Form 740-NP: 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 or who earned income in Kentucky while being a resident of another state.

Who Should File Form 740-NP?

A. Nonresidents: If you earned income in Kentucky but weren't a resident the entire year, you likely need to file Form 740-NP. This includes income from wages, interest, dividends, or rental property located in Kentucky.

B. Part-Year Residents: If you moved to or from Kentucky during 2023, you're considered a part-year resident and should use Form 740-NP to report your income earned in Kentucky during that time.

What Information is Needed to File Form 740-NP?

  • Personal Information: Name, Social Security number, mailing address
  • Residency Information: Dates of residency in Kentucky and other states
  • Income Information: Details of all Kentucky-sourced income (wages, interest, dividends, etc.)
  • Withholding Information: Amount of Kentucky income tax withheld from your income
  • Filing Status: Single, married filing jointly, etc.
  • Dependents: Information about any dependents you claim

How to File Form 740-NP?

A. Electronically: Kentucky allows e-filing for Form 740-NP, but it must be done in conjunction with your federal tax return.

B. Paper Form: Download the form from the Kentucky Department of Revenue website and mail it to the designated address.

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