeric Field 101                                  12     2562       N
                 0855     Numeric Field 102                                  12     2574       N
                 0860     Numeric Field 103                                  12     2586       N
                 0865     Numeric Field 104                                  12     2598       N
                 0870     Numeric Field 105                                  12     2610       N
                 0875     Numeric Field 106                                  12     2622       N
                 0880     Numeric Field 107                                  12     2634       N
                 0885     Numeric Field 108                                  12     2646       N
                 0890     Numeric Field 109                                  12     2658       N
                 0895     Numeric Field 110                                  12     2670       N
                 0900     Numeric Field 111                                  12     2682       N
                 0905     Numeric Field 112                                  12     2694       N
                 0910     Numeric Field 113                                  12     2706       N
                 0915     Numeric Field 114                                  12     2718       N
                 0920     Numeric Field 115                                  12     2730       N
                 0925     Numeric Field 116                                  12     2742       N
                          Record Terminus                                     1     2754       A     Value "#"
                                                                            2754




                                                                                                                                                                         9
                             Changes for 2008 Tax Year: Year digit changed to '9'.

                                         Kentucky Unformatted Records

The Kentucky Unformatted Record includes the following attachments to the Form 740. (Schedule M, Schedule
 A, Schedule P, Schedule J, Schedule KNOL, 2210K, 8582-K, 4972-K, 8863-K, Worksheet A, Worksheet C, and
4562K.) A complete copy of the federal return is also required. If state unformatted data is part of the record, it
should be placed in a separate unformatted record following the federal unformatted record. The Unformatted
                                        records are variable in length.

 New /
Updated                                                       Start
 Field      Field # Identification                   Length Position       Type Description
                                           ******HEADER SECTION******
                    Byte Count                         4        1           N    "nnnn" for variable format
                    Start of Record Sentinel           4        5           AN   Value "****"
             0000   Record ID Type                     6        9           AN   Value "STbbbb"
             0001   Form Number                        6       15           AN   Value "0002bb"
             0002   Page Number                        5       21           AN   Value "PG01b"

             0003   Taxpayer Identification Number      9         26        N    Primary Social Security Number
             0004   Filler                              1         35             Blank
             0005   Form/Schedule Number                7         36        N    Value "0000001"
             0010   State Code                          2         43        A    Value "KY"
             0011   City Code                           2         45        A    Value"bb"
             0020   Declaration Control Number         14                   N    Assigned by filer
                    First Two Positions                 2         47        N    Value "00"
                    EFIN of Originator                  6         49        N
                    Batch Number                        3         55        N    Value (000-999)
                    Serial Number                       2         58        N    Value (00-99)
   Yes              Year Digit                          1         60        N    Value = 9




                                                                                                                      10
                                                                 Kentucky Department of Revenue
                           2009 Processing Season                   Unformatted Record Layout                 July 11, 2008

 New /
Updated                                                                       Start
 Field    Field # Identification                                    Length  Position Type     Description
                                                               ******HEADER SECTION******
                    Byte Count                                         4        1       N     "nnnn" for variable format
                    Start of Record Sentinel                           4        5      AN     Value "!!!!"
           0000     Record ID                                          6        9      AN     Value "SCHMbb"
           0001     Form ID                                            6       15      AN     Value "0002bb"
           0002     Page Number                                        5       21      AN     Value"PG01b"
           0003     Taxpayer Identification Number                     9       26       N     Primary Social Security Number
           0004     Filler                                             1       35             Blank
           0005     Schedule Occurrence Number                         7       36       N     Value "0000001"

                                                                ******DATA SECTION******
          Field #   Identification                                  Length Form ID Type       Description
           0050     Spouse Additions - Interest                       12     Sch M       N    POSITIVE ONLY Sch M, Line 1A
           0055     Spouse Additions - Health Insurance               12     Sch M       N    POSITIVE ONLY Sch M, Line 2A
           0060     Spouse Additions - Partner/SCorp                  12     Sch M       N    POSITIVE ONLY Sch M, Line 3A
           0065     Spouse Additions - Depreciation                   12     Sch M       N    POSITIVE ONLY Sch M, Line 4A
 New       0070     Spouse Additions - Net Operating Loss             12     Sch M       N    POSITIVE ONLY Sch M, Line 5A
           0075     Blank                                             12     Sch M       N    POSITIVE ONLY
           0080     Blank                                             12     Sch M       N    POSITIVE ONLY
           0085     Other Additions Sch M Line 6a                      20    Sch M      A/N   See Instructions #13 Sch M, Line 6a
           0090     Other Additions Sch M Line 6b                      20    Sch M      A/N   See Instructions #13 Sch M, Line 6b
           0095     Other Additions Sch M Line 6c                      20    Sch M      A/N   See Instructions #13 Sch M, Line 6c
           0100     Spouse Additions - Other                          12     Sch M       N    POSITIVE ONLY Sch M, Line 6A
           0105     Spouse Total Additions                            12     Sch M       N    POSITIVE ONLY Sch M, Line 7A
           0110     Spouse Subtractions - Refund                      12     Sch M       N    POSITIVE ONLY Sch M, Line 8A
           0115     Spouse Subtractions - Interest                    12     Sch M       N    POSITIVE ONLY Sch M, Line 9A
           0120     Spouse Subtractions - Pension                     12     Sch M       N    POSITIVE ONLY Sch M, Line 10A
           0125     Spouse Subtractions - Social Security             12     Sch M       N    POSITIVE ONLY Sch M, Line 11A
           0130     Spouse Subtractions - Insurance                   12     Sch M       N    POSITIVE ONLY Sch M, Line 12A
           0135     Spouse Subtractions - Health Insurance            12     Sch M       N    POSITIVE ONLY Sch M, Line 13A
           0140     Spouse Subtractions - Partner/Scorp               12     Sch M       N    POSITIVE ONLY Sch M, Line 14A
           0145     Spouse Subtractions - Depreciation                12     Sch M       N    POSITIVE ONLY Sch M, Line 15A
 New       0150     Spouse Subtractions - Net Operating Loss          12     Sch M       N    POSITIVE ONLY Sch M, Line 16A
           0155     Blank                                             12     Sch M       N    POSITIVE ONLY
           0160     Other Subtractions Sch M Line 17a                  20    Sch M      A/N   See Instructions #13 Sch M, Line 17a
           0165     Other Subtractions Sch M Line 17b                  20    Sch M      A/N   See Instructions #13 Sch M, Line 17b
           0170     Other Subtractions Sch M Line 17c                  20    Sch M      A/N   See Instructions #13 Sch M, Line 17c
           0175     Spouse Subtractions - Other                       12     Sch M       N    POSITIVE ONLY Sch M, Line 17A
           0180     Spouse Total Subtractions                         12     Sch M       N    POSITIVE ONLY Sch M, Line 18A
           0185     Taxpayer Additions - Interest                     12     Sch M       N    POSITIVE ONLY Sch M, Line 1B
           0190     Taxpayer Additions - Health Insurance             12     Sch M       N    POSITIVE ONLY Sch M, Line 2B           11
      Field #   Identification                               Length   Form ID   Type   Description
       0195     Taxpayer Additions - Partner/SCorp             12      Sch M      N    POSITIVE ONLY Sch M, Line 3B
       0200     Taxpayer Additions - Depreciation              12      Sch M      N    POSITIVE ONLY Sch M, Line 4B
New    0205     Taxpayer Additions - Net Operating Loss        12      Sch M      N    POSITIVE ONLY Sch M, Line 5B
       0210     Blank                                          12      Sch M      N    POSITIVE ONLY
       0215     Blank                                          12      Sch M      N    POSITIVE ONLY
       0220     Taxpayer Additions - Other                     12      Sch M      N    POSITIVE ONLY Sch M, Line 6B
       0225     Taxpayer Total Additions                       12      Sch M      N    POSITIVE ONLY Sch M, Line 7B
       0230     Taxpayer Subtractions - Refund                 12      Sch M      N    POSITIVE ONLY Sch M, Line 8B
       0235     Taxpayer Subtractions - Interest               12      Sch M      N    POSITIVE ONLY Sch M, Line 9B
       0240     Taxpayer Subtractions - Pension                12      Sch M      N    POSITIVE ONLY Sch M, Line 10B
       0245     Taxpayer Subtractions - Social Security        12      Sch M      N    POSITIVE ONLY Sch M, Line 11B
       0250     Taxpayer Subtractions - Insurance              12      Sch M      N    POSITIVE ONLY Sch M, Line 12B
       0255     Taxpayer Subtractions - Health Insurance       12      Sch M      N    POSITIVE ONLY Sch M, Line 13B
       0260     Taxpayer Subtractions - Partner/Scorp          12      Sch M      N    POSITIVE ONLY Sch M, Line 14B
       0265     Taxpayer Subtractions - Depreciation           12      Sch M      N    POSITIVE ONLY Sch M, Line 15B
New    0270     Taxpayer Subtractions - Net Operating Loss     12      Sch M      N    POSITIVE ONLY Sch M, Line 16B
       0275     Blank                                          12      Sch M      N    POSITIVE ONLY
       0280     Taxpayer Subtractions - Other                  12      Sch M      N    POSITIVE ONLY Sch M, Line 17B
       0285     Taxpayer Total Subtractions                    12      Sch M      N    POSITIVE ONLY Sch M, Line 18B
                Record Terminus                                                  AN    Value "$"




                                                                                                                       12
Changes for 2008 Tax Year: Removal of Fields 0278 and 0333 & Income limitation amounts (Fields 0260 and 0315) are the only
                   changes for tax year 2008. See below for additional Schedule A, page 2 instructions.

