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Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40619

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     PO Box 1303
     Frankfort, KY 40602-1303

Overnight address
     KY Department of Revenue
     501 High Street
     Frankfort, KY 40601-2103

​If you have a bill that is being handled by the Division of Collections and would like to pay in full or set up a payment agreement, please visit https://iia.ky.gov/PayKYCollectionCase.jsp.

Pay with a bank draft at https://iia.ky.gov/IPA/prIPADisclaimer.jsp

Pay with a credit card at https://epayment.ky.gov/EPAY.

Pay Severance Tax at https://cts.wss.ky.gov/wss/​​.

Please use one of the following options to pay your Consumer Use Tax:

Electronic payment: Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40620-0003

To pay a bill, an estimated payment, an extension payment, or a payment for return that would normally be sent with a Form 720V voucher for an e-filed return for your Corporation Income Tax and/or Limited Liability Entity Tax (LLET): 

     Electronic payment - Choose to pay directly from your bank account or by credit card. Service provider fees may apply.

To pay an estimated payment or an extension payment for your Corporation Income Tax and/or Limited Liability Entity Tax (LLET):

     Tax Payment Solution (TPS) - Register for EFT payments and pay EFT Debits online.

If filing a paper return with payment, make the check or money order payable to "Kentucky State Treasurer" and mail to 
     Kentucky Department of Revenue
     PO Box 856910
     Louisville, KY 40285-6910

If filing a paper return showing no tax due or a refund, please mail to
     Kentucky Department of Revenue
     PO Box 856905
     Louisville, KY 40285-6905

If paying an estimate, extension, or other payment without a paper return, mail check or money order made payable to "Kentucky State Treasurer" to

     Kentucky Department of Revenue       
     Frankfort, KY 40620-0020

To File a Return


Pay a Return

     Kentucky Department of Revenue
     PO Box 856980
     Louisville, KY 40285-6980

Refund/Other Returns/Certified Mail
     Kentucky Department of Revenue
     PO Box 856970
     Louisville, KY 40285-6970

Overnight Address
     Kentucky Department of Revenue
     6716 Grade Lane, Suite 910
     Louisville, KY  40213-3439


To Pay a Bill, Make an Estimated Payment or Pay an Electronic Payment Voucher


Electronic Payment Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

If paying by check or money order, make it payable to "KY State Treasurer" and mail to
     KY Department of Revenue
     Frankfort, KY  40619-0008


Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40620​

Overnight Address
     Kentucky Department of Revenue
     501 High Street
     Frankfort, KY 40601-2103
​Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     PO Box 1303
     Frankfort, KY 40602-1303

Overnight Address
     KY Department of Revenue
     501 High Street
     Frankfort, KY 40601-2103

To pay a bill, an estimated payment, an extension payment, or a payment for return that would normally be sent with a Form 720V voucher for an e-filed return for your Corporation Income Tax and/or Limited Liability Entity Tax (LLET): 

     Electronic payment - Choose to pay directly from your bank account or by credit card. Service provider fees may apply.

To pay an estimated payment or an extension payment for your Corporation Income Tax and/or Limited Liability Entity Tax (LLET):

     Tax Payment Solution (TPS) - Register for EFT payments and pay EFT Debits online.

If filing a paper return with payment, make the check or money order payable to "Kentucky State Treasurer" and mail to 
     Kentucky Department of Revenue 
     PO Box 856910 
     Louisville, KY 40285-6910

If filing a paper return showing no tax due or a refund, please mail to
     Kentucky Department of Revenue 
     PO Box 856905 
     Louisville, KY 40285-6905

If paying an estimate, extension, or other payment without a paper return, mail check or money order made payable to "Kentucky State Treasurer" to

     Kentucky Department of Revenue        
     Frankfort, KY 40620-0020

If you received a bill from the Department of Revenue, please use one of the following options to pay:

Electronic payment: Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40619

If filing by paper, make your check or money order payable to "KY State Treasurer" and mail it to
     KY Department of Revenue

     Frankfort, KY 40619

If you just purchased a vehicle and need to pay Motor Vehicle Usage Tax, contact your County Clerk

If you received a bill from the Department of Revenue, please use one of the following options to pay:

Electronic payment Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40619

To pay a bill, an estimate/corporation, an estimate/individual, or an extension payment for your Nonresident Withholding (NRWH) Tax:

Electronic payment - Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

To pay an estimate/corporation, an estimate/individual, or an extension payment for your Nonresident Withholding (NRWH) Tax:

Tax Payment Solution (TPS) - Register for EFT payments and pay EFT Debits online.

