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E-file and Payment Options

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Thank you for your interest in making a payment. Your tax dollars support services and programs that benefit everyone in the Commonwealth.
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All e-file and payment information may be found below under their tax type.​
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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

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.

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.

​If you have a bill that is being handled by the Division of Collections and you would like to pay in full or set up a payment agreement, please click here.

Pay With a Bank Draft or Credit Card 

Pay Severance Tax​

Electronic Filing and Payment

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


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 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.

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
     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​

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.

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.

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.

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
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
​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

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.

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 
     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

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

Electronic Filing and Payment

eFile Quick Start User Guide

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


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 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.

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.

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

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.

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.

​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.​


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.​

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.

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

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

     Frankfort, KY 40619

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.

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.

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

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.

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.

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

   Form K-5 Filing Log In

   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

   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

To pay a bill:

   Electronic payment:  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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under the authority of the Finance and Administration Cabinet.

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