                                               Kentucky Department of Revenue
      2009 Processing Season                     Unformatted Record Layout                       September 30, 2008
                           ******HEADER SECTION******
                 Byte Count                              4        1        N        "nnnn" for variable format
                 Start of Record Sentinel                4        5        AN       Value "!!!!"
           0000 Record ID                                6        9        AN       Value "SCHAbb"
           0001 Form ID                                  6        15       AN       Value "0002bb"
           0002 Page Number                              5        21       AN       Value"PG01b"
           0003 Taxpayer Identification Number           9        26       N        Primary Social Security Number
           0004 Filler                                   1        35                Blank
           0005 Schedule Occurrence Number               7        36       N        Value "0000001"

                                                   ******DATA SECTION******
          Field # Identification                            Length Form ID    Type Description
           0050 Medical & Dental Expenses                     12     Sch A     N   Sch A, Page 1, Line 1
                                                                                   Must equal Generic record fields 390 +
           0055    KY AGI                                    12      Sch A     N   395
           0060    Medical & Dental Expense Exclusion        12      Sch A     N   Must be >= 0 Sch A, Page 1, Line 2
           0065    Total Medical & Dental Deduction          12      Sch A     N   Sch A, Page 1, Line 3
           0070    Local Income Taxes                        12      Sch A     N   Sch A, Page 1, Line 4
           0075    Real Estate Taxes                         12      Sch A     N   Sch A, Page 1, Line 5
           0080    Personal Property Taxes                   12      Sch A     N   Sch A, Page 1, Line 6
           0085    Other Taxes                               12      Sch A     N   Sch A, Page 1, Line 7
           0090    Total Taxes                               12      Sch A     N   Sch A, Page 1, Line 8
           0095    Home Mortgage Interest Form 1098          12      Sch A     N   Sch A, Page 1, Line 9
           0100    Home Mortgage Interest - Other            12      Sch A     N   Sch A, Page 1, Line 10
           0105    Points not on Form 1098                   12      Sch A     N   Sch A, Page 1, Line 11
           0108    Qualified Mortgage Insurance Premiums     12      Sch A     N   Sch A, Page 1, Line 12
           0110    Investment Interest                       12      Sch A     N   Sch A, Page 1, Line 13
           0115    Total Interest                            12      Sch A     N   Sch A, Page 1, Line 14
           0120    Contributions by cash                     12      Sch A     N   Sch A, Page 1, Line 15
           0125    Other than Cash                           12      Sch A     N   Sch A, Page 1, Line 16
           0130    Artistic Contributions                    12      Sch A     N   Sch A, Page 1, Line 17
           0135    Carryover from Prior Year                 12      Sch A     N   Sch A, Page 1, Line 18
                                                                                                                             Cannot exceed 50%
           0140    Total Contributions                       12      Sch A     N    Sch A, Page 1, Line 19                        of KY AGI.
           0145    Form 4684                                 12      Sch A     N    Sch A, Page 1, Line 20
                                                                                    Must equal Generic record fields 390 +
           0150    KY AGI                                    12      Sch A     N    395
           0155    Casualty & Theft Exclusion                12      Sch A     N    Must be >= 0 Sch A, Page 1, Line 21
           0160    Total Casualty & Theft                    12      Sch A     N    Sch A, Page 1, Line 22
           0165    Unreimbursed Employee Expense             12      Sch A     N    Sch A, Page 1, Line 23
           0170    Tax Preparation Fees                      12      Sch A     N    Sch A, Page 1, Line 24
           0175    Other Expenses                            12      Sch A     N    Sch A, Page 1, Line 25
           0180    Subtotal - Job Expenses                   12      Sch A     N    Sch A, Page 1, Line 26
                                                                                    Must equal Generic record fields 390 +
           0185    KY AGI                                    12      Sch A     N    395
           0190    Job Expense Exclusion                     12      Sch A     N    Must be >= 0 Sch A, Page 1, Line 27
           0195    Total Job & Other Expenses                12      Sch A     N    Sch A, Page 1, Line 28
           0200    Other Miscellaneous Expenses              12      Sch A     N    Sch A, Page 1, Line 29
           0205    Total Itemized Deductions                 12      Sch A     N    Sch A, Page 1, Line 30
                                                                                    See Instructions #21 Sch A, Page 2, Part
           0210    Spouse Percentage of Income               5       Sch A     N    I, Line 2                                 Use these fields ONLY if filing
                                                                                    See Instructions #21 Sch A, Page 2, Part    status is '2' Married filing
           0215    Taxpayer Percentage of Income             5       Sch A     N    I, Line 3                                separately on a combined return
           0220    Spouse Itemized Deductions                12      Sch A     N    Sch A, Page 2, Part I, Line 4            and income limitation is not met.
           0225    Taxpayer Itemized Deductions              12      Sch A     N    Sch A, Page 2, Part I, Line 5
                                                                                    See Instructions #21 Sch A, Page 2, Part
           0230    Spouse Percent of Income                  5       Sch A     N    II, Column A




                                                                                                                                Use these fields
                                                                                                                              ONLY if filing status
                                                                                                                              is '2' (Married filing
                                                                                                                                separately on a
                                                                                                                                             13
                                                                                                                               combined return)
                                                                                                                                   and line 10,
                                                                                                                              columns A or B on
0235   Spouse Itemized Deductions              12   Sch A   N    Sch A, Page 2, Part II, Line 1A
0240   Spouse Exclusion from Limitation        12   Sch A   N    Sch A, Page 2, Part II, Line 2A
0245   Spouse Deduction Subtotal               12   Sch A   N    Sch A, Page 2, Part II, Line 3A
0250   Spouse 80% of Deductions                12   Sch A   N    Sch A, Page 2, Part II, Line 4A
                                                                 Generic Record Field 390 Sch A, Page 2,
0255   Spouse KY AGI                           12   Sch A   N    Part II, Line 5A
                                                                 Value "00000079975" Sch A, Page 2,            Use these fields
0260   Spouse Limitation                       12   Sch A   N    Part II, Line 6A                           ONLY if filing status
0265   Spouse Income Subtotal                  12   Sch A   N    Sch A, Page 2, Part II, Line 7A            is '2' (Married filing
0270   Spouse 3% of Income Subtotal            12   Sch A   N    Sch A, Page 2, Part II, Line 8A                separately on a
0275   Spouse Adjustment to Deductions         12   Sch A   N    Sch A, Page 2, Part II, Line 9A              combined return)
0277   Spouse Limitation Factor                12   Sch A   N    Sch A, Page 2, Part II, Line 10A                 and line 10,
0278   Spouse Reduced Adjustment               12   Sch A   N    Sch A, Page 2, Part II, Line 11A            columns A or B on
0280   Spouse Adjusted Itemized Deductions     12   Sch A   N    Sch A, Page 2, Part II, Line 12A           Form 740 is greater
                                                                 See Instructions #21 Sch A, Page 2, Part        than $79,975
0285   Taxpayer Percent of Income              5    Sch A   N    II, Column B %                             OR               filing
0290   Taxpayer Itemized Deductions            12   Sch A   N    Sch A, Page 2, Part II, Line 1B            status is '3' (Married
0295   Taxpayer Exclusion from Limitation      12   Sch A   N    Sch A, Page 2, Part II, Line 2B               Filing Joint) and
0300   Taxpayer Deduction Subtotal             12   Sch A   N    Sch A, Page 2, Part II, Line 3B              line 10, column B
0305   Taxpayer 80% of Deductions              12   Sch A   N    Sch A, Page 2, Part II, Line 4B                on Form 740 is
                                                                 Generic Record Field 395 Sch A, Page 2,
                                                                                                                 greater than
0310   Taxpayer KY AGI                         12   Sch A   N    Part II, Line 5B
                                                                                                                   $159,950.
                                                                 Value "00000079975" or "00000159950"
0315   Taxpayer Limitation                     12   Sch A   N    Sch A, Page 2, Part II, Line 6B
0320   Taxpayer Income Subtotal                12   Sch A   N    Sch A, Page 2, Part II, Line 7B
0325   Taxpayer 3% of Income Subtotal          12   Sch A   N    Sch A, Page 2, Part II, Line 8B
0330   Taxpayer Adjustment to Deductions       12   Sch A   N    Sch A, Page 2, Part II, Line 9B
0332   Taxpayer Limitation Factor              12   Sch A   N    Sch A, Page 2, Part II, Line 10B
0333   Taxpayer Reduced Adjustment             12   Sch A   N    Sch A, Page 2, Part II, Line 11B
0335   Taxpayer Adjusted Itemized Deductions   12   Sch A   N    Sch A, Page 2, Part II, Line 12B
       Record Terminus                                      AN   Value "$"




