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General Information 42A740(I) (10-14) 2014 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 vendors whose software has been If you need a copy of your tax return, are filing federal Form 1040EZ. • approved is posted on the Internet at you must send your request in writing to: file as single. • www.revenue.ky.gov, the Department Taxpayer Assistance Section, Kentucky do not claim additional credits for • of Revenue’s Web site. Department of Revenue, P.O. Box 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 2014. 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 scholarship or fellowship grants, and Forms and instructions are available ensure confidentiality, all requests must taxable interest was $1,500 or less. online from the Department of Revenue’s include your signature. 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 capital gain income or losses. Revenue, Frankfort, KY 40620, or by How Long Should • itemize deductions. calling (502) 564-3658. Records be Kept? • have additions to or subtractions from federal adjusted gross income (see Keep a copy of your tax return, instructions). Schedule M required. worksheets and records of all items • report on an accrual basis. Address Change appearing on it (such as Forms W-2 and • claim Kentucky estimated tax 1099 or other receipts) until the statute payments. If you move after you file your tax return, of limitations runs out for that return. • have pension income. please notify the Kentucky Department of Usually, this is four years Revenue of your new address. This can from the date the return was File Form 740-NP if you are a nonresident be done by sending a change of address due or filed (with extensions), and: card (available at your local post office) or the date the tax was paid, • had income from Kentucky sources. to: Taxpayer Assistance Section, Kentucky whichever is later. You should Department of Revenue, P.O. Box 181, or are a part-year Kentucky resident and: keep some records longer. Station 56, Frankfort, KY 40602-0181. For example, keep property • moved into or out of Kentucky during Notification can also be made to any records (including those on your home) the taxable year. Kentucky Taxpayer Service Center. A list as long as they are needed to figure • had income while a Kentucky resident. of locations is included in your packet. the basis of the original or replacement • had income from Kentucky sources property. while a nonresident. Refund Inquiries Filing as an Injured You may check the status of your refund Computer-Generated at www.revenue.ky.gov or by calling our Spouse on Your Returns and 2-D Bar automated line at (502) 564-1600. These Federal Form 1040? systems are available 24 hours, 7 days Code a week, and are updated nightly. The Kentucky does not recognize the federal following information from your return injured spouse form. Income tax refunds Most software packages produce a 2-D will be required: may be withheld by the department if you bar code. The Department of Revenue • Your Social Security Number shown on owe money to the Kentucky Department scans the bar code that contains all of the return. of Revenue, another state agency or the the information needed to process your Internal Revenue Service. return. The bar code is printed in the • The exact whole-dollar amount to be upper right-hand corner of the return refunded to you. Kentucky law requires the offset of when you prepare your return using Information about electronically filed the entire refund if a joint return is an approved software package. Last returns should be available within 72 filed. If spouses want to keep their tax minute changes should be entered into hours of receipt. Information about liabilities and/or refunds separate, each the program and the entire return printed other refund request filed on paper will must file a separate tax form. If you again so that the bar code also contains be available after the return has com- choose to file separately on a combined the correct information. This bar code pleted initial processing (approximately return, for agencies other than the should not be covered up or marked 12 weeks). 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. 2015 may be made through withholding, for 2014, the taxpayer’s spouse or Beneficiaries or estates that received a credit forward of a 2014 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, or by calling (502) 564-3658. get a refund. The person who files the a soldier is in the line of duty when he return should enter “DECD” after the is in active military service, whether on deceased taxpayer’s name and write active duty or authorized leave; unless “DECEASED” and the date of death the death was the result of the person’s across the top of the return. own willful misconduct. If your spouse died in 2014 and you did not remarry in 2014, you can file jointly or separately on a combined return. The return should show your spouse’s 2014 Income Tax Withholding Return Adjustments income before death and your income for all of 2014. You can also file jointly for 2015 If the Department of Revenue adjusts your or separately on a combined return if return and you do not understand the your spouse died in 2015 before filing If the amount you owe or the amount you overpaid is large, you may want adjustment, you may write to Taxpayer a 2014 return. Write “Filing as surviving Assistance, Kentucky Department of spouse” in the area where you sign the to change the amount of income tax withheld from your 2015 pay. To do so Revenue, P.O. Box 181, Station 56, return. If someone else is the personal you must file a new Form K-4 with your Frankfort, KY 40602-0181 or call (502) 564- representative, he or she must also employer. 4581. If you disagree with an adjustment sign. made to your return, you may appeal The Family Size Tax Credit is based on that adjustment by submitting a written modified gross income and the size of protest within 45 days of notification. the family. See instructions for Lines 20 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 year 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. If you discover that you omitted death occurred. The Special Withholding Exemption deductions or otherwise improperly Certificate (Form K-4E) can be The exemption applies to tax years downloaded at http://revenue.ky.gov/ prepared your return, you may obtain beginning after December 31, 2001.
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