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Multistate Tax Commission

Kentucky Department of Revenue

Announcements

Kentucky Department of Revenue Stops Processing Tax Refunds Because of IRS Electronic PIN Breach

Governor Bevin Announces the Appointment of Daniel Bork as Revenue Commissioner

Kentucky One Stop - Doing Business in Kentucky

For general information about starting or operating a business in the Commonwealth, visit the Kentucky One Stop Business Portal.

Kentucky One Stop Business Portal - logo

2015 Refund Status

Where's my refund?

2015 Refund Status

Electronic Filing & Payment Options

E-Payment Options

E-Tax - Electronic Filing and Payment OptionsE-File & E-Payment Options.

Withholding Tax Returns

The Kentucky Department of Revenue now offers online filing of Withholding Tax returns. WRAPS, the Withholding Return and Payment System, provides the ability to file Withholding Tax K-1 and K-3 returns online. Tax periods prior to registration will not be available in WRAPS.

Taxpayers may file returns, view and/or amend previously filed online returns, request refunds and credit forwards, as well as the ability to pay Withholding Tax using the Enterprise Electronic Payment System.

Online Withholding Tax Return
and Payment System, WRAPS

WRAPS logo

WRAPS Public User Guide [PDF - 1825K]

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Business Income Tax Returns

The Kentucky Department of Revenue in conjunction with the Internal Revenue Service (IRS) accepts the Kentucky Corporation Income Tax and LLET Return (Form 720), Kentucky S Corporation Income Tax and LLET Return (Form 720-S), Kentucky Partnerships Income and LLET Return (Form 765) and supporting forms and schedules by method of the Modernized E-File system (MeF).

The Kentucky General Partnership Income Return (Form 765-GP) and the corresponding forms and schedules may be filed electronically through MeF beginning in tax year 2015.  The Extension of Time to File Kentucky Corporation/LLET Return (Form 41A720SL) can also be e-filed beginning this year.

Electronic filing of the Form 720, Form 720-S and Form 765 enables the taxpayer to take advantage of debiting the tax due amount from their financial institution.

The start date for electronic filing is February 4, 2016.

To determine what forms are supported by your software, please check with the company that develops your software.

UK Tax School Update

In recent conversations with tax software vendors, the Department of Revenue has learned that Kentucky’s Form 725 for a single member LLC entity will NOT be ready for e-filing for the 2015 tax year (2016 processing year). This is contrary to what DOR presented at UK Tax Seminars in 2015. Please make note of this as you prepare for the upcoming filing season.

We will continue to work with vendors to enhance Kentucky’s e-file options and apologize for any inconvenience this may cause. If the Department of Revenue Office of Income Taxation Communications and Training Branch can be of any assistance to you during the upcoming year, please do not hesitate to contact us at 502-564-0929.

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Individual Income Tax Returns

The Department of Revenue strongly encourages Kentucky taxpayers to take advantage of the benefits of electronically filing their tax returns.

The Kentucky Department of Revenue in conjunction with the Internal Revenue Service (IRS) accepts the Kentucky Individual Income Tax Return for Full-Year Residents (Form 740), Kentucky Individual Income Tax Return for Nonresidents and Part-Year Residents (Form 740-NP) and their supporting forms and schedules by method of the Modernized E-File system (MeF). 

Last year, approximately 85 percent of Kentucky taxpayers opted to e-file their individual income tax return. The safest, fastest and easiest way to submit your tax return is to file electronically. Your return will  typically be acknowledged within a few hours from the time you submit your return for filing.

The due date for filing individual income tax returns for tax year 2015 is April 18, 2016.  Taxpayers may electronically file the Extension of Time to File Individual Income Tax Returns for Kentucky (Form 40A102) to request an extension of time to file their individual income tax return between the period of January 19, 2016 through April 18, 2016. 

Filing the Form 740 electronically enables the taxpayer to have their refund deposited directly into their financial institution account.  Kentucky typically processes refunds from e-filed returns in 7 to 10 working days. By comparison, filing via a paper return results in an average of 8 to 10 weeks to process and issue refunds.

Electronic filing of the Form 740, Form 740-NP and Form 40A102 enables the taxpayer to take advantage of paying electronically.  Taxpayers may elect to have their tax due amount debited from their financial institution at the time of filing the return.  Taxpayers may schedule a debit of estimate tax payments at the time of filing their Form 740 and Form 740-NP.

