Form 740-NP (2023): Kentucky Individual Income Tax Return Nonresident
Form 740-NP is a tax return used by individuals who were not residents of Kentucky for the entire 2023 tax year. This includes those who:
- Lived in Kentucky for less than 183 days (nonresidents)
- Moved in or out of Kentucky during the year (part-year residents)
Who Should File Form 740-NP?
You must file Form 740-NP if you earned any of the following Kentucky income in 2023:
- Wages, salaries, tips, and commissions from Kentucky employers.
- Income from rents or royalties from Kentucky property.
- Kentucky interest income.
- Income from a Kentucky business, partnership, or S corporation.
You may also want to file Form 740-NP to claim a credit for taxes paid to another state.
What You'll Need to File Form 740 NP?
Federal Tax Return: Kentucky requires your federal adjusted gross income (AGI) from your federal tax return.
Income Documentation: W-2s, 1099s, and other documents showing your Kentucky income.
Proof of Non-Residency: Documentation showing you weren't a resident of Kentucky for the entire year (e.g., voter registration in another state).
How to File Form 740 NP?
- Kentucky offers electronic filing (https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx), but it must be done in conjunction with your federal return.
- Paper filings are also accepted and should be mailed to the Kentucky Department of Revenue.
- The deadline to file your Kentucky return is the same as your federal filing deadline (typically April 15th, with extensions available).
To access the current year's Form 740 NP, click here.