BASIC INFORMATION
WHO (must file):
Residents:
Single: Must file if your gross income is
greater than $5,000.
Married Filing Separate: Must file if
your gross income is greater than $5,000.
Married Filing Jointly: Must file if your
gross income is greater than $5,000.
Any person with gross receipts of $5,000
or more from self-employment must file a
Form 740
regardless of the amount of adjusted gross
income or the number of tax credits
claimed.
Nonresidents:
If you had any income from Kentucky
sources and a combined gross income of
$5,000 or more;
Or have Kentucky gross receipts from
self-employment of $5,000 or more.
WHAT
(forms do you file)
Residents:
Form 740 Kentucky Individual Income Tax
Return
Nonresidents:
Form 740-NP Kentucky Individual Income Tax
Return
WHEN (are the tax returns due)
Original due date: April 15th
WHERE
(do you mail the tax returns)
If you are expecting a refund, send to:
Kentucky Revenue Cabinet
Frankfort, KY 40618-0006
If you are making a payment, send to:
Kentucky Revenue Cabinet
Frankfort, KY 40619-0008
