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.
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