Your debit request will not be processed prior to the date specified when your return is filed. It could take up to 2 weeks after that date before your account is debited.  All debit payments are considered received on the date the debit was requested even though there is a delay when withdrawn from your bank account. 

If you select April 15th as your debit date, your payment will be treated as timely even though it is not withdrawn from your account on that day.

Beginning in tax year 2015, a taxpayer may make an electronic payment of tax due or estimate tax at times other than when filing their tax return by electronically filing the Form EPAY. Check with your software provider to determine if your software supports this option.

Do you qualify to electronically prepare and file your federal and state individual income tax returns for free?  Select the Free File Offers from the left hand menu for additional information. 

To determine what forms are supported by your software, please check with the company that develops your software.

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Free File Offers

Do you qualify to file your Kentucky state income tax for free?  Click on the logo or select Free File Offers from the menu on left-hand side of the page to see the offers available.

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Disaster Relief

Disaster Relief - Sales and Use Tax Refund Click here.

Disaster Assistance

Disaster Relief Sales and Use Tax Legislation

County Information

County Information links to an interactive map that directs you to each of Kentucky's 120 counties. Find address, phone, fax, email & Web site information on each county's PVA, Sheriff, Clerk, Attorney and Judge Executive.

image of map of kentucky with county lines drawn

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Fraud Prevention & Alerts

Kentucky Department of Revenue Stops Processing Tax Refunds Because of IRS Electronic PIN Breach

Kentucky Department of Revenue Predicts Longer Wait for Refunds Due to Strengthened Security and Fraud Detection Analysis
Up to 21 days for electronic filers; 6 to 8 weeks for paper filers

Because of enhanced security features and fraud analysis tools, the Kentucky Department of Revenue (DOR) is estimating that refunds may take a bit longer to process this year—up to 21 days for electronic filers if their return is error free.

“While electronic filing is the fastest way to get refunds, the department wants Kentucky taxpayers to be aware that refunds may not be processed as quickly as in the past,” said Dan Bork, commissioner of the Kentucky Department of Revenue. “We have strong internal controls and we have implemented some new fraud detection processes, which protect both the taxpayer and the Commonwealth of Kentucky from fraudsters.”

In late January the department began accepting electronically filed tax returns and anticipates that most taxpayers will continue to file electronically. Electronic filing for individuals topped 85 percent last year.

According to the department, filing electronically is still safe and the quickest way for taxpayers to get their refund—and the only way to have their refund direct deposited. Refund requests from taxpayers who file paper forms could take 6 to 8 weeks.

“Unfortunately cyber criminals are continually changing their tactics and see filing fraudulent returns as a way to steal money,” said Mack Gillim, executive director of the Office of Processing and Enforcement. “Delaying refunds by just a few weeks allows us to better detect attempts at identity theft and ensure taxpayer refunds do not fall needlessly into the hands of criminals.”

For the 2014 tax year, the department stopped more than $16.5 million in fraudulent refund requests.

Protect Yourself from Tax-Related Identity Theft
The department reminds taxpayers to protect their personal information and actively monitor their credit reports, charge cards and bank accounts for any suspicious activity.

Tax-related identity theft occurs when someone uses another person’s stolen Social Security number (SSN) to file a tax return claiming a fraudulent refund. Taxpayers may be unaware that this has happened until they file their return and discover that a return already has been filed using their SSN. Or the taxpayer may receive a letter from DOR or the IRS saying a suspicious return has been filed using their SSN.

Know the warning signs

Be alert to possible tax-related identity theft if you are contacted by DOR or the IRS about:

• More than one tax return that was filed for you,
• You owe additional tax, have a refund offset or have had collection actions taken against you for a year you did not file a tax return, or
• IRS or DOR records indicate you received wages or other income from an employer for whom you did not work.               

For more information and resources related to identity theft, visit the Federal Trade Commission’s IdentityTheft.gov website.

To contact the Kentucky Department of Revenue, call the taxpayer assistance line at 502-564-4581 or email individualincometax@ky.gov.

Electronic filing in Kentucky has been available to individuals since the 1995 tax year. In the last five years,
e-filing for individuals has increased from 65 percent to more than 85 percent for tax year 2014.

Tax Year 2015 Preventions

This filing season the Kentucky Department of Revenue, along with the IRS and many other state tax agencies, is requesting additional information for electronically filed tax returns. This is an additional effort to combat stolen-identity tax fraud and protect you and your tax refunds.

