42A740(I) (10-10) 2010 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 • approved is posted on the Internet at file as single. to: Taxpayer Assistance Section, • www.revenue.ky.gov, the Department do not claim additional credits for Kentucky Department of Revenue, • of Revenue’s Web site. being age 65 or over, blind, or a P.O. Box 181, Station 56, Frankfort, member of the Kentucky National KY 40602-0181. Please include your Guard at the end of 2010. name(s) as it appeared on your return, • had only wages, salaries, tips, Where to Get Forms Social Security number(s), and your unemployment compensation, taxable complete mailing address. To ensure confidentiality, all requests must include scholarship or fellowship grants, and Forms and instructions are available 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. Address Change 1099 or other receipts) until the statute • claim Kentucky estimated tax of limitations runs out for that return. payments. If you move after you file your tax return, Usually, this is four years • have pension income. please notify the Kentucky Department of 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, whichever is later. You should • had income from Kentucky sources. to: Taxpayer Assistance Section, Kentucky Department of Revenue, P.O. Box 181, keep some records longer. or are a part-year Kentucky resident and: 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 The Automated Refund and Tax Infor- Computer-Generated mation System (ARTIS) is a touch-tone Spouse on Your Returns and 2-D Bar telephone system designed to provide Federal Form 1040? information about your individual Code income tax return. Information about Kentucky does not recognize the federal electronically filed returns and returns injured spouse form. Income tax refunds Most software packages produce a 2-D using the preprinted bar-coded labels may be withheld by the department if you bar code. The Department of Revenue should be available within 72 hours of re- owe money to the Kentucky Department scans the bar code that contains all of ceipt. Information about refund request of Revenue, another state agency or the the information needed to process your returns filed without the preprinted bar- Internal Revenue Service. return. The bar code is printed in the coded labels 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 6 on each spouse’s income. The indebted If a combined return was filed, the may be required to make estimated tax spouse’s refund will then be paid to the exclusion would apply to the income payments on Form 740-ES. However, if appropriate agency. reported in Column A or Column B of the amount of estimated tax is $500 or the Kentucky return attributable to the less, no estimated payments are required. military member. If a joint return was Persons who do not prepay at least 70 Death of a Taxpayer filed, the income must be separated percent of the tax liability may be subject accordingly. Refunds will be issued to a 10 percent penalty for underpayment of estimated tax. If you are required to If a taxpayer died before filing a return in the names on the original return. make estimated tax payments you may for 2010, the taxpayer’s spouse or Beneficiaries or estates that received also be subject to interest if the payments personal representative may have to death benefits that were included in a are not made timely. Prepayments for file and sign a return for that taxpayer. Kentucky return may file an amended 2011 may be made through withholding, A personal representative can be an return to request a refund of taxes paid a credit forward of a 2010 overpayment executor, administrator or anyone who on the benefit. or estimated tax installment payments. is in charge of the deceased taxpayer’s The instructions for Form 740-ES include property. If the deceased taxpayer The Department of Revenue will use the a worksheet for calculating the amount did not have to file a return but had Veterans Administration definition for of estimated tax due and for making tax withheld, a return must be filed to “in the line of duty,” which states that installment payments. These forms get a refund. The person who files the a soldier is in the line of duty when he may be obtained from the Kentucky return should write “DECEASED,” the is in active military service, whether on Department of Revenue, Frankfort, KY deceased taxpayer’s name and the date active duty or authorized leave; unless 40620, or any Kentucky Taxpayer Service of death across the top of the return. the death was the result of the person’s Center. You may also download Form own willful misconduct. If your spouse died in 2010 and you did 740-ES and instructions at www.revenue. not remarry in 2010, you can file jointly ky.gov, the Department of Revenue’s or separately on a combined return. The Web site. return should show your spouse’s 2010 income before death and your income Income Tax Withholding for all of 2010. You can also file jointly for 2011 or separately on a combined return if Return Adjustments your spouse died in 2011 before filing If the amount you owe or the amount a 2010 return. Write “Filing as surviving you overpaid is large, you may want If the Department of Revenue spouse” in the area where you sign the to change the amount of income tax adjusts your return and you do not return. If someone else is the personal withheld from your 2011 pay. To do so understand the adjustment, you may representative, he or she must also you must file a new Form K-4 with your write to Taxpayer Assistance, Kentucky sign. employer. Department of Revenue, P.O. Box 181, Station 56, Frankfort, KY 40602-0181 or For tax years beginning on or after call (502) 564-4581. If you disagree with January 1, 2005, the low income credit an adjustment made to your return, Death of Military has been replaced with a family size you may appeal that adjustment by tax credit. The Family Size Tax Credit is submitting a written protest within 45 Personnel Killed based on modified gross income and days of notification. in Line of Duty the size of the family. See instructions for Lines 20 and 21 for further explanation KRS 141.010(10)(t) exempts all income of these limitations. Changes have earned by soldiers killed in the line of been made to the Special Withholding Amended Returns duty from Kentucky tax for the years Exemption Certificate (Form K-4E) to during which the death occurred and the reflect the Family Size Tax Credit. If you If you discover that you omitted year prior to the year during which the do not expect to have any tax liability deductions or otherwise improperly death occurred.