Mail a check or money order made payable to "Kentucky State Treasurer" to

     Kentucky Department of Revenue
     Frankfort, Kentucky 40619-​0006
Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40619

For Simulcast Facility Allocation, mail a copy of the report and a check made payable to "KY Horse Racing Commission" to
     KY Horse Racing Commission
     4063 Iron Works Parkway
     Lexington, KY 40511

Electronic payment: Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Tax Payment Solution (TPS) Register for EFT payments and pay EFT Debits online.

Sales and Use Tax electronic filing: https://onestop.efile.ky.gov/efilelanding.html

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue

     Frankfort, KY 40619

Electronic payment: Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Tax Payment Solution (TPS): Register for EFT payments and pay EFT Debits online.

Telecommunications Tax ​electronic filing: https://ugrlt.ky.gov/registration/

User Caution:  Kentucky’s UGRLT and Telecommunications E-filing and E-payment systems do not currently support Internet Explorer 8.0.  Users who have upgraded their Internet Browser to this system will experience screen layout problems when using these filing and payment systems.  For example, the save button and the submit button may be overlaid.  The problem may be alleviated in Internet Explorer 8.0 by clicking on Tools, Compatibility View Settings, and at the bottom activating the “Display All Website Compatibility”.  Please be aware of this problem before proceeding to file and pay your return using these updated browsers.

Mail a check or money order made payable to "KY State Treasurer" to the address noted on the form.

Electronic filing and payment:
     https://onestop.portal.ky.gov/OneStopPortal/
     E-file quick start guide:  http://revenue.ky.gov/Collections/Documents/E-file%20Quick%20Start%20Guide.pdf

If filing by paper, make your check or money order payable to "KY State Treasurer" and mail it to
     KY Department of Revenue
     Frankfort, KY  40619

Filing Login: Utility Gross Receipts License Tax online filing.

User Caution: Kentucky’s UGRLT and Telecommunications E-filing and E-payment systems do not currently support Internet Explorer 8.0.  Users who have upgraded their Internet Browser to this system will experience screen layout problems when using these filing and payment systems.  For example, the save button and the submit button may be overlaid.  The problem may be alleviated in Internet Explorer 8.0 by clicking on Tools, Compatibility View Settings, and at the bottom activating the “Display All Website Compatibility”.  Please be aware of this problem before proceeding to file and pay your return using these updated browsers.

To electronically submit W-2 files:

Electronic submission of Wage and Tax Statements W-2s:  https://revweb.ky.gov/w2ftp/wfLogon.aspx

Paper W-2 submissions should be mailed to
     Kentucky Department of Revenue
     PO Box 856950
     Louisville, KY 40285-6950

Overnight address
     Kentucky Department of Revenue
     6716 Grade Lane Suite 910
     Louisville, KY 40213-3439

CD W-2 and/or 1099 submissions should be mailed to:
     Attn: CD Processing Station 57
     Kentucky Department of Revenue
     501 High Street
     Frankfort, KY 40601

To file a return and pay:

Withholding Return And Payment System (WRAPS)

Tax Payment Solution (TPS): Register for EFT payments and pay EFT Debits online

Mail a return with check or money order made payable to "Kentucky State Treasurer":
     Kentucky Department of Revenue
     Frankfort, KY 40620-0004

To pay a bill:

E-Payments - Credit Cards and ACH Debits

Mail a check or money order made payable to "Kentucky State Treasurer" to the address on the bill.

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.