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Kentucky Income Taxes and KY State Tax Forms


Start Federal and Kentucky State Tax Returns

efile Kentucky tax return
"The Bluegrass State"

Prepare and efile Your Kentucky Tax Return

The tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Kentucky state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at View the federal tax return filing requirements.

Kentucky Income Tax Filing Deadline

The regular deadline to file a Kentucky state income tax return is April 15.

Tax Deadline Date Type of Income Tax Return Filing Deadline / Due Date Description
April 18, 2018 2017 Kentucky State Tax Return Due date for Kentucky State Income Tax Returns - income tax filing deadline
April 18, 2018 2017 Kentucky State Tax Extension Due date for Kentucky extensions
October 15, 2018 2017 Kentucky State Tax Return Last day to efile a 2017 Kentucky State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Tax Year 2017 Kentucky State Tax Forms

All of the following Kentucky state tax forms are supported by the software:

Form/Schedule Description Can I efile this form?
Form 740 Individual Income Tax Return


Form 740-EZ Individual Income Tax Return Single Persons With No Dependents
Form 740-NP Individual Income Tax Return for Nonresident or Part-Year Resident
Form 740-X Amended Kentucky Individual Income Tax Return

Kentucky State Tax Forms that Cannot Be efiled

Kentucky State Tax Withholding Form


Form Description
Form K-4 Employee's Withholding Exemption Certificate

KY Tax Extension

Extension Form Kentucky Extension Instructions How to File

Form 740EXT

Taxpayers who are unable to file a return by April 18, 2018 may request an extension. This is not an extension to pay taxes owed. The extension request must be submitted in writing to the Kentucky Department of Revenue on or before April 18, 2018. The request must state a reasonable cause for the inability to file. Extensions are limited to six months.

Individuals who receive a federal extension are not required to request a separate Kentucky extension. They can meet the requirements by attaching a copy of the application for automatic federal extension or the approved federal extension (Form 4868) to the Kentucky return. If KY taxpayers do not file a federal extension form, they must file Form 740EXT A copy of the Kentucky extension request must be attached to the KY return.

Interest and late payment penalty charges can be avoided by remitting payment with the Extension Payment Voucher below the KY extension form by October 15, 2018. You must pay at least 75% of your tax payments owed by April 18, 2018. If the amount paid is less than 75%, you may be charged a late payment penalty of at least $10. An annual 6% interest rate applies to any taxes paid after April 18, 2018.

Complete and submit Form 740EXT (if federal extension not submitted)

Important Reminder! If you are efiling a Kentucky tax extension, you may need to efile a federal tax extension as well.

KY Tax Amendment

Kentucky state tax amendments cannot be efiled; they must be filed by mail. Learn how to amend a Kentucky state tax return.

Important Reminder! If you are filing a Kentucky tax amendment, you may need to file a federal tax amendment as well.

2016 Past Year Kentucky Tax Forms

Kentucky tax returns for 2016 cannot be efiled. Download the 2016 tax forms, complete them, and mail them to the Kentucky Department of Revenue.

Form/Schedule Description How to File
Form 740 Individual Income Tax Return

Download, fill out, print out, sign, and mail

Form 740-EZ

Individual Income Tax Return Single Persons With No Dependents

Form 740-NP Individual Income Tax Return for Nonresident or Part-Year Resident
Form 740-X Amended Kentucky Individual Income Tax Return

Where's My Refund? - Check Your Kentucky State Tax Refund Status

If you efiled your KY state tax return, wait at least 7-14 days for your return to be processed before checking the status of your refund. If you filed your return on paper, wait at least 8 to 12 weeks for your return to be processed before checking your status.

Check your Kentucky tax refund status online.

KY efile Error Codes

If your Kentucky state return was rejected, you will receive an error reject code. If you prepared and efiled your return on, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Kentucky State efile Income Tax Return Error Reject Codes.

Kentucky Tax Facts

KY Income Tax:

Individual income is taxed across six tax brackets at six graduated tax rates.

  • 2% for the first $3,000 of taxable income
  • 3% for taxable incomes between $3,001 and $4,000
  • 4% for taxable incomes between $4,001 and $5,000
  • 5% for taxable incomes between $5,001 and $8,000
  • 5.8% for taxable incomes between $8,001 and $75,000
  • 6% for taxable incomes $75,001 and above

KY Sales Tax:

Kentucky has a sales tax rate of 6%. There is also a 6% use tax rate for those who make out-of-state purchases for consumption, storage, or use in the state.

More information on Kentucky Sales Tax

KY Personal Property Tax:

Personal property tax rates vary based on county. It is levied on the fair cash value of all personal property unless a specific exemption exists in the state Constitution or the KY General Assembly has granted it.

For homeowners who are either 65 years of age or older or deemed completely disabled, there is a Kentucky homestead exemption available.

Odd Tax Facts:

  1. At $3.30 per gallon, Kentucky has the highest wine tax.
  2. A 6% motor vehicle usage tax is collected on every motor vehicle used in the state. A county clerk or officer collects the tax when
  • The vehicle is required to be registered at the time of ownership transfer OR
  • A vehicle is offered for 1st time registration in Kentucky.

Motor vehicle owners will receive license tags once they pay the usage tax.

KY State Tax Agency:

For more information, you can visit the website of The Kentucky Department of Revenue.

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