[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302343-105":53,"doc-detail-302343-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","personal-property-tax-forms-and-instructions-for-communications-service-providers-and-multichannel-video-programming-service-providers","Personal Property Tax Forms - and Instructions for Communications Service Providers and Multichannel Video Programming Service Providers","","Packet provides Revenue Form 61A500 personal property tax forms and filing instructions for communications service providers and multichannel video programming service providers in Kentucky. It explains filing deadlines, e-file/email submission options, identification requirements, signatures and contact information, and prohibited practices such as combining with income tax returns or sending payment. It includes definitions and general guidance covering taxpayer eligibility, assessment date and situs, schedule expectations, covered industries, conversion-factor methodology, and refund request timing rules.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/personal-property-tax-forms-and-instructions-for-communications-service-providers-and-multichannel-video-programming-service-providers/302343/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/personal-property-tax-forms-and-instructions-for-communications-service-providers-and-multichannel-video-programming-service-providers/302343.png","ImageObject",442,249,{"name":88,"@type":89},"Dozel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file Revenue Form 61A500 in Kentucky?","Question",{"text":108,"@type":109},"Individuals and business entities that are communications service providers or multichannel video programming service providers and that own, lease, or have a beneficial interest in taxable tangible property located in Kentucky on January 1 must file.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the key filing deadlines and payment rules?",{"text":113,"@type":109},"The return must be filed by May 15 (or the first business day after if May 15 falls on a weekend). Returns postmarked after May 15 may incur tax plus penalties and interest, and no payment should be sent with the return.",{"name":115,"@type":106,"acceptedAnswer":116},"What information and actions are required on the return?",{"text":117,"@type":109},"Enter the Social Security number or Federal Employer Identification Number on all returns, schedules, attachments, and correspondence, and sign all returns while listing appropriate telephone numbers.",{"name":119,"@type":106,"acceptedAnswer":120},"How do refund requests work for taxes paid to a local taxing entity?",{"text":121,"@type":109},"A refund request must be filed with the local taxing entity within two years of payment unless litigation has been instituted. Each written claim must state the specific grounds supporting the request.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},302343,1790169133,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":139,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":145},962085662650,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","61A500(P)(1-22)  \n2022  \nPERSONAL PROPERTY TAX FORMS  \nAND  \nINSTRUCTIONS  \nFOR  \nCOMMUNICATIONS SERVICE PROVIDERS  \nAND  \nMULTICHANNEL VIDEO PROGRAMMING SERVICE  \nPROVIDERS  \n*****************************************************  \nThis packet contains forms and instructions for filing your current year personal property tax forms for communications service providers and multichannel video programming service providers. This return does not apply to commercial radio and television broadcast companies.  \nPlease:  \n• File with the Department of Revenue by May 15. If May 15 falls on a weekend, the return is due the first business day following May 15. All returns postmarked after May 15, will be assessed for the tax plus applicable penalties and interest by the Department of Revenue.  \n• There is no filing extension provision for personal property tax returns.  \n• Enter your Social Security or Federal Employer Identification Number on all returns, schedules, attachments and correspondence.  \n• Sign all returns and list appropriate telephone numbers.  \n• DO NOT FILE property tax returns with the income tax return.  \n• DO NOT SEND PAYMENT WITH THE RETURN.  \n• Taxpayers may submit [their completed tax return to the following e-mail address: Telecom61A500@ky.gov](their completed tax return to the following e-mail address: Telecom61A500@ky.gov)[ ](their completed tax return to the following e-mail address: Telecom61A500@ky.gov)(E-MAIL FOR 61A500 ONLY)  \nShould you have any questions regarding this property tax return, please do not hesitate to contact the Department of Revenue, Division of State Valuation at (502) [564-8175. Go to](564-8175. Go to revenue.ky.gov to download forms)[ revenue.ky.gov](564-8175. Go to revenue.ky.gov to download forms)[ to download forms](564-8175. Go to revenue.ky.gov to download forms).  \nReminders for Tax Year 2022  \nEffective with the 1/1/2019 assessment date the conversion factors computed for Communication Service Providers and Multichannel Video Programming Service Providers used to estimate the fair cash value of the tangible personal property is utilizing the Producer Price Index.  \nSchedule A-1 is for the wireless industry  \nThe following services are covered: Cellular and other wireless carriers Paging  \nSchedule A-2 is for the wireline industry  \nThe primary output of this industry is the transmission of voice, data, text, sound, and video, using a wired telecommunications network, to residential and business (including government) customers. Services can be provided individually or bundled in packages of two or more services. The mode of service delivery varies by typeof establishment, as voice, data, and programming services may be transmitted via cable or telephone networks. The services for which indexes are available include:  \n• Local telephone service  \n• Public switched toll service (long distance)  \n• Private line service  \n• All-distance telephone service  \n• Video programming subscriber services  \n• Video programming advertising services  \n• Internet access services  \n• Bundled access services  \n• Cable and other program distribution  \n• Internet service providers  \n• Other wired telecommunications services  \nEffective for 1/1/2019, the salvage value is now 10% .  \nREFUNDS  \nPursuant to KRS 134.590(6), a taxpayer seeking a refund of taxes paid to a local taxing entity (such as a board of education) must file a refund request with that taxing entity within two years of payment of the taxes, unless the taxpayer has instituted litigation against the local taxing entity. Each claim or application for a refund shall be in writing and state the specific grounds upon which it is based.  \nSee also OAG 83-202 (“KRS 134.590…requires that refund requests be filed with the Department of Revenue and any other taxing district that has received these taxes (city, county, school district, etc.) within two years from the date payment was made.”)  \nFor questions call Public Service Branch at 502-564-81","cbCairfNQFFeCQFy","https://ap.wps.com/l/cbCairfNQFFeCQFy","pdf",371348,20,"English","# Personal Property Tax Forms and Instructions\n## Filing requirements and deadlines\n## Taxpayer definitions and scope\n## Assessment date, situs, and general instructions\n## Industry schedules and valuation factors\n## Refund provisions","[{\"question\":\"Who must file Revenue Form 61A500 in Kentucky?\",\"answer\":\"Individuals and business entities that are communications service providers or multichannel video programming service providers and that own, lease, or have a beneficial interest in taxable tangible property located in Kentucky on January 1 must file.\"},{\"question\":\"What are the key filing deadlines and payment rules?\",\"answer\":\"The return must be filed by May 15 (or the first business day after if May 15 falls on a weekend). Returns postmarked after May 15 may incur tax plus penalties and interest, and no payment should be sent with the return.\"},{\"question\":\"What information and actions are required on the return?\",\"answer\":\"Enter the Social Security number or Federal Employer Identification Number on all returns, schedules, attachments, and correspondence, and sign all returns while listing appropriate telephone numbers.\"},{\"question\":\"How do refund requests work for taxes paid to a local taxing entity?\",\"answer\":\"A refund request must be filed with the local taxing entity within two years of payment unless litigation has been instituted. Each written claim must state the specific grounds supporting the request.\"}]","Personal Property Tax Forms - and Instructions for Communications Service Providers and Multichannel Video Programming Service Providers | PDF",1789792117,7]