                                                                                                                           14
LY if filing
ed filing
 ined return
  is not met.




                15
16
                                                        Kentucky Department of Revenue
                   2009 Processing Season                   Unformatted Record Layout                  July 11, 2008

 New /
Updated                                                               Start
 Field    Field # Identification                             Length  Position   Type     Description
                                                     ******HEADER SECTION******
                  Byte Count                                   4        1         N      "nnnn" for variable format
                  Start of Record Sentinel                     4        5        AN      Value "!!!!"
           0000   Record ID                                    6        9        AN      Value "SCHPbb"
           0001   Form ID                                      6       15        AN      Value "0002bb"
           0002   Page Number                                  5       21        AN      Value"PG01b"
           0003   Taxpayer Identification Number               9       26         N      Primary Social Security Number
           0004   Filler                                       1       35                Blank
           0005   Schedule Occurrence Number                   7       36         N      Value "0000001"

                                                       ******DATA SECTION******
          Field # Identification                              Length  Form ID     Type   Description

           0050   Exempt Retirement Payer - 1a Line 1          35      Sch P       A
           0055   Exempt Retirement Date - 1a Line 1           8       Sch P       D     YYYYMMDD
           0060   Exempt Retirement Spouse - 1a Line 1         12      Sch P       N
           0065   Exempt Retirement Taxpayer - 1a Line 1       12      Sch P       N
           0070   Exempt Retirement Payer - 1a Line 2          35      Sch P       A
           0075   Exempt Retirement Date - 1a Line 2           8       Sch P       D     YYYYMMDD
           0080   Exempt Retirement Spouse - 1a Line 2         12      Sch P       N
           0085   Exempt Retirement Taxpayer - 1a Line 2       12      Sch P       N
           0090   Exempt Retirement Payer - 1a Line 3          35      Sch P       A
           0095   Exempt Retirement Date - 1a Line 3           8       Sch P       D     YYYYMMDD
           0100   Exempt Retirement Spouse - 1a Line 3         12      Sch P       N
           0105   Exempt Retirement Taxpayer - 1a Line 3       12      Sch P       N
           0110   Exempt Retirement Spouse 1a Total            12      Sch P       N     Must equal Fields 0060 + 0080 + 0100
           0115   Exempt Retirement Taxpayer 1a Total          12      Sch P       N     Must equal Fields 0065 + 0085 + 0105

           0120   Partial Exempt Retirement Payer 1b Line 1    35      Sch P       A

           0125   Partial Exempt Retirement Date 1b Line 1     8       Sch P       D     YYYYMMDD
           0130   Taxable Pension 1b Line 1                    12      Sch P       N
           0135   Exempt Percentage 1b Line 1                  5       Sch P       N
                  Partial Exempt Retirement Spouse 1b Line
           0140   1                                            12      Sch P       N




                                                                                                                                17
 New /
Updated                                                                 Start
 Field    Field # Identification Retirement Taxpayer 1b
                  Partial Exempt                              Length   Position   Type   Description
           0145 Line 1                                         12       Sch P      N

          0150    Partial Exempt Retirement Payer 1b Line 2    35       Sch P      A

          0155    Partial Exempt Retirement Date 1b Line 2      8       Sch P      D     YYYYMMDD
          0160    Taxable Pension 1b Line 2                     12      Sch P      N
          0165    Exempt Percentage 1b Line 2                   5       Sch P      N
                  Partial Exempt Retirement Spouse 1b Line
          0170    2                                             12      Sch P      N
                  Partial Exempt Retirement Taxpayer 1b
          0175    Line 2                                        12      Sch P      N

          0180    Partial Exempt Retirement Payer 1b Line 3     35      Sch P      A

          0185    Partial Exempt Retirement Date 1b Line 3      8       Sch P      D     YYYYMMDD
          0190    Taxable Pension 1b Line 3                     12      Sch P      N
          0195    Exempt Percentage 1b Line 3                   5       Sch P      N
                  Partial Exempt Retirement Spouse 1b Line
          0200    3                                             12      Sch P      N
                  Partial Exempt Retirement Taxpayer 1b
          0205    Line 3                                        12      Sch P      N

          0210    Partial Exempt Retirement Payer 1b Line 4     35      Sch P      A

          0215    Partial Exempt Retirement Date 1b Line 4      8       Sch P      D     YYYYMMDD
          0220    Taxable Pension 1b Line 4                     12      Sch P      N
          0225    Exempt Percentage 1b Line 4                   5       Sch P      N
                  Partial Exempt Retirement Spouse 1b Line
          0230    4                                             12      Sch P      N
                  Partial Exempt Retirement Taxpayer 1b
          0235    Line 4                                        12      Sch P      N

          0240    Partial Exempt Retirement Spouse 1b Total     12      Sch P      N     Must equal Fields 0140 + 0170 + 0200 + 0230
                  Partial Exempt Retirement Taxpayer 1b
          0245    Total                                        12       Sch P      N     Must equal Fields 0145 + 0175 + 0205 + 0235
          0250    Spouse Exempt Retirement                     12       Sch P     N      Must equal Fields 0110 + 0240
          0255    Taxpayer Exempt Retirement                   12       Sch P      N     Must equal Fields 0115 + 0245
          0260    Spouse Other Retirement                      12       Sch P     N
          0265    Taxpayer Other Retirement                    12       Sch P      N
          0270    Spouse Line 2 or Limit                       12       Sch P     N
          0275    Taxpayer Line 2 or Limit                     12       Sch P      N
          0280    Spouse Total Excluded                        12       Sch P     N      Must equal Fields 0250 + 0270
          0285    Taxpayer Total Excluded                      12       Sch P      N     Must equal Fields 0255 + 0275
                  Record Terminus                                                 AN     Value "$"                                     18
If the taxpayer elects to do farm income averaging (Form 740, line 12) and you do not support this form electronically, the return cannot be
                                                           electronically filed.

                                                          Kentucky Department of Revenue
                   2009 Processing Season                    Unformatted Record Layout                      July 11, 2008

 New /
Updated                                                                  Start
 Field    Field # Identification                                Length Position Type Description
                                                       ******HEADER SECTION******
                   Byte Count                                     4        1      N  "nnnn" for variable format
                   Start of Record Sentinel                       4        5      AN Value "!!!!"
           0000    Record ID                                      6        9      AN Value "SCHJbb"
           0001    Form ID                                        6       15      AN Value "0002bb"
           0002    Page Number                                    5       21      AN Value"PG01b"
           0003    Taxpayer Identification Number                 9       26      N  Social Security Number
           0004    Filler                                         1       35         Blank
           0005    Schedule Occurrence Number                     7       36      N  Value "0000001 - 0000002"

                                                         ******DATA SECTION******
           0010    Taxable Income                                 12      SCH J        N    Schedule J, Line 1


           0020    Elected Farm Income                            12       SCH J       N    Schedule J, Line 2
           0030    Subtract Line 2 from Line 1                    12       SCH J       N    Schedule J, Line 3
           0040    Tax on Line 3                                  12       SCH J       N    Schedule J, Line 4
           0050    Taxable Income from 2005                       12       SCH J       N    Schedule J, Line 5
           0060    One-third Elected Farm Income                  12       SCH J       N    Schedule J, Line 6
           0070    Add Lines 5 and 6                              12       SCH J       N    Schedule J, Line 7
           0080    Tax on Line 7                                  12       SCH J       N    Schedule J, Line 8
           0090    Taxable Income from 2006                       12       SCH J       N    Schedule J, Line 9
           0100    Amount from Line 6                             12       SCH J       N    Schedule J, Line 10
           0110    Add Lines 9 and 10                             12       SCH J       N    Schedule J, Line 11
           0120    Tax on Line 11                                 12       SCH J       N    Schedule J, Line 12
           0130    Taxable Income from 2007                       12       SCH J       N    Schedule J, Line 13
           0140    Amoutn from Line 6                             12       SCH J       N    Schedule J, Line 14
           0150    Add Lines 13 and 14                            12       SCH J       N    Schedule J, Line 15
           0160    Tax on Line 15                                 12       SCH J       N    Schedule J, Line 16
           0170    Add Lines 4, 8, 12 and 16                      12       SCH J       N    Schedule J, Line 17
           0180    Line 5 Tax Amount                              12       SCH J       N    Schedule J, Line 18
           0190    Line 9 Tax Amount                              12       SCH J       N    Schedule J, Line 19
           0200    Line 13 Tax Amount                             12       SCH J       N    Schedule J, Line 20
           0210    Add Lines 18, 19 and 20                        12       SCH J       N    Schedule J, Line 21
           0220    Subtract Line 21 from Line 17                  12       SCH J       N    Schedule J, Line 22
                                                                                                                                               19
                   Record Terminus                                 1       SCH J      A/N   $
20
This Schedule has been added to the electronic filing layout. It should only be completed if the net operating loss oc
            Carry forward losses from prior years claimed on Schedule M do not require a Schedule KNOL for the cu

