E-File with TurboTax Free Federal Edition and Get the Largest Possible Refund FREE. 
Kentucky Income Tax
Income tax returns should be turned in by April 30th. The maximum pension exclusion amount is $41,110 for those who receive railroad retirement payments or retired from local, state, or federal government. The family-size credit replaced the low-income credit. The income requirements for this credit are as follows:
| $10,830 for a family of one | $18,310 for a family of three |
| $14,570 for a family of two | $22,050 for a family of four or more |
Kentucky Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Kentucky.
Consider using TurboTax to E-File your Kentucky taxes.
Kentucky Residents
If your domicile (permanent) home was in Kentucky for the entire year, you are a Kentucky resident. Kentucky residents who exceed the limits set forth in charts 1 and 2 must file a tax return with the state of Kentucky. All income regardless of where it was earned is taxed by Kentucky if you are a Kentucky resident. To file your return use either Form 740 or Form 740EZ (both of which are included in the 740 Booklet along with instructions on filing either form). Please note that you will need to attach a copy of your federal return to your Kentucky return. For more information see the instructions in the 740 Booklet.
Related Tax Forms
- Form 740 - Kentucky Individual Resident Income Tax Return (Long)
- Form 740 Booklet - Kentucky Resident Income Tax Booklet
- Form 740EZ - Kentucky Individual Resident Income Tax Return (Short)
Part-Year Kentucky Residents
You are a part-year Kentucky resident if your domicile (permanent) home was in Kentucky for only part of the year. Your domicile home might be in Kentucky for only part of the year because you either moved in or out of Kentucky. If you are a part-year resident of Kentucky see the Kentucky Resident or Resident That Works In Another State section for how to file your return for the period of time that you a Kentucky resident (all income earned during this time will be taxed regardless of where it was earned). For the period of time that you were a nonresident of Kentucky see the Kentucky Nonresident Working In The state or Nonresident Who Sold Property In The State sections (only income earned from Kentucky sources during this period of time will be taxed by Kentucky).
Related Tax Forms
- Form 740NP Booklet - Kentucky Non-resident Income Tax Booklet
- Form 740NP - Kentucky Individual Part-Year and Non-resident Income Tax Return
Kentucky Residents who work in another state
If your domicile (permanent) home was in Kentucky for the entire year, you are a Kentucky resident. Kentucky residents who exceed the limits set forth in charts 1 and 2 must file a tax return with the state of Kentucky. All income regardless of where it was earned is taxed by Kentucky if you are a Kentucky resident. To file your return use either Form 740 or Form 740EZ (both of which are included in the 740 Booklet along with instructions on filing either form). Please note that you will need to attach a copy of your federal return to your Kentucky return. For more information see the instructions in the 740 Booklet.
If you are a resident of Kentucky who earned income from another state, and were taxed on that income from the state that the income was earned in, you may qualify for a credit on that income. This credit allows the income to avoid dual taxation. More information about this credit can be found on the Credit for Taxes Paid to Other State Worksheet (attached below) and in the 740 Booklet.
Related Tax Forms
- Form 740 - Kentucky Individual Resident Income Tax Return (Long)
- Form 740 Booklet - Kentucky Resident Income Tax Booklet
- Form 740EZ - Kentucky Individual Resident Income Tax Return (Short)
Non-Residents who work in Kentucky
You are a nonresident of Kentucky if your domicile (permanent) home was outside of Kentucky for the entire year. If you are a nonresident of Kentucky and your gross income was greater than the amount allowed for your family size, see Chart #1 (attached below), you will need to file a Kentucky nonresident return on any income earned from a Kentucky source. To file your Kentucky nonresident return use Form 740NP which is found in the 740NP Booklet (attached below). For more information on how to file a Kentucky nonresident return see the instructions for filing Form 740NP (also in the 740NP Booklet).
Related Tax Forms
- Form 740NP Booklet - Kentucky Non-resident Income Tax Booklet
- Form 740NP - Kentucky Individual Part-Year and Non-resident Income Tax Return
Non-Residents who sold property in Kentucky
You are a nonresident of Kentucky if your domicile (permanent) home was outside of Kentucky for the entire year. If you are a nonresident of Kentucky and your gross income was greater than the amount allowed for your family size, see Chart #1 (attached below), you will need to file a Kentucky nonresident return on any income earned from a Kentucky source. To file your Kentucky nonresident return use Form 740NP which is found in the 740NP Booklet (attached below). For more information on how to file a Kentucky nonresident return see the instructions for filing Form 740NP (also in the 740NP Booklet).
Related Tax Forms
- Form 740NP Booklet - Kentucky Non-resident Income Tax Booklet
- Form 740NP - Kentucky Individual Part-Year and Non-resident Income Tax Return
Kentucky State Tax Forms
- Schedule M - Kentucky Federal AGI Modifications
- Form 4972-K - Kentucky Lump-Sum Distribution Tax
- Form 740 Booklet - Kentucky Resident Income Tax Booklet
- Form 740NP Booklet - Kentucky Non-resident Income Tax Booklet
- Form 740 - Kentucky Individual Resident Income Tax Return (Long)
- Form 740EZ - Kentucky Individual Resident Income Tax Return (Short)
- Form 740NP - Kentucky Individual Part-Year and Non-resident Income Tax Return
Relevant Links
- State of Kentucky Tax Website - Official Site
- State of Kentucky E-File Service - Offered by Kentucky's Official Website
- Additional Tax Forms - Comprehensive Collection of Kentuky Tax Forms
Kentucky Mailing Address
Wondering where to mail your Kentucky taxes? Here's the address:REFUNDS:
Kentucky Department of Revenue
Frankfort, KY 40618-0006
PAYMENTS:
Kentucky Department of Revenue
Frankfort, KY 40619-0008.
Kentucky Sales Tax
Kentucky has a 6% sales tax. A 6% use tax also exists on out-of-state purchases of storage, use, or consumption in Kentucky.
