Kentucky Taxes

Kentucky Tax Guide

Given here is a summary of the different categories of tax levied on the residents the state of Kentucky.

Kentucky Income Tax

  • Income tax is collected under six tax brackets in Kentucky.
  • The tax collected is based on a percentage of annual income earned by an individual within a particular slab. For example, 2% is taxed on the first income in the range of $3,001 to 4,001 and so on.
  • Income Tax returns in Kentucky are due on the 15th of April each year or the Monday after a weekend.
  • The maximum exempt pension income is fixed at $41,110. There are further subsidies for US railroad employees.
  • In the year 2005, Kentucky’s “low-income tax credit” was replaced by “family size tax credit”. Under this category, the minimum taxable incomes are fixed according to the number of members in a family.

Kentucky Sales Tax

  • The sales tax in the state of Kentucky is fixed at a flat rate of 6%.
  • A further tax known as “use tax” is payable, also at 6% in the case of any purchases from outside the state for the purpose of storage or any other use in Kentucky.

Kentucky Property Tax

  • This tax is levied on what is known as the “fair cash value” of a person’s property except in the case of specific exemptions as per the Kentucky Constitution.
  • All information pertaining to property tax can be had from the 2007 Property Tax Rates or a later publication if available.
  • Information can also be obtained from the official website of the Department of Revenue, Kentucky.
  • Kentucky taxpayers can also avail of a special tax exemption known as the “homestead exemption” which is valid for homeowners aged 65 and above or who come under the category of totally disabled. To avail this exemption, Form 62A350 needs to be submitted.

Kentucky Estate and Inheritance Taxes

  • Under this category, only inheritance tax is collected directly by the state.
  • Estate tax, although collected indirectly by the state, it is collected on a federal level after the phasing out of state tax credit.

Kentucky Other Tax Information

  • There is a motor vehicle usage tax which is collected at a rate of 6% for motor vehicles used in the state.
  • Fiduciaries are liable for a 2% income tax against income from an estate.
  • Any members of the National Guard or the US military are exempt from Kentucky state tax.

Prior Year 740 Kentucky Individual Income Tax Forms

2006 2007 2008 2009 2010

Where to Mail FEDERAL IRS Tax Torms Within Kentucky:

IRS Form If you ARE NOT Enclosing a Payment, Use This Address: If you ARE Enclosing Payment, Use This Address:
1040: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
1040A: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
1040EZ: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011

Kentucky Tax Help

502-564-4581

Where's My Refund?
(502) 564-1600

Hearing Impaired:
TTY: (502) 564-3058