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State Contacts ERO Assistance: (502) 564-4581 Taxpayer Assistance: (502) 564-3392 Where's My Refund?: (502) 564-4581 |
State Resources Kentucky DOR Info for Tax Pros Where's My Refund? |
TaxSlayer Pro Knowledgebase Kentucky Articles
Kentucky Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
Occupational License Fee Form 725 / LLET
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - Kentucky follows the Federal mandate that a preparer must e-file KY individual returns unless they file 10 or fewer returns in a calendar year.
E-File Registration Requirements - Acceptance in the Kentucky e-file program is automatic with acceptance in the Federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years.
State Only Return Requirements – The Kentucky e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
- Allows electronic filing of part-year and nonresident returns.
Amended Returns - Form 740 has a check box to indicate that it has been amended.
Form 725, Kentucky Single Member LLC Individually Owned Income and LLET Return - This form is not included when e-filing the Kentucky individual tax return. It must be printed and mailed to the appropriate address listed on the form.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - April 15, or the same as the IRS
Extensions - Kentucky allows an automatic extension of six months if no additional tax is due and a federal extension has been filed. Any extension granted is for time to file and does not extend time to pay.
If additional tax is due or a federal extension has not been filed, use Form 740EXT to request an extension. The Kentucky extension application can be e-filed.
Driver’s License/Government Issued Photo Identification - Kentucky does not require this information in order to e-file, but does request that it be included in order to assist in efforts to protect the taxpayer and their identity.
Filing Status Information
- For filing status of single, head of household, or qualifying surviving spouse on the Federal return, the filing status must remain the same on the Kentucky return.
- For married filing joint on Federal, the taxpayer may choose to file Married Filing Combined Return, Married Filing Joint Return, or Married Filing Separate Returns.
Residency Status Information for Kentucky Returns
Residents: Individuals who are domiciled in Kentucky regardless of their physical presence within Kentucky at any time during the taxable year.
Part-year resident: Individuals who moved into or out of Kentucky during the taxable year and had income from Kentucky sources.
Nonresidents: Individuals who were full year non residents of Kentucky but had income from Kentucky sources.
Military Personnel/Military Spouses
Residents: Military personnel who was a resident when entering the service remains a resident until a new domicile is established. All military pay received by active duty members is exempt from Kentucky income tax and will claim this exemption by excluding military pay when filing a Kentucky individual income tax return. If the military personnel has no income other than military pay, he or she is not required to file a Kentucky income tax return.
Nonresidents: Nonresident military personnel with civilian jobs in Kentucky are required to report this income on Form 740-NP, except residents of reciprocal states. Any income from nonmilitary Kentucky sources is also taxable.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - As of January 1, 2019, pass-through entities with gross receipts in excess of $1,000,000 will be required to file returns electronically, including Schedule LLET and Form 725.
Business Return General Information
Due Dates for Kentucky Business Returns
Corporations - Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations - Due by the 15th day of the fourth month following the close of the S corporation’s tax year.
Partnerships - Due by the 15th day of the fourth month following the close of the entity's tax year.
Fiduciary & Estate - Due by the 15th day of the fourth month following the close of the entity's tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation - Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Kentucky return. A Corporation that is only seeking to extend the filing of the Kentucky tax return must file Form 720EXT Kentucky Corporate Income Tax Request for Extension, by the due date of the original return.
To access form 720-EXT, from the main menu of the Kentucky return, select Miscellaneous Forms and Schedules > Extension (Form 720-EXT). This form can be e-filed.
S Corporation - S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Kentucky return. An S Corporation that is only seeking to extend the filing of the Kentucky tax return or needs to submit a payment must file Form 720-EXT Kentucky "S" Corporation Request for Extension, by the original due date.
To access form 720-EXT, from the main menu of the Kentucky return, select Extension (Form 720EXT). This form can be e-filed.
Partnership - Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Kentucky return. A Partnership that is only seeking to extend the filing of the Kentucky tax return or needs to submit a payment must file Form 720-EXT Kentucky Partnership Request for Extension, by the original due date.
To access form 720-EXT, from the main menu of the Kentucky return, select Miscellaneous Forms and Schedules > Extension (Form 720EXT). This form can be e-filed.
Fiduciary - Kentucky Fiduciary returns seeking the automatic extension of time to file the tax return are required to file Form 740-EXT - Application for Automatic Extension to File Kentucky Fiduciary Income Tax Return. This automatic extension request must be filed with the Department of Revenue by the original due date of the return along with any payment due of the estimated tax liability for the year.
To access form 740-EXT, from the main menu of the Kentucky return, select Extension. This form cannot be e-filed and will need to be mailed.
Amended Business Returns
Corporation - Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Kentucky return, select Heading Information > Additional Information > Amended Return/Amended Return - RAR. Amended returns can be e-filed.
S-Corporation - S Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Kentucky return, select Heading Information > Additional Information > Amended Return. Amended returns can be e-filed.
Partnership - Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Kentucky return, select Heading Information > Amend Return. Amended returns can be e-filed.
Fiduciary / Estate - Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Kentucky return, select Heading Information > Additional Questions > Amended Return. Amended returns can be e-filed.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Income Tax Mailing Addresses
S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
| Paper return with payment | Paper return with no tax due or refund |
| Kentucky Department of Revenue Frankfort, KY 40620-0021 |
Kentucky Department of Revenue Frankfort, KY 40618-0010 |
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.