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Multistate Tax Commission

Notice

The Department of Revenue is currently receiving a high volume of phone calls at this time resulting in long wait times. We are working diligently to get every call answered in the order it was received. You may check the status of your refund or by calling our automated phone line 502-564-1600. Hours of operation are 8 am- 5:30 pm est.

Doing Business in Kentucky

For general information about starting or operating a business in the Commonwealth, visit the Kentucky One Stop Business Portal.

Kentucky One Stop Business Portal - logo

INDIVIDUAL INCOME TAX FILING: 

The Kentucky Department of Revenue will begin scheduling appointments January 20, 2015 to file individual income tax returns and filing assistance will begin February 10, 2015.  Use the tax links to the right to contact your nearest Taxpayer Service Center to schedule an appointment. Refer to “Free Taxpayer Assistance” for filing requirements.

Online Filing – Withholding Tax Returns

The Kentucky Department of Revenue now offers online filing of Withholding Tax returns. WRAPS, the Withholding Return and Payment System, provides the ability to file Withholding Tax K-1 and K-3 returns online.  Tax periods prior to registration will not be available in WRAPS.

Taxpayers may file returns, view and/or amend previously filed online returns, request refunds and credit forwards, as well as the ability to pay Withholding Tax using the Enterprise Electronic Payment System.

Online Withholding Tax Return 
and Payment System, WRAPS

WRAPS logo

WRAPS Public User Guide [PDF - 1825K]

WARNING . . . Please be aware of IRS Telephone Scam

http://www.irs.gov/uac/Newsroom/IRS-Warns-of-Pervasive-Telephone-Scam  External Link - You are now leaving the .gov domain             

 

http://money.cnn.com/2014/03/20/pf/taxes/irs-phone-scam/index.html?hpt=hp_t2  External Link - You are now leaving the .gov domain 

 

 

Alert: New Phishing Scam


The IRS has learned of a new phishing scam in which taxpayers receive e-mails purporting to be from the Taxpayer Advocate Service and bearing the IRS logo. The e-mail contains a bogus case number and says:  “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 


The email contains a link where the recipient can find contact information for the “advocate” assigned to their case; when the recipient clicks on the link, personal information, such as the recipient’s legal name and contact information, is solicited. There’s also a link to review “your reported income,” that again solicits this kind of personal information. 


If you get inquiries from constituents about these messages, please tell them NOT to click on the link and to forward the e-mail to the IRS’s designated address for suspicious/scam e-mails:
phishing@irs.gov.   

2014 Refund Status

Where's my refund?

Click here to check the status of your 2014 Individual Income Tax refund.

 

E-Payment Options

E-Tax - Electronic Filing and Payment OptionsE-File & E-Payment Options.

E-FILE: Your Best Option

Individual Income Tax:

The Kentucky Department of Revenue in conjunction with the Internal Revenue Service (IRS) accepts the Kentucky Individual Income Tax Return for Full-Year Residents (Form 740), Kentucky Individual Income Tax Return for Nonresidents and Part-Year Residents (Form 740-NP) and their supporting forms and schedules by method of the Modernized E-File system (MeF). 

January 20, 2015 through April 15, 2015, taxpayers may electronically file through MeF a Form 40A102 - Extension of Time to File Individual Income Tax Returns for Kentucky. 

The Department of Revenue strongly encourages Kentucky taxpayers to take advantage of the benefits of electronically filing their tax returns.  Last year, approximately 85 percent of Kentucky taxpayers opted for the safest, fastest and easiest way to submit their individual tax returns via electronic filing. Returns filed through MeF are typically received and acknowledged within a few hours from the time the taxpayer submits the return for filing. 

Kentucky typically processes refunds from returns filed via MeF in 7 to 10 working days.  By comparison, filing via a paper return results in an average of 8 to 10 weeks to process and issue refunds.

Filing the Form 740 electronically enables the taxpayer to have their refund deposited directly into their financial institution account. 

Electronic filing of the Form 740, Form 740-NP and Form 40A102 enables the taxpayer to take advantage of debiting the tax due amount from their financial institution.  Taxpayers may schedule a debit of estimate tax payments at the time of filing their Form 740 and Form 740-NP.

Your debit request will not be processed prior to the date specified when your return is filed. It could take up to 2 weeks after that date before your account is debited.  All debit payments are considered received on the date the debit was requested even though there is a delay when withdrawn from your bank account. 

If you select April 15th as your debit date, your payment will be treated as timely even though it is not withdrawn from your account on that day.

You may qualify to file your federal and state individual income tax returns for free.  See the Free Electronic Filing information found through the Free File Alliance link below.  Please review each offer carefully to see if you qualify. 

Business Income Tax:

The Kentucky Department of Revenue in conjunction with the Internal Revenue Service (IRS) accepts the Kentucky Corporation Income Tax and LLET Return (Form 720) and supporting forms and schedules by method of the Modernized E-File system (MeF). 

This year in addition to Form 720, the Kentucky S Corporation Income Tax and LLET Return (Form 720-S), Kentucky Partnerships Income and LLET Return (Form 765) and their corresponding forms and schedules may be filed electronically through MeF.     

Electronic filing of the Form 720, Form 720-S and Form 765 enables the taxpayer to take advantage of debiting the tax due amount from their financial institution.

The start date for electronic filing the Form 720 and 720-S is 01/26/2015.  The start date for electronic filing the Form 765 has not been determined. 

To determine what forms are supported by your software, please check with the company that develops your software.

2014 Tax Reform Proposal

Gov. Beshear's Tax Reform Commission

to view

Kentucky Competes
The Tax Reform Proposal by Gov. Steve Beshear
A Presentation to House Appropriations and Revenue
February 11, 2014
by Lt. Gov. Jerry Abramson

Free Electronic Filing

The Kentucky Department of Revenue has again partnered with the tax software community to provide free electronic filing of your 2014 Kentucky returns for qualified Kentucky taxpayers.  Each software company determines the criteria for their free file offer.  Click on the logo above or select Free File Offers from the menu on left-hand side of the page to see the offers available.

Disaster Assistance

Disaster Relief Sales and Use Tax Legislation

County Information

County Information links to an interactive map that directs you to each of Kentucky's 120 counties. Find address, phone, fax, email & Web site information on each county's PVA, Sheriff, Clerk, Attorney and Judge Executive.

image of map of kentucky with county lines drawn

 

 

 

Internal Revenue Service

Did you know?
If you are due a federal income tax refund, you only have three years to file and claim it. Please click the links below to find out more!

Publication 4742, “Let’s Talk – Haven’t Filed a Tax Return in a while?

Publication 4750, “Let’s Talk” Poster

YouTube video titled “Haven't Filed a Tax Return in Years?” available on the IRS video channel External Link - You are now leaving the .gov domain

Latest News from the IRS

IRS


Last Updated 4/10/2015
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