[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304119-105":53,"doc-detail-304119-en":126},{"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":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","schedule-rpc-related-party-costs-disclosure-statement-krs-141205-and-103-kar-16230","SCHEDULE RPC - Related Party Costs Disclosure Statement - KRS 141.205 and 103 KAR 16:230","","Schedule RPC, Related Party Costs Disclosure Statement, must be completed when an entity paid, accrued, or incurred intangible expenses, intangible interest expense, or management fees to a related member. To claim exceptions from Kentucky add-backs and corresponding deductions, taxpayers complete and attach this schedule to the appropriate Kentucky return. The form details required add-back totals by category, provides exception amounts, and includes detailed exception support information with related member data.",{"@graph":63,"@context":118},[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/schedule-rpc-related-party-costs-disclosure-statement-krs-141205-and-103-kar-16230/304119/",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/schedule-rpc-related-party-costs-disclosure-statement-krs-141205-and-103-kar-16230/304119.png","ImageObject",442,249,{"name":88,"@type":89},"Logic","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What entities must complete Schedule RPC?","Question",{"text":108,"@type":109},"An entity that paid, accrued, or incurred intangible expenses, intangible interest expense, or management fees to a related member must complete Schedule RPC.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do taxpayers claim exceptions to the required add-back?",{"text":113,"@type":109},"Taxpayers must complete and attach Schedule RPC to the applicable Kentucky return and provide the exception amounts and required supporting information when applicable.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is required for exceptions in Part III?",{"text":117,"@type":109},"Part III requires details about related members and the applicable exception basis, including identifying information and amounts deducted, along with answers to related questions for the other-state tax exception.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304119,1789810285,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":73},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","SCHEDULE RPC  \n41A720RPC (6-14)  \nCommonwealth of Kentucky  \nDEPARTMENT OF REVENUE  \n*1400010332*  \n➤ See instructions.  \n➤ Attach to Form 720, 720S, 765 or 765-GP.  \nTaxableYear Ending  \n  /    \nMo. Yr.  \nRELATED PARTY COSTS DISCLOSURE STATEMENT  \nKRS 141.205 and 103 KAR 16:230  \n\n| Name of Entity |  | Federal Identification Number | Kentucky Corporation/LLET Account Number (if applicable) |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| Schedule RPC, Related Party Costs Disclosure Statement, shall be completed by an entity that paid, accrued or incurred intangible expenses, intangible interest expense or management fees to a related member.\u003Cbr>To be entitled to an exception from the add back of expenses and a corresponding deduction from net income, the taxpayer must complete and attach this schedule to the applicable Kentucky tax return (Form 720, 720S, 765 or 765-GP) .\u003Cbr>Failure to complete Schedule RPC and attach all supporting documentation will result in disallowance of the exception(s) . |  |  |  |  |  |  |\n| PART I – REQUIRED ADD BACK\u003Cbr>All intangible expenses, intangible interest expenses and management fees that are paid, accrued or incurred to a related member must be added back to income unless one or more of the statutory exceptions are met. |  |  |  |  |  |  |\n| Section A — Intangible Expenses |  |  |  |  |  |  |\n| 1. | Total intangible expenses paid to a related member: Do not include any interest\u003Cbr>expense or costs related to intangible interest expense ..................................................... |  |  | 1 |  | 00 |\n|  |  |  |  |  |  |  |\n| Section B — Intangible Interest Expenses |  |  |  |  |  |  |\n| 1. | Total intangible interest expenses paid to a related member ............................................ |  |  | 1 |  | 00 |\n|  |  |  |  |  |  |  |\n| Section C — Management Fees |  |  |  |  |  |  |\n| 1. | Total management fees paid to a related member .............................................................. |  |  | 1 |  | 00 |\n|  |  |  |  |  |  |  |\n| Section D —Total Required Add Back |  |  |  |  |  |  |\n| 1. | Add Section A, line 1, Section B, line 1 and Section C, line 1. Enter here   |  |  | 1 |  | 00 |\n\n\n| PART II – EXCEPTIONS TO ADD BACK |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| Section A — Exceptions to Expenses |  |  |  |  |\n| 1. | Enter amount from Part III, Section A, line 6   | 1 |  | 00 |\n| 2. | Enter amount from Part III, Section B, line 5   | 2 |  | 00 |\n| 3. | Enter amount from Part III, Section C, line 5   | 3 |  | 00 |\n| 4. | Enter amount from Part III, Section D, line 1   | 4 |  | 00 |\n| 5. | Enter amount from Part III, Section E, line 1   | 5 |  | 00 |\n| 6. | Total Exceptions: Add lines 1 through 5 and enter here ...................................................... | 6 |  | 00 |\n|  |  |  |  |  |\n| Section B —Total Related Party Cost Add Back After Exceptions |  |  |  |  |\n| 1. | Total: Part I, Section D, line 1 less Part II, Section A, line 6. Enter here and on Form 720, Part III, line 6; Form 720S, Part III, line 4; or Form 765 or 765-GP, Part I, line 4   | 1 |  | 00 |\n\n41A720RPC (6-14)  \nCommonwealth of Kentucky  \nDEPARTMENT OF REVENUE  \n*1400010337*  \nPage 2  \n\n| PART III – DETAIL OF EXCEPTIONS TO ADD BACK |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Section A — Exception for intangible expenses, intangible interest expenses and management fees paid to related members that are included in the same consolidated Kentucky corporation income tax return for this taxable year. |  |  |  |  |  |\n| Name of Related Member |  | Federal Identification\u003Cbr>Number | Kentucky Corp./LLET Account Number | Amount\u003Cbr>Deducted |  |\n| 1. |  |  |  |  | 00 |\n| 2. |  |  |  |  | 00 |\n| 3. |  |  |  |  | 00 |\n| 4. |  |  |  |  | 00 |\n| 5. |  |  |  |  | 00 |\n| 6. | Total of lines 1 through 5. Enter here and on PART II, Section A, line 1 |  |  |  | 00 |\n\n\n| Section B — Exception for intangible expenses, intangible interest expenses and management fees paid to related me","cbCaicjwLZQvrpbm","https://ap.wps.com/l/cbCaicjwLZQvrpbm","pdf",66675,"English","# PART I – REQUIRED ADD BACK\n## Section A — Intangible Expenses\n## Section B — Intangible Interest Expenses\n## Section C — Management Fees\n## Section D — Total Required Add Back\n# PART II – EXCEPTIONS TO ADD BACK\n## Section A — Exceptions to Expenses\n## Section B — Total Related Party Cost Add Back After Exceptions\n# PART III – DETAIL OF EXCEPTIONS TO ADD BACK\n## Section A — Consolidated Kentucky corporation return exception\n## Section B — Other-state tax exception","[{\"question\":\"What entities must complete Schedule RPC?\",\"answer\":\"An entity that paid, accrued, or incurred intangible expenses, intangible interest expense, or management fees to a related member must complete Schedule RPC.\"},{\"question\":\"How do taxpayers claim exceptions to the required add-back?\",\"answer\":\"Taxpayers must complete and attach Schedule RPC to the applicable Kentucky return and provide the exception amounts and required supporting information when applicable.\"},{\"question\":\"What information is required for exceptions in Part III?\",\"answer\":\"Part III requires details about related members and the applicable exception basis, including identifying information and amounts deducted, along with answers to related questions for the other-state tax exception.\"}]","SCHEDULE RPC - Related Party Costs Disclosure Statement - KRS 141.205 and 103 KAR 16:230 | PDF"]