DEPARTMENT OF INSURANCE

Local Gov Premium Tax Forms and Documents

Annual Reconciliation Electronic Submission

COT Guidance on Accessing Boundary Data --

Annual Reconciliation FTP Text File Example for Surplus Lines Brokers --

Annual Reconciliation FTP Text File Example for Companies --

Verification Software Documents

Verification Data Manual --

Local Government Premium Tax: HB524 - Verified Software Vendors

Local Government Premium Tax: What You Need To Know --

Application for Verification of a Risk Location System --

Local Government Premium Tax: Frequently Asked Questions --

HB 524 Implementation Update (10/08/2008) --

HB 524 Implementation Update (12/01/09) --

LGPT Risk Location Chart --

HB 524 Implementation Update (01/05/2009) --

HB 524 Implementation Update (02/20/09) --

General Documents (LGPT)

Model Local Government Premium Tax Ordinance --

Tax Forms and Instructions (2025 - 2026)

2025-2026 LGPT Bulletin --

2025 - 2026 Local Government Premium Tax Schedule --

2025 - 2026 Local Government Premium Tax Code Descriptions --

2025 - 2026 Local Government Premium Payees and Addresses --

LGT - 142 City Credit Against County Taxes Form --

LGT - 142 City Credit Against County Taxes Form Instructions --

LGT - 141 Quarterly Tax Return --

LGT - 140 Annual Reconciliation Form --

LGT - 141 Quarterly Tax Return Instructions --

Tax Forms and Instructions (2024 - 2025)

2024 - 2025 Local Government Premium Tax Bulletin --

2024 - 2025 Local Government Premium Tax Schedule --

2024 - 2025 Local Government Premium Tax Code Descriptions --

2024 - 2025 Local Government Premium Payees and Addresses --

Tax Forms and Instructions (2023 - 2024)

2023 - 2024 Local Government Premium Tax Bulletin --

2023 - 2024 Local Government Premium Tax Schedule (PDF) --

2023 - 2024 Local Government Premium Tax Schedule (Excel) --

2023 - 2024 Local Government Premium Tax Code Descriptions (PDF) --

2023 - 2024 Local Government Premium Tax Code Descriptions (Excel) --

2023 - 2024 Local Government Premium Tax Payees and Addresses (PDF) --

2023 - 2024 Local Government Premium Tax Payees and Addresses (Excel) --

Tax Forms and Instructions (2022 - 2023)

LGPT Bulletin 2022-2023 --

2022- 2023 Local Government Premium Tax Schedule (PDF) --

2022- 2023 Local Government Premium Tax Schedule (Excel) --

2022 - 2023 Local Government Premium Tax Code Descriptions (PDF) --

2022 - 2023 Local Government Premium Tax Code Descriptions (Excel) --

2022 - 2023 Local Government Premium Tax Code Payees and Addresses (PDF) --

2022 - 2023 Local Government Premium Tax Code Payees and Addresses (Excel) --

Form LGT 140 - Annual Reconciliation --

Form LGT 141 - Quarterly Tax Return --

Form LGT 141 - Quarterly Tax Return Instructions --

Form LGT 142 - City Credit Against County Taxes --

Form LGT 142 - City Credit Against County Taxes Instructions --

Tax Forms and Instructions (2021-2022)

Bulletin 2021-01 - 2021-2022 Kentucky Local Government Premium Tax Updates --

2021 – 2022 Local Government Premium Tax Schedule (Excel Version) --

2021 – 2022 Local Government Premium Tax Code Descriptions (Excel Version) --

2021 – 2022 Local Government Premium Tax Payees and Addresses (Excel Version) --

2021 – 2022 Local Government Premium Tax Schedule (PDF Version) --

2021 – 2022 Local Government Premium Tax Code Descriptions (PDF Version) --

2021 – 2022 Local Government Premium Tax Payees and Addresses (PDF Version) --

Form LGT 140 - Annual Reconciliation --

Form LGT 141 - Quarterly Tax Return --

Form LGT 141 - Quarterly Tax Return Instructions --

Form LGT 142 - City Credit Against County Taxes --

Form LGT 142 - City Credit Against County Taxes Instructions --

Tax Forms and Instructions (2020-2021)

Form LGT142 - City Credit Against County Taxes Instructions --

Form LGT141 - Quarterly Tax Return Instructions --

2020 – 2021 Local Government Premium Tax Schedule (PDF Version) --

2020 – 2021 Local Government Premium Tax Code Descriptions (PDF Version) --

2020 – 2021 Local Government Premium Tax Schedule (Excel Version) --

Complaint Forms

Form LGT140 - Annual Reconciliation --

Form LGT141 - Quarterly Tax Return --

Form LGT142 - City Credit Against County Taxes --

Bulletin 2020 - 03 - 2020-2021 Kentucky Local Government Premium Tax Updates to Forms and Documents --

2020 – 2021 Local Government Premium Tax Payees and Addresses (Excel Version) --

2020 – 2021 Local Government Premium Tax Payees and Addresses (PDF Version) --

Tax Forms and Instructions (2019-2020)

Form LGT142 - City Credit Against County Taxes --

Form LGT141 - Quarterly Tax Return Instructions --

Form LGT142 - City Credit Against County Taxes Instructions --

Form LGT140 - Annual Reconciliation Instructions --

2019 – 2020 Local Government Premium Tax Code Descriptions (Excel Version) --

2019 – 2020 Local Government Premium Tax Schedule (Excel Version) --

2019 – 2020 Local Government Premium Tax Payees and Addresses (Excel Version) --

2019 – 2020 Local Government Premium Tax Bulletin (PDF Version) --

2019 – 2020 Local Government Premium Tax Schedule (PDF Version) --

2019 – 2020 Local Government Premium Tax Payees and Addresses (PDF Version) --

2019 – 2020 Local Government Premium Tax Code Descriptions (PDF Version) --

Form LGT140 - Annual Reconciliation --

Form LGT141 - Quarterly Tax Return --

Tax Forms and Instructions (2018-2019)

2018 – 2019 Local Government Premium Tax Bulletin --

Form LGT140 - Annual Reconciliation Instructions --

2018 – 2019 Local Government Premium Tax Payees and Addresses (Excel Version) --

Form LGT142 - City Credit Against County Taxes Instructions --

Form LGT142 - City Credit Against County Taxes --

2018 – 2019 Local Government Premium Tax Payees and Addresses (PDF Version) --

Form LGT140 - Annual Reconciliation --

2018 – 2019 Local Government Premium Tax Schedule (Excel Version) --

2018 – 2019 Local Government Premium Tax Schedule (PDF Version) --

Form LGT141 - Quarterly Tax Return --

2018 – 2019 Local Government Premium Tax Code Descriptions --

Form LGT141 - Quarterly Tax Return Instructions --

Tax Forms and Instructions (2017-2018)

Form LGT142 - City Credit Against County Taxes --

Form LGT141 - Quarterly Tax Return --

Form LGT140 - Annual Reconciliation --

2017 – 2018 Local Government Premium Tax Bulletin --

2017 – 2018 Local Government Premium Tax Schedule (Excel Version) --

2017 – 2018 Local Government Premium Tax Schedule (PDF Version) --

2017 – 2018 Local Government Premium Tax Payees and Addresses (Excel Version) --

2017 – 2018 Local Government Premium Tax Code Descriptions --

Form LGT141 - Quarterly Tax Return Instructions --

Form LGT142 - City Credit Against County Taxes Instructions --

Form LGT140 - Annual Reconciliation Instructions --

2017 – 2018 Local Government Premium Tax Payees and Addresses (PDF Version) --