• Abstract and Figures
• Public Full-text

42A740(I) (10-11) 2011 Kentucky Individual Income Tax Instructions for Forms 740 and 740-EZ General Information data entry errors for the department and Need a Copy of Which form should I file? results in a faster refund for you. File Form 740-EZ if you are a Kentucky Check to be sure your software gen- Your Tax Return? resident for the entire year and: erates an acceptable form. A list of If you need a copy of your tax return, vendors whose software has been are filing federal Form 1040EZ. you must send your request in writing to: • approved is posted on the Internet at file as single. Taxpayer Assistance Section, Kentucky • www.revenue.ky.gov, the Department do not claim additional credits for Department of Revenue, P.O. Box • of Revenue’s Web site. being age 65 or over, blind, or a 181, Station 56, Frankfort, KY 40602- member of the Kentucky National 0181. Please include your name(s) Guard at the end of 2011. as it appeared on your return, Social • had only wages, salaries, tips, Where to Get Forms Security number(s), your complete unemployment compensation, taxable mailing address, and a photo ID. To ensure confidentiality, all requests must scholarship or fellowship grants, and Forms and instructions are available include your signature. taxable interest was $1,500 or less. online from the Department of Revenue’s Web site at www.revenue.ky.gov and at File Form 740 if you are a full-year all Kentucky Taxpayer Service Centers. Kentucky resident and: They may also be obtained by writing • have farm, business, rental and/or FORMS, Kentucky Department of How Long Should capital gain income or losses. Revenue, Frankfort, KY 40620, or by Records be Kept? • itemize deductions. calling (502) 564-3658. • have additions to or subtractions from Keep a copy of your tax return, federal adjusted gross income (see worksheets and records of all items instructions). Schedule M required. appearing on it (such as Forms W-2 and • report on an accrual basis. 1099 or other receipts) until the statute • claim Kentucky estimated tax Address Change of limitations runs out for that return. payments. Usually, this is four years • have pension income. If you move after you file your tax return, from the date the return was please notify the Kentucky Department of due or filed (with extensions), File Form 740-NP if you are a nonresident Revenue of your new address. This can or the date the tax was paid, and: be done by sending a change of address whichever is later. You should • had income from Kentucky sources. card (available at your local post office) keep some records longer. to: Taxpayer Assistance Section, Kentucky For example, keep property or are a part-year Kentucky resident and: Department of Revenue, P.O. Box 181, records (including those on your home) • moved into or out of Kentucky during Station 56, Frankfort, KY 40602-0181. as long as they are needed to figure the taxable year. Notification can also be made to any the basis of the original or replacement • had income while a Kentucky resident. Kentucky Taxpayer Service Center. A list property. • had income from Kentucky sources of locations is included in your packet. while a nonresident. Filing as an Injured Computer-Generated Refund Inquiries Spouse on Your Returns and 2-D Bar The Automated Refund and Tax Infor- Federal Form 1040? mation System (ARTIS) is a touch-tone Code telephone system designed to provide Kentucky does not recognize the federal information about your individual injured spouse form. Income tax refunds Most software packages produce a 2-D income tax return. Information about may be withheld by the department if you bar code. The Department of Revenue electronically filed returns should be owe money to the Kentucky Department scans the bar code that contains all of available within 72 hours of receipt. of Revenue, another state agency or the the information needed to process your Information about other refund request Internal Revenue Service. return. The bar code is printed in the filed on paper will be available after the upper right-hand corner of the return return has completed initial processing Kentucky law requires the offset of when you prepare your return using (approximately 12 weeks). the entire refund if a joint return is an approved software package. Last filed. If spouses want to keep their tax minute changes should be entered into The ARTIS number is (502) 564-1600. It is liabilities and/or refunds separate, each the program and the entire return printed available 24 hours a day, 7 days a week. must file a separate tax form. If you again so that the bar code also contains If during the call you do not receive a choose to file separately on a combined the correct information. This bar code refund mailing date, please allow seven return, for agencies other than the should not be covered up or marked days before calling again. Department of Revenue, the refund will through. Using the bar code reduces be apportioned between spouses, based 3 on each spouse’s income. The indebted If a combined return was filed, the Persons who do not prepay at least 70 spouse’s refund will then be paid to the exclusion would apply to the income percent of the tax liability may be subject appropriate agency. reported in Column A or Column B of to a 10 percent penalty for underpayment the Kentucky return attributable to the of estimated tax. If you are required to military member. If a joint return was make estimated tax payments you may Death of a Taxpayer filed, the income must be separated also be subject to interest if the payments accordingly. Refunds will be issued are not made timely. Prepayments for If a taxpayer died before filing a return in the names on the original return. 2012 may be made through withholding, for 2011, the taxpayer’s spouse or Beneficiaries or estates that received a credit forward of a 2011 overpayment personal representative may have to death benefits that were included in a or estimated tax installment payments. The instructions for Form 740-ES include file and sign a return for that taxpayer. Kentucky return may file an amended a worksheet for calculating the amount A personal representative can be an return to request a refund of taxes paid of estimated tax due and for making executor, administrator or anyone who on the benefit. is in charge of the deceased taxpayer’s installment payments. These forms property. If the deceased taxpayer The Department of Revenue will use the may be obtained from the Kentucky did not have to file a return but had Veterans Administration definition for Department of Revenue, Frankfort, KY 40620, or any Kentucky Taxpayer Service tax withheld, a return must be filed to “in the line of duty,” which states that Center. You may also download Form get a refund. The person who files the a soldier is in the line of duty when he 740-ES and instructions at www.revenue. return should enter “DECD” after the is in active military service, whether on ky.gov, the Department of Revenue’s deceased taxpayer’s name and write active duty or authorized leave; unless “DECEASED” and the date of death Web site. the death was the result of the person’s across the top of the return. own willful misconduct. If your spouse died in 2011 and you did not remarry in 2011, you can file jointly or separately on a combined return. The return should show your spouse’s 2011 Income Tax Withholding income before death and your income for all of 2011. You can also file jointly for 2012 Return Adjustments or separately on a combined return if your spouse died in 2012 before filing If the amount you owe or the amount If the Department of Revenue adjusts your a 2011 return. Write “Filing as surviving you overpaid is large, you may want return and you do not understand the spouse” in the area where you sign the to change the amount of income tax adjustment, you may write to Taxpayer withheld from your 2012 pay. To do so return. If someone else is the personal Assistance, Kentucky Department of you must file a new Form K-4 with your representative, he or she must also Revenue, P.O. Box 181, Station 56, employer. sign. Frankfort, KY 40602-0181 or call (502) 564- 4581. If you disagree with an adjustment The Family Size Tax Credit is based on made to your return, you may appeal modified gross income and the size of that adjustment by submitting a written the family. See instructions for Lines 20 protest within 45 days of notification. Death of Military and 21 for further explanation of these Personnel Killed limitations. Changes have been made to the Special Withholding Exemption in Line of Duty Certificate (Form K-4E) to reflect the Family Size Tax Credit. If you do not KRS 141.010(10)(t) exempts all income expect to have any tax liability for the earned by soldiers killed in the line of current year and you meet the modified duty from Kentucky tax for the years gross income requirements, you may during which the death occurred and the be entitled to claim exemption from Amended Returns year prior to the year during which the withholding of Kentucky income tax. death occurred. The Special Withholding Exemption If you discover that you omitted Certificate (Form K-4E) can be deductions or otherwise improperly The exemption applies to tax years downloaded at http://revenue.ky.gov/ prepared your return, you may obtain beginning after December 31, 2001.

Load more

  30

Copy Link