Go to Kentucky.gov home page
Kentucky Department of Revenue Kentucky Department of Revenue Kentucky Department of Revenue Kentucky Department of Revenue

 

Please Note: Some of the links on this page resolve to non-governmental agencies. The information on these pages is not controlled by the Department of Revenue or the Commonwealth of Kentucky.

External links are identified with the following icon: External Link - You are now leaving the .gov domain

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) 564-3392 or by email.

Current Information
Locate Forms to Download
Individual Income Tax Links
Contact DOR Staff

E-Mail DOR Taxing Areas

 

E-File & E-Payment Options

E-Tax - Electronic Filing and Payment Options


Live Tax Help
 

Live Help

Need Live Tax Help?

M-F 8:30AM - 4:00PM EST

 

Mailing Addresses:

Individual Income Tax
 
Refund/Other Returns:
 
Kentucky Department of Revenue
Frankfort, KY
40618-0006
 
 
Pay Returns:
 
Kentucky Department of Revenue
Frankfort, KY
40619-0008

 


Last Updated 1/27/2014
Contact Us | Taxpayer Bill of Rights
Privacy | Security | Disclaimer | Accessibility Statement