Occupation tax forms – prior years

Prior years forms

2022 forms

• Form 228 IP – application for a license fee account
• Form 228 MNP – 2023 business minimum license fee form
• Form 228 ENP – 2023 quarterly estimated net profit payment form
• Form 228 MNP and Form 228 ENP – 2023 due dates
• Form 228 – 2022 net profit license fee return
• Form 228 – 2022 net profit license fee return instructions
• Form 222 – 2022 reconciliation of license fee withheld *Please note the mailing address for this form.
• Form 220-221 – Employer's return of license fee withheld is not available online or by fax. The form is scannable for processing purposes. Failure to use the original forms delays processing and could lead to transposition errors and may cause your return to be considered late. If the original form is lost or damaged, please call (859) 258-3340 for a replacement.
• Form 228 EXT – Request for Extension of time to file – NOTICE: The Division of Revenue will accept copies of federal Form 4868, 8736 or 7004 in lieu of Lexington's Form 228-EXT to request an extension of time to file the Net Profit License Fee Return but all such requests must include the local account number; must be received by the original due date and must be accompanied by the amount reasonably estimated as due.
• Form 1099-LX – 1099 transmittal sheet
• Form 211-22 – 2022 employee refund application (valid until Feb. 28, 2025)
• Form 211-65 – 2022 employee refund application, over age 65 (valid until Feb. 28, 2025)

2021 forms

• Form 228 IP – application for a license fee account
• Form 228 MNP – 2022 business minimum license fee form
• Form 228 ENP – 2022 quarterly estimated net profit payment form
• Form 228 MNP and Form 228 ENP – 2022 due dates
• Form 228 – 2021 net profit license fee return
• Form 228 – 2021 net profit license fee return instructions
• Form 222 – 2021 reconciliation of license fee withheld *Please note the mailing address for this form.
• Form 220-221 – Employer's return of license fee withheld is not available online or by fax. The form is scannable for processing purposes. Failure to use the original forms delays processing and could lead to transposition errors and may cause your return to be considered late. If the original form is lost or damaged, please call (859) 258-3340 for replacement.
• Form 228 EXT – Request for Extension of time to file – NOTICE: The Division of Revenue will accept copies of federal Form 4868, 8736 or 7004 in lieu of Lexington's Form 228-EXT to request an extension of time to file the Net Profit License Fee Return but all such requests must include the local account number; must be received by the original due date and must be accompanied by the amount reasonably estimated as due.
• Form 1099-LX – 1099 transmittal sheet
• Form 211-22 – 2021 employee refund application (valid until Feb. 28, 2024)
• Form 211-65 – 2021 employee refund application, over age 65 (valid until Feb. 28, 2024)

2020 forms

• Form 228 – 2020 net profit license fee return
• Form 228 – 2020 net profit license fee return instructions
• Form 222 – 2020 reconciliation of license fee withheld *Please note the mailing address for this form.
• Form 220-221 – Employer's return of license fee withheld is not available online or by fax. The form is scannable for processing purposes. Failure to use the original forms delays processing and could lead to transposition errors and may cause your return to be considered late. If the original form is lost or damaged, please call (859) 258-3340 for replacement.
• Form 228 EXT – Request for Extension of time to file – NOTICE: The Division of Revenue will accept copies of federal Form 4868, 8736 or 7004 in lieu of Lexington's Form 228-EXT to request an extension of time to file the Net Profit License Fee Return but all such requests must include the local account number; must be received by the original due date and must be accompanied by the amount reasonably estimated as due.
• Form 1099-LX – 1099 transmittal sheet
• Form 211-22 – 2020 employee refund application (valid until Feb. 28, 2023)
  Update:Pursuant to Section 14 of House Bill 249 passed in the 2021 Regular Session of the Kentucky General Assembly, employee refund applications and related information will be shared with other tax districts referenced in the application. This provision is effective beginning June 29, 2021. Other tax liabilities may apply depending on the location of work performed. Please contact those tax districts for details.
• Form 211-65 – 2020 employee refund application, over age 65 (valid until Feb. 28, 2023)
• Form 211-22 Verification and Approval Letter 2020
• Update: Payroll Protection Program loan recipients may deduct expenses for calendar year 2020 Net Profit Returns.

Prior years are closed for amendment by the statute of limitations. The following forms should only be used to file original returns:

• Form 228 – 2019 net profit license fee return
• Form 228 – 2019 net profit license fee return instructions
• Form 222 – 2018 reconciliation of license fee withheld 
• Form 228 – 2018 net profit license fee return
• Form 228 – 2018 net profit license fee return instructions
• Form 222 – 2018 reconciliation of license fee withheld 
• Form 228 – 2017 net profit license fee return
• Form 228 – 2017 net profit license fee return instructions
• Form 222 – 2017 reconciliation of license fee withheld 
• Form 228 – 2016 net profit license fee return
• Form 228 – 2016 net profit license fee return instructions
• Form 222 – 2016 reconciliation of license fee withheld
• 2015 net profit license fee return
• 2015 net profit license fee return instructions
• 2015 reconciliation of license fee withheld
• 2014 Net Profit License Fee Return
• 2014 Net Profit License Fee Return instructions
• 2014 Reconciliation of License Fee Withheld