                                                            Kentucky Department of Revenue
                     2009 Processing Season                    Unformatted Record Layout                    July 11, 2

 New /
Updated                                                                     Start
 Field      Field # Identification                                 Length Position Type
                                                          ******HEADER SECTION******
                     Byte Count                                      4        1      N
                     Start of Record Sentinel                        4        5      AN
             0000    Record ID                                       6        9      AN
             0001    Form ID                                         6       15      AN
             0002    Page Number                                     5       21      AN
             0003    Taxpayer Identification Number                  9       26      N
             0004    Filler                                          1       35
             0005    Schedule Occurrence Number                      7       36      N

                                                           ******DATA SECTION******
             0010    KY Adjusted Gross Income                       12   SCH KNOL       N


             0020    KY Deductions                                 12     SCH KNOL      N
             0030    Add Line 1 and Line 2                         12     SCH KNOL      N
             0040    Nonbusiness Capital Losses                    12     SCH KNOL      N
             0050    Nonbusiness Capital Gains                     12     SCH KNOL      N
             0060    Line 4 minus Line 5                           12     SCH KNOL      N
             0070    Line 5 minus Line 4                           12     SCH KNOL      N
             0080    Nonbusiness Deductions                        12     SCH KNOL      N
             0090    Nonbusiness Income                            12     SCH KNOL      N
             0100    Add Line 7 and Line 9                         12     SCH KNOL      N
             0110    Line 8 minus Line 10                          12     SCH KNOL      N
             0120    Line 10 minus Line 8                          12     SCH KNOL      N
             0130    Business Capital Losses                       12     SCH KNOL      N
             0140    Business Capital Gains                        12     SCH KNOL      N
             0150    Add Line 12 and Line 14                       12     SCH KNOL      N
             0160    Line 13 minus Line 15                         12     SCH KNOL      N
             0170    Add Line 6 and Line 16                        12     SCH KNOL      N
             0180    Form 1040, Schedule D, Line 16                12     SCH KNOL      N
             0190    1202 Exclusion                                12     SCH KNOL      N
             0200    Line 18 minus Line 19                         12     SCH KNOL      N
             0210    Form 1040, Schedule D, Line 21                12     SCH KNOL      N
             0220    Line 20 minus Line 21                         12     SCH KNOL      N
             0230    Line 21 minus Line 20                         12     SCH KNOL      N
             0240    Line 17 minus Line 22                         12     SCH KNOL      N
             0250    Domestic Production Activities Deduction      12     SCH KNOL      N
             0260    Net Operating Losses other years              12     SCH KNOL      N
             0270    Add Lines 11, 19, 23, 24, 25, 26              12     SCH KNOL      N
             0280    Total Net Operating Loss                      12     SCH KNOL      N
                     Record Terminus                                1                  A/N
ompleted if the net operating loss occurs in the 2008 tax year.
ot require a Schedule KNOL for the current year.

 of Revenue
ord Layout                   July 11, 2008



             Description
******
             "nnnn" for variable format
             Value "!!!!"
             Value "SCHNOL"
             Value "0002bb"
             Value"PG01b"
             Social Security Number
             Blank
             Value "0000001"

****
             Schedule KNOL, Line 1


             Schedule KNOL, Line 2
             Schedule KNOL, Line 3
             Schedule KNOL, Line 4 (Positive Only)
             Schedule KNOL, Line 5
             Schedule KNOL, Line 6
             Schedule KNOL, Line 7
             Schedule KNOL, Line 8
             Schedule KNOL, Line 9
             Schedule KNOL, Line 10
             Schedule KNOL, Line 11
             Schedule KNOL, Line 12
             Schedule KNOL, Line 13 (Positive Only)
             Schedule KNOL, Line 14
             Schedule KNOL, Line 15
             Schedule KNOL, Line 16
             Schedule KNOL, Line 17
             Schedule KNOL, Line 18 (Positive only)
             Schedule KNOL, Line 19 (Positive only)
             Schedule KNOL, Line 20
             Schedule KNOL, Line 21 (Positive only)
             Schedule KNOL, Line 22
             Schedule KNOL, Line 23
             Schedule KNOL, Line 24
             Schedule KNOL, Line 25
             Schedule KNOL, Line 26 (Positive only)
             Schedule KNOL, Line 27
             Schedule KNOL, Line 28
             $
                                                       Kentucky Department of Revenue
             2009 Processing Season                        Unformatted Record Layout                    July 11, 2008

 New /
Updated                                                            Start
 Field    Field #   Identification                      Length    Position    Type     Description
                                                     ******HEADER SECTION******
                    Byte Count                              4        1          N      "nnnn" for variable format
                    Start of Record Sentinel                4        5         AN      Value "!!!!"
           0000     Record ID                               6        9         AN      Value "2210Kb"
           0001     Form ID                                 6       15         AN      Value "0002bb"
           0002     Page Number                             5       21         AN      Value"PG01b"

           0003     Taxpayer Identification Number        9          26           N    Primary Social Security Number
           0004     Filler                                1          35                Blank
           0005     Schedule Occurrence Number            7          36           N    Value "0000001"

                                                       ******DATA SECTION******
           0050     Taxpayer Died During Year               1       2210-K        A    Value "X" or Blank 2210-K, Part I, Line 1
           0053     Taxpayer filed by January 31            1       2210-K        A    Value "X" or Blank 2210-K, Part I, Line 2
           0055     Farming 2/3 of Income                   1       2210-K        A    Value "X" or Blank 2210-K, Part I, Line 3
           0060     Gross Income                           12       2210-K        N    2210-K, Part I, Line 3a
           0065     Gross Income X .67                     12       2210-K        N    2210-K, Part I, Line 3b
           0070     Gross Income from Farming              12       2210-K        N    2210-K, Part I, Line 3c
           0075     Prepaid Exceeds Last Year               1       2210-K        A    Value "X" or Blank 2210-K, Part I, Line 4
           0080     Prior Year Liability                   12       2210-K        N    2210-K, Part I, Line 4a
                                                                                       Generic Record Field 0560 2210-K, Part I,
           0085     Total Payments                        12       2210-K         N    Line 4b
                                                                                       Generic Record Field 0530 2210-K, Part II,
           0090     Income Tax Liability                  12       2210-K         N    Line 1a
                                                                                       Generic Record Fields 0675 + 0680, 2210-K,
           0092     Credit Taxes paid to Other State      12       2210-K         N    Part II, Line 1b
           0093     Add lines 1a and 1b                   12       2210-K         N    2210-K, Part II, line 1c
           0095     Line 1c X 70%                         12       2210-K         N    2210-K, Part II, Line 3
                                                                                       Generic Record Field 0560 2210-K, Part II,
           0100     Total Payments                        12       2210-K         N    Line 4a
                                                                                       Generic Record Fields 0675 + 0680, 2210-K,
           0102     Credit Taxes paid to Other State      12       2210-K         N    Part II, Line 4b
           0103     Add lines 4a and 4b                   12       2210-K         N    2210-K, Part II, line 4c
           0105     Line 3 - Line 4c                      12       2210-K         N    Must be >=0 2210-K, Part II, Line 5

           0110     Line 5 X 10%                          12       2210-K         N    Must be >= $25 or 0 2210-K, Part II, Line 7
                    Record Terminus                                               AN   Value "$"
                                                                                                                                     23
                                                       Kentucky Department of Revenue
              2009 Processing Season                      Unformatted Record Layout              July 11, 2008

 New /
Updated                                                                 Start
 Field        Field # Identification                          Length Position           Type
                                                 ******HEADER SECTION******
                      Byte Count                                4         1              N
                      Start of Record Sentinel                  4         5             AN
               0000   Record ID                                 6         9             AN
               0001   Form ID                                   6        15             AN
               0002   Page Number                               5        21             AN

               0003   Taxpayer Identification Number                9       26           N
               0004   Filler                                        1       35
               0005   Schedule Occurrence Number                    7       36           N

