Provider Tax Issues due to delays caused by Medicaid Pending

If Members are having issuing paying their provider tax timely due to delays in DCBS processing Medicaid applications, Members can write a letter to the Kentucky Department of Revenue asking for a waiver of penalties. 

The letter or email shall state the following:

1.       Reason the tax payer is requesting the Department of Revenue to waive the penalties.

2.      The time frame when the tax payer will be able to pay the tax.

3.      Ask specifically that penalties be waived (the tax and interest are statutory requirements and cannot be “waived” by the Department of Revenue)

The request may allow the Department of Revenue not to generate a “bill” immediately and/or provide documentation for issues about penalties for a later date. 

All requests for hardships can be sent to:

Sarah Puttoff

Kentucky Department of Revenue

P.O. Box 1303, Station 62

Frankfort, Kentucky 40602

Or by email to

Jim.Oliver@ky.gov or Sarah.Puttoff@ky.gov