Note:  The Department of Revenue is still accepting 2009 individual income tax returns electronically.

• The last day to transmit Kentucky returns electronically:  October 15, 2009.
  
  
• Previously rejected federal/state returns must be re-transmitted and accepted by:  October 20, 2009.

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Want to get your refund FAST??. . . .
FILE ELECTRONICALLY!!!

The Kentucky Department of Revenue has again partnered with the tax software community to provide free electronic filing of your 2008 federal and Kentucky returns.

The Kentucky Free File Alliance is an agreement between the Kentucky Department of Revenue and several software companies to provide free online services for qualified Kentucky taxpayers. Any software company may participate in the alliance. Each company determines its own free filing offer.

Please click on the KY E-Tax logo below for more information about the free file offers for 2008 as well as a listing of all approved tax software for do it yourself online tax preparation.

Important Tip:  Please use your most current address and verify that it includes all necessary information, such as apartment number, complete street name, etc. for fast delivery. Addresses with missing or incorrect information will delay your refund for several days or weeks.

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Attention Nonresident & Part-Year Filers:  At this time, the Department of Revenue does not offer the option to electronically file Kentucky Form 740-NP or 740-NP-R returns.  If you are a nonresident, part-year resident or filing a reciprocal return, you must file a paper return.

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E-Filing and Payment Options

Corporation Income and LLET Estimated Tax Payments for 2009

Estimated tax payments are required for corporation income tax and the limited liability entity tax (LLET).  Form 720-ES includes estimated tax payments for the corporation income tax imposed by KRS 141.040 and the (LLET) imposed by KRS 141.0401. Corporations as defined in KRS 141.010(24)(a) are subject to both the corporation income tax imposed by KRS 141.040 and the LLET imposed by KRS 141.0401. Limited liability pass-through entities as defined in KRS 141.010(28) are subject to the LLET, including S corporations. S corporations are also subject to the corporation income tax in certain cases under the provisions of  KRS 141.040(14). The first estimated payment installment, equal to 50 percent of the estimated tax, is due by the 15th day of the sixth month; the second installment equal to 25 percent of the estimated tax is due by the 15th day of the ninth month; and the third installment equal to 25 percent of the estimated tax is due by the 15th day of the 12th month of an entity’s calendar or fiscal year. Corporation income tax and LLET must be reported separately on Form 720-ES.

NOTE: The Kentucky Estimated Tax Voucher, 2009 Corporation Income/Limited Liability Entity Tax Form 720ES, will not be mailed to corporations and limited liability pass-through entities that are subject to declaration payments. It was determined 95 percent of corporations and pass-through entities are using software for their estimated tax vouchers. These are available from the link below or call (502) 564-8139 or (502) 564-3658 for a copy.

2009 Kentucky Estimated Tax Voucher - Corporation Income - Form 41A720-ES

Instructions for Filing 2009 Estimated Tax Voucher - Form 41A720-ES

Additional Corporation Tax forms can be found on the FORMS pages. (March 20, 2008)