Refund Processing Times
Electronically Filed Returns: 4-6 weeks
Paper Returns: 10-14 weeks
Amended/Prior Year Returns: 20-24 weeks
You can check the status of your Kentucky current year refund at Where's My Refund?
Please note, the Department of Revenue does not have access to information regarding federal refunds issued by the Internal Revenue Service (IRS). Inquiries about federal refunds should be directed to the IRS at www.irs.gov.
Individual Income Tax is due on all income earned by Kentucky residents and all income earned by nonresidents from Kentucky sources.
Kentucky's individual income tax law is based on the Internal Revenue Code in effect as of December31, 2022. The tax rate is four and one-half(4.5)percent and allows itemized deductions and certain income reducing deductions as defined inKRS 141.019. A full-year resident of Kentucky files Form 740 and a person whom*oves into or out of Kentucky during the year or is a full-year nonresident files Form 740-NP.
Individual income tax laws are found inChapter 141 of the Kentucky Revised Statutes.
New Filing Option - Free Fillable Forms
Kentucky is now offering a new way to file your return. If you would like to fill out your Kentucky forms and schedules without software help or assistance, you may useKY File, the New Kentucky Filing Portal, to file your current year return. KY Fileis designed to be the simple, electronic equivalent of paper forms. It will provide basic mathematical calculations and simpleerror checking, but unlike most tax software, it doesn't ask about or explain tax situations.You will need to have your federal forms completed before accessing KY File. Click here to learn more about your free filing options.
Unemployment Benefits Fully Taxable on Kentucky Return
Learn more
COVID-19 Tax Relief Frequently Asked Questions
For additional information, please visit ourCOVID-19 Tax Information page.
Current Individual Income Tax Forms
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Schedule P, Kentucky Pension Income Exclusion
For all individuals who are retired from the federal government, theCommonwealth of Kentucky, or a Kentucky local government with service performed prior to January 1, 1998, you may be able to exclude more than $31,110*.If your pension income is greater than $31,110, you will need to complete Kentucky Schedule P, Kentucky Pension Income Exclusion to determine how much of your pension income is taxable.You mayuse the worksheet in the Schedule P instructions or you may usetheSchedule P calculatorto determine your exempt percentage.
*($41,110 for taxable year 2017 and earlier)
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Kentucky Department of Revenue
Frankfort, KY 40619-0008
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Kentucky Department of Revenue
Frankfort, KY 40618-0006
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Kentucky Department of Revenue
Frankfort,KY 40620-0012
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Kentucky Department of Revenue
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Frankfort, KY 40601
To Pay a Bill,Makean Estimated Payment or Pay an Electronic Payment Voucher
Electronic payment:Choose to pay directly from your bank account or by credit card. Service provider fees may apply.
If paying by check or money order, make itpayable to "KY State Treasurer" and mail to
KYDepartment of Revenue
Frankfort, KY 40619-0008
All tax payment and e-file options
Common Kentucky Individual Income Tax Credits There are four common nonrefundable individual income tax credits available for taxpayers when the tax return is filed. |
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| | PersonalCredits Personal tax credits are reported on Schedule ITC and submitted with Form 740 or 740-NP. A $40taxcredit is allowedfor each individual reported on the return who is age 65 or over. Also, a $40 tax credit is allowedif an individual is legally blind. Persons who are both age 65 or older and legally blind are eligible for both tax credits for a total of $80 per person. Members of the Kentucky National Guard may claim a taxcredit of $20; military reserve members are not eligible. |
| | Nonrefundable Family Size Tax CreditThe family size tax credit is based on modified gross income and the size of the family. If total modified gross income is $39,900or less for 2023, you may qualify for the Kentucky family size tax credit. |
| | Education Tuition Tax Credit A credit equal to 25 percent of the amount of the federal American Opportunity Credit and the Lifetime Learning Credit is available. The credit applies only to undergraduate studies, phases out for higher incomes, applies to most higher education opportunities within Kentucky and may be carried forward for up to five (5)years. |
| | Child and Dependent Care CreditKentucky taxpayers claiming the child and dependent care credit will claim this credit onForm 740 or 740-NP. The credit is claimed on line 24of Form 740 or Form 740-NP by entering the amount of the federal credit from federal Form 2441 and multiplying by 20 percent. |
To learn more about the credits available on the federal income tax return, including the earned income tax credit (EITC), please visit www.irs.gov.
Looking for Business Tax Credits?
FORM 1099-G
If you received a Kentucky income tax refund last year, we’re required by federal law to send Form 1099-G to you to remind you that the state refund must be reported as income on your federal tax return if you itemize deductions.
When you itemize deductions on your federal returnyou are allowed to deduct state income taxes or sales taxes that you paid during the year. This deduction reduces your federal taxable income. If any part of the state income taxyou deducted on your federal return is later refunded to youthat amount must be reported as taxable income for the year in which the refund is issued.
Form 1099-G reflects all Kentucky refunds that were credited to you for last year,including refunds from amended returns and prior year returns. The form will include any or all of your refundthat was applied to the following:
- estimated tax account
- use tax
- child support debt
- delinquent tax liability or another bill
Even if your refund was applied to offset a bill or make a donationfederal law maintains that you received the benefit of the refund and you must report it as income.
You don’t need to attach the Form1099-G to your federal or state income tax returns. Just keep it for your records. If you use a professional tax preparer, please give the form to your preparer, along with your W-2s and other tax information. If your address on the form is incorrect or you have other questions, please contact the Kentucky Department of Revenue.
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Use Tax on Individual Income Tax Return
Kentucky use tax may be due on internet, mail order, or other out-of-state purchases made throughout the year.Please click here to see if you are required to report Kentucky use tax on your individual income tax return.
Also see line 27 of Form 740 and the optional use tax table and use tax calculation worksheet in the 740 instructions. The current year Form 740 and 740 instructions can be found on theForms Page.
Individual Income Tax
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