E-file and Payment Options

Thank you for your interest in making a payment. Your tax dollars support services and programs that benefit everyone in the Commonwealth.

All e-file and payment information may be found below under their tax type.

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Helpful Links

Alcohol Tax

All Alcohol Taxes can now be paid online.

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

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

Building and Loan Association Tax

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Centrally Assessed Branch

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices, but not local tax bills.

Collections

The Department of Revenue will no longer be collecting for the following universities:

Eastern Kentucky University
Kentucky Community & Technical College System
Kentucky State University
Murray State University
Northern Kentucky University
University of Kentucky
Western Kentucky University

If you would like to pay your business collections balance, please visit MyTaxes.ky.gov

If you would like to pay your individual collections balance, please visit epayment.ky.gov

If you would like to set a recurring electronic payment plan, please call the Division of Collections at 502-564-4921 and select option 1.

Pay Severance Tax

Commercial Mobile Radio Service (CMRS) Prepaid Service Charge

Electronic Filing and Payment

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

Consumer Use Tax

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

Corporation Income Tax

To pay a bill, an estimated payment, an extension payment, or a payment for paper filed or electronically filed Corporation Income Tax and/or Limited Liability Entity Tax (LLET) return:

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

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
Frankfort, KY 40620-0021

If filing a paper return showing no tax due or a refund, please mail to
Kentucky Department of Revenue
Frankfort, KY 40618-0010

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 40620-0021

Distilled Spirits Ad Valorem

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

General Property Intangible

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

General Property Tangible

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Income Tax

To File a Return

Electronic Filing

Pay a 740 or 740-NP
Kentucky Department of Revenue
Frankfort, KY 40619-0008

Refund or No Payment 740 or 740-NP
Kentucky Department of Revenue
Frankfort, KY 40618-0006

740-NPR
Kentucky Department of Revenue
Frankfort, KY 40620-0012

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

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

Inheritance and Estate Tax

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

Insurance Premiums Tax / Surcharge

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
PO Box 1303
Frankfort, KY 40602-1303

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

Limited Liability Entity Tax (LLET)

To pay a bill, an estimated payment, an extension payment, or a payment for paper filed or electronically filed Corporation Income Tax and/or Limited Liability Entity Tax (LLET) return:

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

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
Frankfort, KY 40620-0021

If filing a paper return showing no tax due or a refund, please mail to
Kentucky Department of Revenue
Frankfort, KY 40618-0010

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 40620-0021

Motor Fuels Tax

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

Motor Vehicle Tire Fee

Electronic Filing and Payment

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 40620

Motor Vehicle Usage Tax

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

Nonresident Watercraft

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Nonresident Withholding (NRWH) Tax

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/individual, mail a check or money order made payable to "Kentucky State Treasurer" to

Kentucky Department of Revenue
Frankfort, Kentucky 40619-0006

To pay an extension, mail a check or money order made payable to "Kentucky State Treasurer" to

Kentucky Department of Revenue
Frankfort, Kentucky 40620-0021

Omitted Tangible Property Tax

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Pari-mutuel Tax

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

Submit a copy of the report to the Kentucky Horse Racing Commission at KHRC.Reports@ky.gov.

Pass Through Entity Tax (PTET)

To pay a bill, make an estimated payment, an extension payment, or a payment for a paper or electronically filed Pass Through Entity Tax (PTET) return:

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

Public Service Company

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices, but not local tax bills.

Railroad Carline Company

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Sales and Use Tax

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

Sales and Use Tax Electronic Filing

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

Frankfort, KY 40619

Solid Waste Landfill

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Telecomm Property Tax

To Pay a Bill Using the Department of Revenue Notice Number*

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

*Online payments are available for Department of Revenue issued notices and not local tax bills.

Telecommunications Tax

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

Telecommunications Tax Electronic 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.

Tobacco and Vapor Products Taxes

Electronic Filing and Payment

Transient Room Tax

Electronic Filing and Payment

Utility Gross Receipts License Tax

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

Withholding Tax: Employer Payroll

To electronically submit W-2 files:

Electronic Submission of Wage and Tax Statements W-2s

Form K-5 Instructions

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:

MyTaxes.ky.gov

Return Bulk Filing - Manual Upload

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