The Kentucky Declaration under penalty of perjury on behalf of a corporation or partnership refers to a legal document that both PRE and post 2005, corporations and partnerships in Kentucky are required to file. This declaration serves as a declaration made by the authorized representative of the corporation or partnership, verifying the accuracy and truthfulness of the information provided in the filing. The Kentucky Declaration under penalty of perjury is a crucial document, as it ensures that businesses operate ethically, comply with state regulations, and provide accurate financial and operational information. Pre-2005, the Kentucky Declaration under penalty of perjury on behalf of a corporation or partnership was known as "Form 2 — Kentucky Corporation Income Tax Return." This form was used for reporting the corporation's annual income and calculating the corresponding tax liability. It required the authorized representative to provide accurate financial statements, including revenue, expenses, deductions, and credits. Post-2005, the Kentucky Declaration under penalty of perjury on behalf of a corporation or partnership underwent a few changes. It is now known as "Form 720 — Kentucky Corporation Income TaAngelesET Return." This revised form incorporates both the reporting of corporation income tax and the Limited Liability Entity Tax (LET). LET is a separate tax levied on limited liability entities, partnerships, and S corporations with a nexus in Kentucky. The post-2005 Form 720 maintains the requirement that the authorized representative of the corporation or partnership must sign the declaration under the penalty of perjury. By doing so, they certify that all information provided in the filing, including financial statements and tax calculations, is true, complete, and accurate to the best of their knowledge. It's important to note that the Kentucky Declaration under penalty of perjury is not the only filing requirement for corporations and partnerships in Kentucky. These entities must also submit other forms, such as federal tax returns, state-specific annual reports, and any additional forms related to specific industries or activities. In summary, the Kentucky Declaration under penalty of perjury on behalf of a corporation or partnership — Form — - Pre and Post 2005 is a legal document that requires an authorized representative to verify the accuracy and truthfulness of the information provided in the filing. The pre-2005 version was known as "Form 2 — Kentucky Corporation Income Tax Return," focusing on income tax reporting, while the post-2005 version is known as "Form 720 — Kentucky Corporation Income TaAngelesET Return," incorporating both income tax and LET reporting. These declarations are vital to ensure compliance, transparency, and accuracy in the operations and financial reporting of corporations and partnerships in Kentucky.