We asked that you provide your driver license or state-issued identification card information when completing your electronic tax return. Providing this information is voluntary and will not cause your tax return to be rejected if it is not provided. However, providing the information may help to process your return more quickly.

Identity Theft

If you believe you have been a victim of identity theft, please contact the following organization where free help is available:

Identity Theft Resource Center

1-800-400-5530

www.idtheftcenter.org

Scam Alert!!  Treasurer Hollenbach Warns of Phony IRS Tax Scam

The DOR is receiving several calls from concerned taxpayers stating that they are being contacted by phone and/or a post card styled correspondence concerning tax due to Kentucky. They were threatened with a lien being filed if the liability was not paid. In each case, no Kentucky tax was owed. Be cautious and double check inquiries before submitting payment. 10/9/15

Several calls are being received by DOR staff concerning a scam. The taxpayers called DOR to see if we were the ones calling (we were not) and to inform us of the scam. The taxpayers received a call from someone stating they were the IRS, were told to call 204-800-2607 and to give their Social Security number. They then wanted the taxpayers to put money on a bank card and give them the information. Please know that DOR would never ask the taxpayers to do this nor would the IRS. If you get a call like this, please inform the taxpayer not to give any personal information over the phone to these people.

If you do receive a call you may report it to Attorney General Jack Conway’s Office of Consumer Protection at 888-432-9257 or visit ag.ky.gov for more information.

WARNING . . . Please be aware of IRS Telephone Scam

http://www.irs.gov/uac/Newsroom/IRS-Warns-of-Pervasive-Telephone-Scam External Link - You are now leaving the .gov domain

http://money.cnn.com/2014/03/20/pf/taxes/irs-phone-scam/index.html?hpt=hp_t2 External Link - You are now leaving the .gov domain

 

Alert: New Phishing Scam


The IRS has learned of a new phishing scam in which taxpayers receive e-mails purporting to be from the Taxpayer Advocate Service and bearing the IRS logo. The e-mail contains a bogus case number and says: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.”


The email contains a link where the recipient can find contact information for the “advocate” assigned to their case; when the recipient clicks on the link, personal information, such as the recipient’s legal name and contact information, is solicited. There’s also a link to review “your reported income,” that again solicits this kind of personal information.


If you get inquiries from constituents about these messages, please tell them NOT to click on the link and to forward the e-mail to the IRS’s designated address for suspicious/scam e-mails:
phishing@irs.gov.

 

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Tax Information

Same Sex Couples:  In accordance with the United States Supreme Court’s decision in the case styled as Obergefell vs. Hodges, -- S.Ct. --, 576 U.S. -- (June 25, 2015), Kentucky will now license a marriage between two people of the same sex, and will recognize a marriage between two people of the same sex when their marriage was lawfully licensed and performed out-of-state. The court decision affords new filing-status options to married same-sex couples when filing their Kentucky income tax returns, and classifies each as a “surviving spouse” for purposes of both Kentucky’s income and inheritance taxes. The guidance provided below supersedes that found in the Kentucky Tax Alert, Nov. 2013, Vol. 32, No. 6.

Income Taxes: When filing income tax returns, married same-sex couples may elect, for any year, to file a joint return or a combined return, rather than filing separate returns, if they are married at the close of the taxable year. A surviving spouse of a married same-sex couple may also elect to file a joint return or a combined return if the spouse died during the taxable year.


Inheritance Taxes: The survivor of a married same-sex couple will be recognized as a Class A beneficiary for inheritance tax purposes. The exemption from inheritance tax authorized for the total inheritable interest passing to a surviving spouse now extends to married same-sex couples.

Claims for Refund: A married same-sex couple whose marriage was lawfully performed out-of-state may apply for a refund of any overpaid taxes by submitting an amended return within two (2) years from the date the tax was paid, as provided in Ky. Rev. Stat. §134.590(1) and (2).

Questions: Questions concerning the effect of the court decision on Kentucky income or inheritance taxes may be directed to the following at the Kentucky Department of Revenue:

Sarah Watts (502) 564-7658 (income tax)

Jim Orr (502) 564-9306 (inheritance tax)

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Internal Revenue Service

Did you know?
If you are due a federal income tax refund, you only have three years to file and claim it. Please click the links below to find out more!

Publication 4742, Let’s Talk – Haven’t Filed a Tax Return in a while?"

Publication 4750, Let’s Talk Poster

Latest News from the IRS

IRS


Last Updated 2/11/2016