(March 6, 2019) The Kentucky Department of Revenue (DOR) has received numerous tax returns filed on forms for the incorrect tax year. DOR cannot accept these returns and is obligated to require the taxpayer to redo and resubmit their tax returns on forms for the correct tax year.
All income tax forms are reviewed each year and updated as needed to account for tax law changes. These updates often result in the renumbering of line items. During processing, every paper filed return must be manually keyed into an electronic database. Therefore, to ensure that the data populates on the correct line during processing, it is essential that the tax return is filed on the correct year's form. If it is not, the return will be flagged for a manual review, which will delay the processing of the return and any applicable refund. To avoid this delay, use the 2018 tax forms when filing returns for calendar year 2018 and fiscal years that begin in 2018. For a fiscal year return, also fill in the taxable period beginning and ending date at the top of the form.
The most efficient method for submitting a tax return is via electronic filing. It expedites processing and saves Kentucky substantial expense for each paper filed return that doesn't have to be manually processed.
Additional oversights that delay processing of returns:
- Missing or incorrect account numbers
- Submitting an incorrect form or schedule
- Incorrect tax exemption code
- Incomplete information
- Incorrect taxable year end
- Blank or incorrect Tax Payment Summary section of return
- Failure to include payment of tax due with return