                                                      ******DATA SECTION******
               0008   Section 179 Summary Form Indicator            1       4562K        A
               0010   Activity                                      30      4562K      A/N
               0011   Maximum Amount                                12      4562K        N
               0012   Section 179 Prop Cost for Current year        12      4562K        N
               0013   Threshhold Cost                               12      4562K        N
               0014   Section 179 Property Adjusted                 12      4562K        N
               0018   Overall Dollar Limitation Adjusted            12      4562K        N
          *    0020   Class of Property 1                           20      4562K   A/N or STM
          +    0030   Cost 1                                        12      4562K        N
          +    0040   Elected Cost 1                                12      4562K        N
               0050   Class of Property 2                           20      4562K      A/N
               0060   Cost 2                                        12      4562K        N
               0070   Elected Cost 2                                12      4562K        N
               0080   Listed Property                               12      4562K        N
               0081   Section 179 Property Total Elect Cost         12      4562K        N
               0083   Tentative Deduction                           12      4562K        N
                      Prior Year Carryover of Disallowed                                 N
               0088   Deduction                                     12      4562K
               0090   Business Income Limitation                    12      4562K       N
               0092   Section 179 Expense Deduction                 12      4562K       N
               0094   Next Year Carryover Amount                    12      4562K       N
               0096   Special Depreciation Allowance                12      4562K       N
          @    0098   Section 168(f) (1) Property Explanation        6      4562K     STM
               0101   Prop subject to Sect 168(f) (1) Election      12      4562K       N
          @    0103   ACRS Explanation                               6      4562K     STM
               0105   ACRS / Other Depreciation                     12      4562K       N
               0107   MACRS Deductions                              12      4562K       N
               0109   General Asset Account Election                 1      4562K      AN
          *    0111   3-Year Cost                                   12      4562K   N or STM
          +    0113   3-Year Recovery                                2      4562K       N
          +    0115   3-Year Convention                              2      4562K      AN
          +    0120   3-Year Method Figuring                         7      4562K      A/N
          +    0130   3-Year Deduction                              12      4562K       N
          *    0140   5-Year Cost                                   12      4562K   N or STM
          +    0150   5-Year Recovery                                2      4562K       N
          +    0155   5-Year Convention                              2      4562K      AN
          +    0160   5-Year Method Figuring                         7      4562K      AN
          +    0170   5-Year Deduction                              12      4562K       N
          *    0172   7-Year Cost                                   12      4562K   N or STM                     24
          +    0174   7-Year Recovery                                2      4562K       N
          +    0175   7-Year Convention                              2      4562K      AN
          +    0176   7-Year Method Figuring                         7      4562K      AN
 New /
Updated                                                                      Start
 Field        Field #   Identification                            Length   Position     Type
          +    0178     7-Year Deduction                            12      4562K         N
          *    0180     10-Year Cost                                12      4562K     N or STM
          +    0190     10-Year Recovery                             2      4562K         N
          +    0195     10-Year Convention                           2      4562K        AN
          +    0200     10-Year Method Figuring                      7      4562K        AN
          +    0210     10-Year Deduction                           12      4562K         N
          *    0220     15-Year Cost                                12      4562K     N or STM
          +    0230     15-Year Recovery                             2      4562K         N
          +    0235     15-Year Convention                           2      4562K        AN
          +    0240     15-Year Method Figuring                      7      4562K        AN
          +    0250     15-Year Deduction                           12      4562K         N
          *    0275     20-Year Cost                                12      4562K     N or STM
          +    0285     20-Year Recovery                             2      4562K         N
          +    0287     20-Year Convention                           2      4562K        AN
          +    0295     20-Year Method Figuring                      7      4562K        AN
          +    0305     20-Year Deduction                           12      4562K         N
          *    0307     25-Year Cost                                12      4562K     N or STM
          +    0309     25-Year Convention                           2      4562K        AN
          +    0311     25-Year Deduction                           12      4562K         N
          *    0313     Residential Rental Prop Date in Serv 1       6      4562K     D or STM
          +    0317     Residential Rental Prop Cost 1              12      4562K         N
          +    0333     Residential Rental Prop Deprec Ded 1        12      4562K         N
               0337     Residential Rental Prop Date in Serv 2       6      4562K         D
               0343     Residential Rental Prop Cost 2              12      4562K         N
               0357     Residential Rental Prop Deprec Ded 2        12      4562K         N

          *    0363     NonResidential Real Prop Date in Serv 1      6      4562K     D or STM
          +    0367     NonResidential Real Prop Cost 1             12      4562K         N
          +    0383     NonResidential Real Prop Deprec Ded 1       12      4562K         N

          *    0387     NonResidential Real Prop Date in Serv 2      6      4562K      D or STM
          +    0393     NonResidential Real Prop Cost 2             12      4562K          N
          +    0400     NonResidential Recovery 2                    3      4562K          N
          +    0407     NonResidential Real Prop Deprec Ded 2       12      4562K          N
               0410     Class-Life Cost                             12      4562K          N
               0415     Class-Life Recovery                          3      4562K          N
               0420     Class-Life Convention                        2      4562K         AN
               0425     Class-Life Deduction                        12      4562K          N
               0430     12-Year Cost                                12      4562K          N
               0435     12-Year Convention                           2      4562K         AN
               0440     12-Year Deduction                           12      4562K          N
               0445     40-Year Prop Date in Service                 6      4562K          D
               0450     40-Year Cost                                12      4562K          N
               0455     40-Year Deduction                           12      4562K          N
               0497     Listed Property                             12      4562K          N
               0500     Total Depreciation                          12      4562K          N
               0505     Sec 263A Current Year Cost                  12      4562K          N
               0762     Evidence - Yes                               1      4562K         AN
               0764     Evidence - No                                1      4562K         AN
               0766     Written - Yes                                1      4562K         AN
               0768     Written - No                                 1      4562K         AN
               0773     Special Description Allowance               12      4562K          N
          *    0775     Description 1/ Over 50%                      9      4562K     AN or STM
          +    0780     Date Service 1/ Over 50%                     8      4562K          D
          +    0790     Percent Use 1/ Over 50%                      6      4562K          R
          +    0800     Cost or Basis 1/ Over 50%                   12      4562K          N
                                                                                                  25
          +    0810     Deprec Basis 1/Over 50%                     12      4562K          N
          +    0815     Recovery Period 1/ Over 50%                  2      4562K          N
          +    0822     Method 1/ Over 50%                           7      4562K         AN
 New /
Updated                                                             Start
 Field        Field #   Identification                   Length   Position     Type
          +    0830     Deprec Deduction 1/ Over 50%       12      4562K         N
          +    0840     179 Expense 1/ Over 50%            12      4562K         N
               0850     Description 2/ Over 50%             9      4562K        AN
               0860     Date Service 2/ Over 50%            8      4562K         D
               0870     Percent Use 2/ Over 50%             6      4562K         R
               0880     Cost or Basis 2/ Over 50%          12      4562K         N
               0890     Deprec Basis 2/Over 50%            12      4562K         N
               0895     Recovery Period 2/ Over 50%         2      4562K         N
               0902     Method 2/ Over 50%                  7      4562K        AN
               0910     Deprec Deduction 2/ Over 50%       12      4562K         N
               0920     179 Expense 2/ Over 50%            12      4562K         N
               0930     Description 3/ Over 50%             9      4562K        AN
               0940     Date Service 3/ Over 50%            8      4562K         D
               0950     Percent Use 3/ Over 50%             6      4562K         R
               0960     Cost or Basis 3/ Over 50%          12      4562K         N
               0970     Deprec Basis 3/Over 50%            12      4562K         N
               0975     Recovery Period 3/ Over 50%         2      4562K         N
               0985     Method 3/ Over 50%                  7      4562K        AN
               0990     Deprec Deduction 3/ Over 50%       12      4562K         N
               1000     179 Expense 3/ Over 50%            12      4562K         N
          *    1010     Description 1/ < or = 50%          10      4562K     AN or STM
          +    1020     Date Service 1/ < or = 50%          8      4562K         D
          +    1030     Percent Use 1/ < or = 50%           6      4562K         R
          +    1040     Cost or Basis 1/ < or = 50%        12      4562K         N
          +    1050     Deprec Basis 1/ < or = 50%         12      4562K         N
          +    1055     Recovery Period 1/ < or = 50%       2      4562K         N
          +    1060     Convention 1/ < or = 50%            3      4562K        AN
          +    1070     Deprec Deduction 1/ < or = 50%     12      4562K         N
               1090     Description 2/ < or = 50%          10      4562K        AN
               1100     Date Service 2/ < or = 50%          8      4562K         D
               1110     Percent Use 2/ < or = 50%           6      4562K         R
               1120     Cost or Basis 2/ < or = 50%        12      4562K         N
               1130     Deprec Basis 2/ < or = 50%         12      4562K         N
               1135     Recovery Period 2/ < or = 50%       2      4562K         N
               1140     Convention 2/ < or = 50%            3      4562K        AN
               1150     Deprec Deduction 2/ < or = 50%     12      4562K         N
               1170     Description 3/ < or = 50%          10      4562K        AN
               1180     Date Service 3/ < or = 50%          8      4562K         D
               1190     Percent Use 3/ < or = 50%           6      4562K         R
               1200     Cost or Basis 3/ < or = 50%        12      4562K         N
               1210     Deprec Basis 3/ < or = 50%         12      4562K         N
               1215     Recovery Period 3/ < or = 50%       2      4562K         N
               1220     Convention 3/ < or = 50%            3      4562K        AN
               1230     Deprec Deduction 3/ < or = 50%     12      4562K         N
               1500     Total Depreciation                 12      4562K         N
               1600     Total Sect 179 Expense             12      4562K         N
          *    1620     Business Miles 1                    6      4562K     AN or STM
          +    1630     Commuting Miles 1                   6      4562K         N
          +    1640     Other Personal Miles 1              6      4562K         N
          +    1645     Total Miles 1                       6      4562K         N
               1660     Business Miles 2                    6      4562K         N
               1670     Commuting Miles 2                   6      4562K         N
               1680     Other Personal Miles 2              6      4562K         N
               1685     Total Miles 2                       6      4562K         N
               1700     Business Miles 3                    6      4562K         N
               1710     Commuting Miles 3                   6      4562K         N
                                                                                         26
               1720     Other Personal Miles 3              6      4562K         N
               1725     Total Miles 3                       6      4562K         N
               1740     Business Miles 4                    6      4562K         N
 New /
Updated                                                                    Start
 Field        Field #   Identification                          Length   Position     Type
               1750     Commuting Miles 4                         6       4562K         N
               1760     Other Personal Miles 4                    6       4562K         N
               1765     Total Miles 4                             6       4562K         N
               1780     Business Miles 5                          6       4562K         N
               1790     Commuting Miles 5                         6       4562K         N
               1800     Other Personal Miles 5                    6       4562K         N
               1805     Total Miles 5                             6       4562K         N
               1820     Business Miles 6                          6       4562K         N
               1830     Commuting Miles 6                         6       4562K         N
               1840     Other Personal Miles 6                    6       4562K         N
               1845     Total Miles 6                             6       4562K         N
          *    1850     Vehicle Available Yes 1                   6       4562K     AN or STM
          +    1860     Vehicle Available No 1                    1       4562K        AN
                        Primary Use by Over 5% Owner/Relative                          AN
          +    1863     Yes 1                                     1       4562K
                        Primary Use by Over 5% Owner/Relative                          AN
          +    1867     No 1                                      1       4562K
          +    1870     Another Vehicle Yes 1                     1       4562K        AN
          +    1880     Another Vehicle No 1                      1       4562K        AN
               1910     Vehicle Available Yes 2                   1       4562K        AN
               1920     Vehicle Available No 2                    1       4562K        AN
                        Primary Use by Over 5% Owner/Relative                          AN
               1923     Yes 2                                     1       4562K
                        Primary Use by Over 5% Owner/Relative                          AN
               1927     No 2                                      1       4562K
               1930     Another Vehicle Yes 2                     1       4562K        AN
               1940     Another Vehicle No 2                      1       4562K        AN
               1970     Vehicle Available Yes 3                   1       4562K        AN
               1980     Vehicle Available No 3                    1       4562K        AN
                        Primary Use by Over 5% Owner/Relative                          AN
               1983     Yes 3                                     1       4562K
                        Primary Use by Over 5% Owner/Relative                          AN
               1987     No 3                                      1       4562K
               1990     Another Vehicle Yes 3                     1       4562K        AN
               2000     Another Vehicle No 3                      1       4562K        AN
               2030     Vehicle Available Yes 4                   1       4562K        AN
               2040     Vehicle Available No 4                    1       4562K        AN
                        Primary Use by Over 5% Owner/Relative                          AN
               2043     Yes 4                                     1       4562K
                        Primary Use by Over 5% Owner/Relative                          AN
               2047     No 4                                      1       4562K
               2050     Another Vehicle Yes 4                     1       4562K        AN
               2060     Another Vehicle No 4                      1       4562K        AN
               2090     Vehicle Available Yes 5                   1       4562K        AN
               2100     Vehicle Available No 5                    1       4562K        AN
                        Primary Use by Over 5% Owner/Relative                          AN
               2103     Yes 5                                     1       4562K
                        Primary Use by Over 5% Owner/Relative                          AN
               2107     No 5                                      1       4562K
               2110     Another Vehicle Yes 5                     1       4562K        AN
               2120     Another Vehicle No 5                      1       4562K        AN
               2150     Vehicle Available Yes 6                   1       4562K        AN
               2160     Vehicle Available No 6                    1       4562K        AN
                        Primary Use by Over 5% Owner/Relative                          AN
               2163     Yes 6                                     1       4562K
                        Primary Use by Over 5% Owner/Relative                          AN
                                                                                                27
               2167     No 6                                      1       4562K
               2170     Another Vehicle Yes 6                     1       4562K        AN
               2180     Another Vehicle No 6                      1       4562K        AN
 New /
Updated                                                                     Start
 Field        Field #   Identification                           Length   Position     Type
               2190     Commuting Statement Yes                     1      4562K        AN
               2200     Commuting Statement No                      1      4562K        AN
               2210     Non-Commuting Statement Yes                 1      4562K        AN
               2220     Non-Commuting Statement No                  1      4562K        AN
               2230     All Personal Use Yes                        1      4562K        AN
               2240     All Personal Use No                         1      4562K        AN
               2250     More Than 5 Yes                             1      4562K        AN
               2260     More Than 5 No                              1      4562K        AN
               2270     Meet requirements Yes                       1      4562K        AN
               2280     Meet requirements No                        1      4562K        AN
          *    2290     Description of Costs 1                     20      4562K     AN or STM
          +    2300     Date Amortization 1                         8      4562K         D
          +    2310     Amortizable Amount 1                       12      4562K         N
          +    2320     Code Section 1                              9      4562K        AN
          +    2330     Amortization Period of Percentage 1         6      4562K        AN
          +    2340     Amortization 1                             12      4562K         N
               2350     Description of Costs 2                     20      4562K        AN
               2360     Date Amortization 2                         8      4562K         D
               2370     Amortizable Amount 2                       12      4562K         N
               2380     Code Section 2                              9      4562K        AN
               2390     Amortization Period of Percentage 2         6      4562K        AN
               2400     Amortization 2                             12      4562K         N
               2410     Amortization Pre-Current Year Property     12      4562K         N
               2420     Total Amortization                         12      4562K         N
                        Record Terminus                             1




