Individual Income Tax
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 Dec. 31, 2006. The tax has graduated rates from 2 percent - 6 percent and allows itemized deductions and certain income reducing deductions as defined in KRS 141.010. A full-year resident of Kentucky files Form 740 or Form 740-EZ and a person that moves into or out of Kentucky during the year or is a full-year nonresident files on Form 740-NP.
Individual Income Tax Laws are found in Chapter 141 of the Kentucky Revised Statutes.
You may contact the Division of Individual Income Tax by telephone (502) 564-4581, by fax (502) 564-3685 or by e-mail.
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ALERT
Revision made to 41A720-S7( 5695K)
Please be advised that the 41A720-S7 (5695-K) has been revised to update Line 50 to $1,000 instead of $500. Anyone who has received a 2009 740 Packet, 740NP Packet or Package K must discard and replace the 5695-K that is stapled within the packet with the revised form. The newly revised 5695-K may be retrieved from the Web site at the following link:
http://revenue.ky.gov/NR/rdonlyres/DC46A3E4-3B55-40EE-873C-B9A46944D860/0/09_41A720S75695K_0002_FINAL.pdf
Current Year - Individual Income Tax Forms
Prior Year - Individual Income Tax Forms
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