2011 Kentucky Individual Income Tax
42A740(I) (10-11)
Instructions for Forms 740 and 740-EZ
General Information
Need a Copy of
Which form should I file?
data entry errors for the department and
results in a faster refund for you.
Your Tax Return?
Check to be sure your software gen-
File Form 740-EZ if you are a Kentucky
erates an acceptable form. A list of
resident for the entire year and:
If you need a copy of your tax return,
vendors whose software has been
you must send your request in writing to:
•
are filing federal Form 1040EZ.
approved is posted on the Internet at
Taxpayer Assistance Section, Kentucky
•
file as single.
, the Department
Department of Revenue, P.O. Box
•
do not claim additional credits for
of Revenue’s Web site.
181, Station 56, Frankfort, KY 40602-
being age 65 or over, blind, or a
0181. Please include your name(s)
member of the Kentucky National
as it appeared on your return, Social
Guard at the end of 2011.
Security number(s), your complete
Where to Get Forms
•
had only wages, salaries, tips,
mailing address, and a photo ID. To
unemployment compensation, taxable
ensure confidentiality, all requests must
scholarship or fellowship grants, and
Forms and instructions are available
include your signature.
taxable interest was $1,500 or less.
online from the Department of Revenue’s
Web site at 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
How Long Should
•
have farm, business, rental and/or
FORMS, Kentuck y Department of
capital gain income or losses.
Records be Kept?
Revenue, Frankfort, KY 40620, or by
•
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.
1099 or other receipts) until the statute
Address Change
•
c l a i m Ke n t u ck y e s t i m a t e d t a x
of limitations runs out for that return.
payments.
Usually, this is four years
•
If you move after you file your tax return,
have pension income.
from the date the return was
please notify the Kentucky Department of
due or filed (with extensions),
File Form 740-NP if you are a nonresident
Revenue of your new address. This can
or the date the tax was paid,
and:
be done by sending a change of address
whichever is later. You should
•
card (available at your local post office)
had income from Kentucky sources.
keep some records longer.
to: Taxpayer Assistance Section, Kentucky
For example, keep property
or are a part-year Kentucky resident and:
Department of Revenue, P .O. Box 181,
records (including those on your home)
•
moved into or out of Kentucky during
Station 56, Frankfort, KY 40602-0181.
as long as they are needed to figure
the taxable year.
Notification can also be made to any
the basis of the original or replacement
•
had income while a Kentucky resident.
Kentucky Taxpayer Service Center. A list
property.
•
had income from Kentucky sources
of locations is included in your packet.
while a nonresident.
Filing as an Injured
Refund Inquiries
Computer-Generated
Spouse on Your
Returns and 2-D Bar
Federal Form 1040?
The Automated Refund and Tax Infor-
mation System (ARTIS) is a touch-tone
Code
Kentucky does not recognize the federal
telephone system designed to provide
injured spouse form. Income tax refunds
information about your individual
Most software packages produce a 2-D
may be withheld by the department if you
income tax return. Information about
bar code. The Department of Revenue
owe money to the Kentucky Department
electronically filed returns should be
scans the bar code that contains all of
of Revenue, another state agency or the
available within 72 hours of receipt.
the information needed to process your
Internal Revenue Service.
Information about other refund request
return. The bar code is printed in the
filed on paper will be available after the
upper right-hand corner of the return
Kentucky law requires the offset of
return has completed initial processing
when you prepare your return using
the entire refund if a joint return is
(approximately 12 weeks).
an approved software package. Last
filed. If spouses want to keep their tax
minute changes should be entered into
liabilities and/or refunds separate, each
The ARTIS number is (502) 564-1600. It is
the program and the entire return printed
must file a separate tax form. If you
available 24 hours a day, 7 days a week.
again so that the bar code also contains
choose to file separately on a combined
If during the call you do not receive a
the correct information. This bar code
return, for agencies other than the
refund mailing date, please allow seven
should not be covered up or marked
Department of Revenue, the refund will
days before calling again.
through. Using the bar code reduces
be apportioned between spouses, based
3