How to File an Amended Kentucky Tax Return


amend Kentucky taxes
Kentucky
"The Bluegrass State""

If you need to change or amend an accepted Kentucky State Income Tax Return for the current or previous Tax Year, you need to complete Form 740 (residents) or 740-NP (nonresidents and part-year residents) and check the box indicating it's an amended return (Tax Years 2017 and later) OR Form 740-X (Tax Years 2016 and earlier).  Forms 740/740-NP and 740-X are Forms used for the Tax Amendment. You can prepare a 2018 Kentucky Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment). 

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Kentucky Tax Agency, thus you should file a Kentucky Amendment within one year.

Function
Description
Prepare only a KY State Return
with a State Only Code: FreeFed19
File a 2018 Kentucky Tax Amendment
You cannot eFile a KY Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print the KY Form 740 (residents) or 740-NP (nonresidents or part-year residents) under My Account. Mark the "Amended" check box, sign the form, and mail it to one of the addresses listed below. Attach Federal Form 1040X to your state amended return if applicable. 
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign KY Form 740 or Form 740-NP - Print, Mail the Form to KY Tax Department to:
Refund Amendment Return:
Kentucky Department of Revenue
PO Box 856970
Louisville, KY 40285-6970
Tax Due Amendment Return:
Kentucky Department of Revenue
PO Box 856980
Louisville, KY 40285-6980
KY Tax Amendment Form 740 or 740-NP
This Form can be used to file a: Tax Return, Tax Amendment, Change of Address.
Step 1: Download, Complete Form 740 (residents) or 740-NP (nonresidents and part-year residents) for the appropriate Tax Year below.
Step 2: Sign, Mail Form 740 or 740-NP to one of the addresses listed above
Tax Year 2018 only: Prepare online on eFile.com until Oct. 15, 2019. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2018 - Form 740 or Form 740-NP
How to correct a rejected Tax Return
If your KY Tax Return was rejected by the KY Tax Agency - not eFile.com - instructions on how to correct a rejected Kentucky Tax Return.
For all Tax Years prior to 2018 Prepare, Print, Sign and Mail-In - see addresses above - your Tax Amendment as soon as possible. Select the appropriate form (Form 740 or 740-NP) for the Tax Year you are amending. For Tax Years 2016 and Earlier, complete and mail Form 740-X for the appropriate Tax Year. You will also file an IRS Tax Amendment Form 1040X.
Check Your KY Tax Amendment Status
1. Call the KY Department of Revenue at (502) 564-4581.
2. Contact the KY Department of Revenue
Kentucky Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Kentucky tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Kentucky return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Kentucky Tax Income Taxes Deadlines
Kentucky Income Tax Penalties
Find out how Kentucky Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.