                                                                                                 28
    July 11, 2008



Description

"nnnn" for variable format
Value "!!!!"
Value "4562Kb"
Value "0002bb"
Value"PG01b"

Primary Social Security Number
Blank
Value "0000001" to "0000010"


Value = "X" or Blank

Value = 25000

Value = 200000




                                 29
Description




              30
Description




              31
Description




              32
Description




Value "$"




              33
If the taxpayer completes this form, makes an addition or subtraction on Schedule M and you do not support this form
             electronically, the return cannot be electronically filed. See additional field instruction below.

                                                Kentucky Department of Revenue
          2009 Processing Season                  Unformatted Record Layout                    July 11, 2008

 New /
Updated                                                                  Start
 Field     Field # Identification                             Length Position      Type Description
                                              ******HEADER SECTION******
                   Byte Count                                    4         1        N    "nnnn" for variable format
                   Start of Record Sentinel                      4         5        AN   Value "!!!!"
            0000   Record ID                                     6         9        AN   Value "8582Kb"
            0001   Form ID                                       6        15        AN   Value "0002bb"
            0002   Page Number                                   5        21        AN   Value"PG01b"
            0003   Taxpayer Identification Number                9        26        N    Social Security Number
            0004   Filler                                        1        35             Blank
            0005   Schedule Occurrence Number                    7        36        N    Value "0000001"

                                               ******DATA SECTION******
            0010   Rental Real Estate Net Income                12        8582K     N    8582K, Line 1(a)


            0020   Rental Real Estate Net Loss                   12       8582K     N    8582K, Line 1(b)
            0030   Unallowed Prior Year Rental Losses            12       8582K     N    8582K, Line 1(c)
            0035   Net Rental Activity Loss                      12       8582K     N    8582K, Line 1(d)
            0040   Commercial Revitalization Deductions          12       8582K     N    8582K, Line 2(a)
                   Unallowed Prior Year Revitalization
            0045   Deductions                                    12       8582K     N    8582K, Line 2(b)
            0050   Net Revitalization Deductions                 12       8582K     N    8582K, Line 2(c)
            0055   Other Net Income                              12       8582K     N    8582K, Line 3(a)
            0060   Other Net Loss                                12       8582K     N    8582K, Line 3(b)
            0065   Unallowed Prior Year Other Losses             12       8582K     N    8582K, Line 3(c)
            0070   Net Other Activity Loss                       12       8582K     N    8582K, Line 3(d)
            0080   Passive Activity Income / Loss                12       8582K     N    8582K, Line 4
            0090   Loss Limit                                    12       8582K     N    8582K, Line 5
            0095   Special Allowance Exclusion                   12       8582K     N    8582K, Line 6
            0105   Modified Adjusted Gross Income                12       8582K     N    8582K, Line 7
            0115   Special Allowance Base                        12       8582K     N    8582K, Line 8
            0125   Special Allowance Limit                       12       8582K     N    8582K, Line 9
            0135   Special Allowance for Rental Activity         12       8582K     N    8582K, Line 10
            0140   Standard Allowance                            12       8582K     N    8582K, Line 11
            0150   Amount of Rental Activity Allowance           12       8582K     N    8582K, Line 12
            0160   Net Allowance                                 12       8582K     N    8582K, Line 13
            0170   Final Commercial Revitalization Deduction     12       8582K     N    8582K, Line 14
 New /
Updated                                                                   Start
 Field    Field # Identification                               Length   Position   Type Description
           0230 Total Net Income                                 12      8582K      N   8582K, Line 15
           0235 Total Losses Allowed                             12      8582K      N   8582K, Line 16
                  KY Allowable Losses from Line 16 as
           0236 Negative                                         12      8582K      N    8582K, Worksheet line A
           0237 Federal Allowable Losses as Positive             12      8582K      N    8582K, Worksheet line B

          0238    KY Passive Income from Line 15 as Positive     12      8582K      N    8582K, Worksheet line C
          0239    Federal Passive Income as Negative             12      8582K      N    8582K, Worksheet line D




                                                                                                                       If positive value, enter on
                                                                                                                       Schedule M, line 5. Enter
                                                                                                                   Passive Activity as description
                                                                                                                     on other additions verbiage
                                                                                                                     line. If negative value, enter
                                                                                                                   on Schedule M, line 15. Enter
                                                                                                                   Passive Activity as description
                                                                                                                   on other subtractions verbiage
                                                                                                                    line. NOTE: Negative values
                                                                                                                   are not allowed on Schedule M
                                                                                                                    so be sure to format negative
                                                                                                                    number as a positive number
          0240    Add lines A, B, C and D                        12      8582K      N    8582K, Worksheet line E          during flow through.
                  Record Terminus                                 1      8582K     A/N   $
If generic record fields 0430 and 0435 are used and you do not support this form electronically, the return cannot be electronically filed.
                                                 See additional field instruction below.

