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How to File an Amended Kentucky Tax Return

Kentucky State Taxes
amend Kentucky taxes
Kentucky
"The Bluegrass State"

When Do I Have to File a Kentucky Amended Tax Return?

Your Kentucky state tax amendment should be filed within 3 years of the filing deadline for the original tax return, or 2 years from the time when tax was paid (whichever is later).

How Do I Fix My Accepted Kentucky Tax Return or File an Amendment in Kentucky?

If you want to make changes to a Kentucky tax return that you already filed, then you should file a tax amendment form. Here's how: 

  1. Download and fill out Form 740-X.
  2. Print out your amended return and mail it to one of these addresses: Kentucky Department of Revenue, Frankfort, KY 40618-0006 (if you're expecting a refund) or Kentucky Department of Revenue, Frankfort, KY 40619-0008 (if you're including a tax payment).

Kentucky State Tax Amendment Forms (Download, Complete, Print Out, and Mail)

Download, complete, print out, and mail Form 740-X for the appropriate Tax Year.

Form (Tax Year) Description
Form 740-X (2016) Amended Kentucky Individual Income Tax Return
Form 740-X (2015) Amended Kentucky Individual Income Tax Return
Form 740-X (2014) Amended Kentucky Individual Income Tax Return
Form 740-X (2013) Amended Kentucky Individual Income Tax Return
Form 740-X (2012) Amended Kentucky Individual Income Tax Return
Form 740-X (2011) Amended Kentucky Individual Income Tax Return

How Do I Check the Status of My Kentucky State Tax Amendment?

You can call the Kentucky Department of Revenue at (502) 564-4581.

What Are the Penalties, Interest, and Fees Associated With Amended Kentucky Tax Returns?

  • A late filing penalty amounts to 2% of the tax that's due for each period of 30 days, and can't exceed 20% in total, but must be at least $10. If less than a full month has passed, then the interest will be calculated for the portion of that month. If a jeopardy assessment has been given, then the minimum penalty is $100.
  • A late payment penalty amounts to 2% of the tax that's due and accrued every 30 days. It can't exceed 20% of the total tax due but has to be at least $10. If less than a full month has passed, then the interest will be calculated for the portion of that month.
  • An underpayment or late payment of estimated income tax penalty amounts to 10% of the tax due, but has to be at least $25.
  • A failure to file or failure to furnish information penalty amounts to 5% of the tax that's due for each period of 30 days, and can't exceed 50% in total, but must be at least $100. If less than a full month has passed, then the interest will be calculated for the portion of that month.
  • A failure to timely pay or protest tax penalty is imposed when the taxpayer fails or refuses to pay the tax due within 45 days of the due date and doesn't file an appeal. It amounts to 2% of the tax due for each period of 30 days. If less than a full month has passed, then the interest will be calculated for the portion of that month.
  • A penalty for failing to timely obtain a required tax ID number, license, permit or another document authority amounts to 10% of the cost required to obtain an identification number, but has to be at least $50.
  • A negligence penalty amounts to 10% of the tax due.
  • A fraud penalty amounts to 50% of the tax due.
  • An unhonored check penalty amounts to 10% of the amount on the check. The minimum penalty is $10 and the maximum is $100.

Kentucky also charges interest on unpaid taxes.

Kentucky Income Tax Interest Rates

Year Interest Rate
2016 6%
2015 6%
2014 6%
2013 6%
2012 6%
2011 5%

Where Do I Mail My Amended Kentucky Tax Return? - Kentucky Mailing Address:

If you are expecting a refund:

Kentucky Department of Revenue
Frankfort, KY 40618-0006.

If you are attaching a payment:

Kentucky Department of Revenue
Frankfort, KY 40619-0008.

Kentucky Department of Revenue Phone Number: (502) 564-4581

Kentucky Department of Revenue

Where Do I Find More Kentucky State Tax Information?

How Do I File Only My Kentucky Tax Return?

Where is my Kentucky State Tax Refund?

Kentucky Income Tax Extension

Kentucky Taxes

What If I Need to Prepare and File My Federal Tax Amendment?

Learn how to amend a federal income tax return.