The Kentucky Health Care Provider Tax Return (Form 73A060) is a mandatory financial document used by the Commonwealth of Kentucky’s Department of Revenue to assess and collect taxes from specific categories of medical service providers. This form serves as a monthly report where healthcare entities—such as hospitals, nursing facilities, home health agencies, and mental health service providers—must declare their taxable gross revenues or patient bed days. The collected funds are often utilized to support state healthcare initiatives, including Medicaid funding. By filing this return, providers calculate their tax liability based on distinct classifications and predetermined rates assigned to their specific type of medical practice. Accurate submission of this form ensures compliance with state tax laws and avoids the accrual of significant penalties and interest for late or incorrect payments.
How To File It?
To file the 73A060 form correctly, you must adhere to strict deadlines and mailing procedures. The return is due on the 20th day of the month immediately following the taxable period. For example, if you are reporting for January, the form must be postmarked by February 20th. You must remit the full tax amount by check made payable to the “Kentucky State Treasurer”. The completed form and payment should be mailed directly to the Department of Revenue in Frankfort, Kentucky 40619. If you are amending a previous return, ensure you check the “Amended” box at the top of the form and attach all necessary documentation to support the changes.
How To Complete It? (Line-By-Line Instructions)
Follow these step-by-line instructions to ensure your return is accurate and complete.
Header Section: Provider Information
- Name And Address: Ensure your legal business name and mailing address are clearly printed at the top.
- Period Information: Enter the “Period Beginning” and “Period Ending” dates for the month you are reporting.
- Account Number: Input your specific Kentucky tax account number to ensure the payment is credited to your business.
Lines 1 through 7: Gross Revenue Calculations
This section applies to providers taxed on their gross revenue.
- Line 1 (Class 01 – Hospitals): Enter your total gross revenue from hospital services. Calculate the tax by multiplying this amount by the applicable rate (typically 2.5%) and enter the result in the “Amount of Tax” column.
- Line 2 (Class 12 – Home Health Agency Services): Input the gross revenue for home health services. Multiply this figure by the 2.0% tax rate and record the total tax.
- Line 3 (Class 14 – ICF-MR Services): Enter revenue for Intermediate Care Facilities for Individuals with Intellectual Disabilities. Apply the 5.5% tax rate to determine the tax due.
- Line 4 (Class 30 – Regional Community Mental Health): Enter your gross revenue. The current tax rate for this class is listed as 0.0%, resulting in no tax due, but reporting is still required.
- Line 5 (Class 31 – Psychiatric Residential Treatment): Similar to Line 4, enter your revenue. The tax rate is 0.0%, so the tax amount will be zero.
- Line 6 (Class 32 – Medicaid Managed Care Organization): Report gross revenue for these services and multiply by the 5.5% rate.
- Line 7 (Class 33 – Supports for Community Living): Enter revenue for community living support services and apply the 5.5% tax rate.
Lines 8 through 11: Nursing Facility Calculations
This section applies to nursing facilities, which are taxed based on “Non-Medicare Patient Bed Days” rather than gross revenue.
- Line 8 (Class 15 – Hospital Based Nursing Facilities): Enter the total number of non-Medicare patient bed days. Multiply this number by the rate of $5.63 to find the tax amount.
- Line 9 (Class 77 – Small Non-Hospital Facilities): Use this line if you are a non-hospital facility with 60 or fewer beds (designated as intermediate care) or 40 or fewer beds total. Multiply your bed days by the $2.82 rate.
- Line 10 (Class 99 – Mid-Sized Non-Hospital Facilities): This line is for facilities with total patient days of 60,000 or less. Multiply the bed days by the $6.38 rate.
- Line 11 (Class 88 – Large Non-Hospital Facilities): Use this line if your facility exceeds 60,000 total patient days. Multiply your non-Medicare bed days by the higher rate of $19.89.
Lines 12 through 17: Total Tax Due And Signature
- Line 12 (Tax Due): Calculate the sum of all tax amounts entered on Lines 1 through 11 and write the total here.
- Line 13 (Preauthorized Credits): If you have any approved credits, enter the date and amount here to reduce your liability.
- Line 14 (Net Tax Due): Subtract the amount on Line 13 from Line 12 to find your net tax obligation.
- Line 15 (Penalties): If filing late, calculate the penalty based on the instructions (typically a percentage of the tax due for every 30 days late) and enter it here.
- Line 16 (Interest): Calculate interest for late payments using the daily interest rate printed on the form (0.000247) and enter the total.
- Line 17 (Total Amount Due): Add Lines 14, 15, and 16. This is the final amount you must pay. Do not staple your check to the return.
- Signature: The return must be signed and dated by a President, Partner, or Principal Officer. If a tax preparer completed the form, they must also sign and provide their title.