                                                              Kentucky Department of Revenue
                    2009 Processing Season                       Unformatted Record Layout                   July 11, 2008

 New /
Updated                                                                     Start
 Field      Field # Identification                                Length Position       Type Description
                                                        ******HEADER SECTION******
                      Byte Count                                     4        1          N     "nnnn" for variable format
                      Start of Record Sentinel                       4        5          AN    Value "!!!!"
             0000     Record ID                                      6        9          AN    Value "4972Kb"
             0001     Form ID                                        6       15          AN    Value "0002bb"
             0002     Page Number                                    5       21          AN    Value"PG01b"
             0003     Taxpayer Identification Number                 9       26          N     Social Security Number
             0004     Filler                                         1       35                Blank
             0005     Schedule Occurrence Number                     7       36           N    Value "0000001 -0000002"

                                                         ******DATA SECTION******
             0010     Recipient Name                                 35     4972K        AN


             0020     Recipient SSN                                     9      4972K      N
                                                                                               1 = Yes / 2 = No (If "2", not qualified to file this
             0030     Federal Form 4972                                 1      4972K      N    form)
             0035     Schedule P, line 3 Amount                        12      4972K      N    4972K, Line 2
             0040     Subtract Line 2 from 41,110                      12      4972K      N    4972K, Line 3
             0045     Line 8(a) plus Line 9 Amount                     12      4972K      N    4972K, Line 4
             0050     Lesser of 4972K lines 3 or 4                     12      4972K      N    4972K, Line 5
             0055     Line 5 Amount Applied to Capital Gain            12      4972K      N    4972K, Line 6
             0060     Line 5 Amount Applied to lump-sum Dist.          12      4972K      N    4972K, Line 7
             0065     Box 3, Form 1099R                                12      4972K      N    4972K, Line 8(a)
             0070     Line 6 Exclusion                                 12      4972K      N    4972K, Line 8(b)
             0075     Subtract line 8(b) from line 8(a)                12      4972K      N    4972K, Line 8(c)
             0080     Ordinary Income                                  12      4972K      N    4972K, Line 9
             0085     Death Benefit Exclusion                          12      4972K      N    4972K, Line 10
             0090     Subtract Line 10 from Line 9                     12      4972K      N    4972K, Line 11
             0095     Line 7 Exclusion                                 12      4972K      N    4972K, Line 12
             0100     KY Taxable Amount                                12      4972K      N    4972K, Line 13
             0105     Actuarial Value of Annuity                       12      4972K      N    4972K, Line 14
             0110     Add lines 13 and 14                              12      4972K      N    4972K, Line 15
             0115     Multiply Line 15 by 50%                          12      4972K      N    4972K, Line 16
             0120     Subtract $20,000 from Line 15                    12      4972K      N    4972K, Line 17
             0125     Multiply Line 17 by 20%                          12      4972K      N    4972K, Line 18                                         36
             0130     Minimum Distribution Allowance                   12      4972K      N    4972K, Line 19
 New /
Updated                                                                    Start
 Field    Field # Identification                                Length   Position   Type Description
           0135 Subtract Line 19 from Line 15                     12      4972K      N   4972K, Line 20

          0140    Federal Estate Tax attributable to Lump-sum     12      4972K      N    4972K, Line 21
          0145    Subtract Line 21 from Line 20                   12      4972K      N    4972K, Line 22
          0150    Divide line 14 by line 15                        5      4972K      N    4972K, Line 23 (Round to four places)
          0155    Multiply line 19 by line 23                     12      4972K      N    4972K, Line 24
          0160    Subtract line 24 from line 14                   12      4972K      N    4972K, Line 25
          0165    Multiply line 22 by 10%                         12      4972K      N    4972K, Line 26
          0170    Line 26 Tax Amount                              12      4972K      N    4972K, Line 27
          0175    Multiply line 27 by 10                          12      4972K      N    4972K, Line 28
          0180    Multiply line 25 by 10%                         12      4972K      N    4972K, Line 29
          0185    Line 29 Tax Amount                              12      4972K      N    4972K, Line 30
          0190    Multiply line 30 by 10                          12      4972K      N    4972K, Line 31

                                                                                                                                   This value flows to
                                                                                                                                  generic record field
                                                                                                                                  0430 for spouse and
          0195    Tax on Lump-sum Distribution                    12      4972K      N    4972K, Line 32                           0435 for taxpayer.
                  Record Terminus                                  1      4972K     A/N   $




                                                                                                                                                37
For 2008, the 8863-K Layout has been changed to allow for a credit forward section. If generic record field 0510 has an entry greater than
    zero, you must support this form electronically or the return cannot be electronically filed. See additional field instruction below.

                                                          Kentucky Department of Revenue
                   2009 Processing Season                   Unformatted Record Layout                       July 11, 2008

 New /
Updated                                                                     Start
 Field     Field # Identification                                 Length Position        Type Description
                                                      ******HEADER SECTION******
                    Byte Count                                       4         1          N     "nnnn" for variable format
                    Start of Record Sentinel                         4         5          AN    Value "!!!!"
            0000    Record ID                                        6         9          AN    Value "8863Kb"
            0001    Form ID                                          6        15          AN    Value "0002bb"
            0002    Page Number                                      5        21          AN    Value"PG01b"
            0003    Taxpayer Identification Number                   9        26          N     Social Security Number
            0004    Filler                                           1        35                Blank
            0005    Schedule Occurrence Number                       7        36           N    Value "0000001"

                                                          ******DATA SECTION******
            0010    Eligible Kentucky Institution Yes                   1       8863K     AN    X' or blank
            0015    Eligible Kentucky Institution No                    1       8863K     AN    X' or blank
            0020    Eligible Undergraduate Expenses Yes                 1       8863K     AN    X' or blank
            0025    Eligible Undergraduate Expenses No                  1       8863K     AN    X' or blank
            0030    Eligible Filing Status Yes                          1       8863K     AN    X' or blank
            0035    Eligible Filing Status No                           1       8863K     AN    X' or blank
            0040    Student name1 (Hope)                               35       8863K     AN    Form 8863K, Line 1a
            0045    Student SSN1 (Hope)                                 9       8863K     N     Form 8863K, Line 1b
            0050    KY Institution Name1 (Hope)                        35      8863K      AN    Form   8863K, Line 1c
            0055    KY Institution Address1 (Hope)                     35      8863K      AN    Form   8863K, Line 1c
            0060    Qualified Expenses1 (Hope)                         12      8863K      N     Form   8863K, Line 1d
            0065    Tentative Hope Credit1                             12      8863K      N     Form   8863K, Line 1e
            0070    Student name2 (Hope)                               35      8863K      AN    Form   8863K, Line 1a
            0075    Student SSN2 (Hope)                                 9      8863K      N     Form   8863K, Line 1b
            0080    KY Institution Name2 (Hope)                        35      8863K      AN    Form   8863K, Line 1c
            0085    KY Institution Address2 (Hope)                     35      8863K      AN    Form   8863K, Line 1c
            0090    Qualified Expenses2 (Hope)                         12      8863K      N     Form   8863K, Line 1d
            0095    Tentative Hope Credit2                             12      8863K      N     Form   8863K, Line 1e
            0130    Total Tentative Hope Credit                        12      8863K      N     Form   8863K, Line 2, Add fields 0065, 0095
            0135    Student name1 (LLC)                                35      8863K      AN    Form   8863K, Line 3a
            0140    Student SSN1 (LLC)                                  9      8863K      N     Form   8863K, Line 3b
                                                                                                                                              38
            0145    KY Institution Name1 (LLC)                         35      8863K      AN    Form   8863K, Line 3c
            0150    KY Institution Address1 (LLC)                      35      8863K      AN    Form   8863K, Line 3c
 New /
Updated                                                                           Start
 Field    Field #   Identification                                     Length   Position   Type Description
           0155     Qualified Expenses1 (LLC)                            12      8863K      N   Form 8863K, Line 3d
           0160     Filler                                               12      8863K          Blank
           0165     Student name2 (LLC)                                  35      8863K      AN Form 8863K, Line 3a
           0170     Student SSN2 (LLC)                                    9      8863K      N   Form 8863K, Line 3b
           0175     KY Institution Name2 (LLC)                           35      8863K      AN Form 8863K, Line 3c
           0180     KY Institution Address2 (LLC)                        35      8863K      AN Form 8863K, Line 3c
           0185     Qualified Expenses2 (LLC)                            12      8863K      N   Form 8863K, Line 3d
           0190     Filler                                               12      8863K          Blank
           0225     Subtotal Lifetime Learning Credit                    12      8863K      N   Form 8863K, Line 4, Add fields 0155, 0185
           0230     Enter smaller of line 4 or 10000                     12      8863K      N   Form 8863K, Line 5
           0235     Multiply Line 5 by 20%                               12      8863K      N   Form 8863K, Line 6
           0280     Subtotal Education Credits                           12      8863K      N   Form 8863K, Line 7
           0285     Decimal from Federal Form 8863, Line 12               6      8863K      N   Form 8863K, Line 8
           0290     Multiply line 7 by line 8                            12      8863K      N   Form 8863K, Line 9
           0295     Multiply line 9 by 25%                               12      8863K      N   Form 8863K, Line 10
                                                                                                 Form   8863K, Line 11, Generic record field
           0300     Form 740, line 22, Tax Subtotal 2                    12      8863K      N    0500
           0305     Enter amount from Line 27                            12      8863K      N    Form   8863K Line 12
           0310     Subtract line 12 from line 11                        12      8863K      N    Form   8863K, Line 13
           0315     Enter smaller of line 13 or line 10                  12      8863K      N    Form   8863K, Line 14

           0320     Line 12 plus line 14. Allowable Education Credit     12      8863K      N    Form 8863K, Line 15

           0325     Education credit carryforward                        12      8863K      N    Form   8863K, Line 16
           0330     Form 740, line 22, Tax Subtotal                      12      8863K      N    Form   8863K, Line 17
           0335     2005 Credit Carryforward to 2008                     12      8863K      N    Form   8863K, Line 18
           0340     2006 Credit Carryforward to 2008                     12      8863K      N    Form   8863K, Line 19
           0345     2007 Credit Carryforward to 2008                     12      8863K      N    Form   8863K, Line 20
           0350     Add Lines 18, 19 and 20                              12      8863K      N    Form   8863K, Line 21
           0355     2005 Education Credit carryforward                   12      8863K      N    Form   8863K, Line 22
           0360     Subtract Line 18 from Line 17                        12      8863K      N    Form   8863K, Line 23
           0365     2006 Education Credit carryforward                   12      8863K      N    Form   8863K, Line 24
           0370     Subtract Line 19 from Line 23                        12      8863K      N    Form   8863K, Line 25
           0375     2008 Education Credit carryforward                   12      8863K      N    Form   8863K, Line 26
           0380     Enter smaller of line 17 or line 21                  12      8863K      N    Form   8863K, Line 27
                    Record Terminus                                       1      8863K     A/N   $


                                                                                                                                               39
Validation




             40
                        Validation




Equals 8863K Field 0130 + 0235.

Multiply 8863K Field 0280 by Field 0285
Multiply 8863K Field 0290 by .25

Equals generic record field 0500
Must equal 8863K Field 0275, if blank enter 0
Subtract Form 8863K Field 0305 from Field 0300
Equals smaller of 8863K Field 0310 or Field 0295
Equals 8863K Field 0305 + Field 0315. This value flows to
generic record field 0510
If Form 8863K Field 0310 is smaller than Field 0295,
Subtract Form 8863K Field 0310 from Field 0295, else 0.




                                                            41
 If generic record fields 0675 or 0680 have an entry greater than zero, you must support this form electronically or the return cannot be
           electronically filed. A separate worksheet must be completed for each state. See additional field instruction below.

                                                           Kentucky Department of Revenue
                   2009 Processing Season                    Unformatted Record Layout                       July 11, 2008

 New /
Updated                                                                  Start
 Field     Field #   Identification                            Length   Position        Type   Description
                                                        ******HEADER SECTION******
                     Byte Count                                  4         1            N      "nnnn" for variable format
                     Start of Record Sentinel                    4         5            AN     Value "!!!!"
            0000     Record ID                                   6         9            AN     Value "WKSHTA"
            0001     Form ID                                     6        15            AN     Value "0002bb"
            0002     Page Number                                 5        21            AN     Value"PG01b"
            0003     Taxpayer Identification Number              9        26            N      Primary Social Security Number
            0004     Filler                                      1        35                   Blank
            0005     Schedule Occurrence Number                  7        36             N     Value "0000001-0000006"

                                                             ******DATA SECTION******
            0010     Recipient SSN                                    9     WKSHTA       N
            0015     Recipient First Name                            16     WKSHTA      A/N
            0020     Name of Other State                              2     WKSHTA       A
            0025     Kentucky Taxable Income                         12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 1
            0030     Gambling Losses from Schedule A                 12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 2
            0035     Add lines 1 and 2                               12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 3
            0040     Income Reported to Other State                  12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 4
            0045     Subtract line 4 from line 3                     12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 5
            0050     Adjusted Gambling Losses                        12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 6
            0055     Subtract line 6 from line 5                     12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 7
            0060     Kentucky Tax on line 7 amount                   12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 8
            0065     Kentucky Tax on line 1 amount                   12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 9
            0070     Subtract line 8 from line 9                     12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 10
                     Tax Paid to Other State on Kentucky
            0075     Income                                          12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 11
                     Lesser of line 10 or line 11. Credit for                                                                               This value flows to
            0080     Tax Paid to Other State                         12     WKSHTA       N     Tax Paid to Other State Worksheet, Line 12   generic record field
                     Record Terminus                                  1                 A/N    $



                                                                                                                                                          42
If generic record fields 0800 or 0805 have an entry greater than zero, you must support this form electronically or the return cannot be
          electronically filed. A separate worksheet must be completed for each state. See additional field instruction below.

                                                         Kentucky Department of Revenue
                2009 Processing Season                      Unformatted Record Layout                     July 11, 2007

 New /
Updated                                                                 Start
 Field     Field #   Identification                           Length   Position        Type    Description
                                                      ******HEADER SECTION******
                     Byte Count                                 4         1             N      "nnnn" for variable format
                     Start of Record Sentinel                   4         5             AN     Value "!!!!"
            0000     Record ID                                  6         9             AN     Value "WKSHTC"
            0001     Form ID                                    6        15             AN     Value "0002bb"
            0002     Page Number                                5        21             AN     Value"PG01b"
            0003     Taxpayer Identification Number             9        26             N      Primary Social Security Number
            0004     Filler                                     1        35                    Blank
            0005     Schedule Occurrence Number                 7        36             N      Value "0000001-0000010"

                                                      ******DATA SECTION******
            0010     Entity Name                               35     WKSHTC           A/N     Business Name
            0015     Entity Address line 1                     35     WKSHTC           A/N     Business Address
            0020     Entity Address line 2                     35     WKSHTC           A/N     Business Address
            0025     Entity City                               22     WKSHTC           A/N     Business Address
            0030     Entity State                               2     WKSHTC           A/N     Business Address
            0035     Entity Zip Code                           12     WKSHTC            N      Business Address
            0040     Entity FEIN                                9     WKSHTC            N      Entity FEIN
            0045     Entity KY Corporate Account Number         6     WKSHTC            N      Entity KY Corporate Account Number
                                                                                               Entity Percentage of Ownership. See
            0050     Entity Percentage of Ownership              8      WKSHTC          N      Intstuction #21
            0055     Form 720S Check Box                         1      WKSHTC         A/N     Value 'X' or Blank
            0060     Form 765 Check Box                          1      WKSHTC         A/N     Value 'X' or Blank
            0065     Form 765 GP Check Box                       1      WKSHTC         A/N     Value 'X' or Blank
            0070     Form 725 Check Box                          1      WKSHTC         A/N     Value 'X' or Blank
            0075     Kentucky Taxable Income                    12      WKSHTC          N      Worksheet C, Line 1
            0080     K-1 LLE Income included on Line 1          12      WKSHTC          N      Worksheet C, Line 2
0085   Subtract Line 2 from Line 1     12   WKSHTC   N     Worksheet C, Line 3
0090   Kentucky Tax on line 1 amount   12   WKSHTC   N     Worksheet C, Line 4
0095   Kentucky Tax on line 3 amount   12   WKSHTC   N     Worksheet C, Line 5
0100   Subtract Line 5 from Line 4     12   WKSHTC   N     Worksheet C, Line 6
0105   K-1 LLE Nonrefundable Credit    12   WKSHTC   N     Worksheet C, Line 7




0110   Lesser of Line 6 or Line 7.     12   WKSHTC    N    Worksheet C, Line 8
       Record Terminus                  1            A/N   $
 This value flows to
generic record field
0800 for spouse and
 0805 for taxpayer.

				
DOCUMENT INFO
Shared By:
Categories:
Stats:
views:9
posted:7/19/2010
language:English
pages:46
Description: Free 2008 Federal Tax Extension Form document sample