Instructions For Forms 740 And 740-Ez - Kentucky Individual Income Tax Return - 2011 Page 6
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30FILING REQUIREMENTS (Continued)
Taxpayers who expect refunds should file as early as possible
to receive refunds promptly. If you have your tax return
Part-time or part-year workers may have income taxes
prepared by another person, you may wish to mail the return
withheld from their paychecks even though the filing
yourself in order to ensure prompt filing.
requirements are not met. An income tax return must be filed
to claim a refund of the Kentucky taxes withheld.
Political Party Fund Designation
A child meeting the filing requirements must file a return
even though being claimed as a dependent by the parent.
You may designate $2 of your taxes to either the Democratic
Kentucky income tax law contains no special provisions for
or Republican party if you have a tax liability of at least $2 ($4
taxing the income of a minor child at the parent’s tax rates nor
for married persons filing joint returns). Fifty cents will be paid
the reporting of income of a child on the parent’s return.
to the corresponding political organization in your county of
Generally, all income of Kentucky residents, regardless of
residence and the remainder will be paid to the respective
where it was earned, is subject to Kentucky income tax.
state political party. This designation will not increase your
tax or decrease your refund. You may make this designation
Nonresidents and part-year residents must report income
by checking the applicable box. A husband and wife may each
on Form 740-NP .
make a designation. Persons making no designation should
Military Personnel—MILITARY PAY EXCLUSION—Effective
check the “No Designation” box.
for taxable years beginning on or after January 1, 2010, all
military pay received by active duty members of the Armed
Forces of the United States, members of reserve components
of the Armed Forces of the United States, and members of
the National Guard will be exempt from Kentucky income
tax. KRS 141.010(10)(u)
Soldiers will claim the exemption by excluding military pay
when filing a Kentucky individual income tax return start-
ing with the 2010 return. Provided the military member has
Reporting Periods and Accounting Procedures
no income other than military pay, he or she would not be
required to file a Kentucky income tax return. The military
Kentucky law requires taxpayers to report income on the
pay exemption applies to all Kentucky military members re-
same calendar or fiscal year and to use the same methods of
gardless of where the member is stationed. Kentucky income
accounting as required for federal income tax purposes. Any
tax should no longer be withheld from checks received for
federally approved change in accounting period or methods
military pay, beginning January 1, 2010. If Kentucky income
must be reported to the Kentucky Department of Revenue.
tax is incorrectly withheld from a soldier’s military pay, the
Attach a copy of the federal approval.
Department of Revenue will refund the tax withheld.
Kentucky residents who are in the military are often granted
Changes to federal income tax law made after the Internal
extensions for military service when serving outside the
Revenue Code reference date contained in KRS 141.010(3)
United States. Any extension granted for federal income
shall not apply for purposes of Chapter 141 unless adopted
tax purposes will be honored for Kentucky income tax
by the General Assembly.
purposes.
For Fiscal Year Filers Only—Most people pay taxes for a
Filing Status
calendar year. However, if you file for a taxable year other
than a calendar year or for part of a year, enter the beginning
and ending dates of that year on the line at the top of the
Legal liabilities are affected by the choice of filing status.
form.
Married persons who file joint or combined returns are jointly
and severally liable for all income taxes due for the period
covered by the return. That is, each spouse may be held
When and Where to File
legally responsible for payment of taxes on income earned by
the other. If spouses want to credit the refund of one against
the liability of the other or combine their tax liabilities or
The income tax return for calendar
APRIL 2012
refunds, they must file a combined return. If spouses want to
year 2011 must be postmarked or
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keep their tax liabilities and/or refunds separate, each must
submitted electronically no later than
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file a separate tax form.
April 17, 2012, to avoid penalties and
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interest. Mail to:
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Check the box that describes your filing status. If you
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Refund/Other Returns
are married, filed a joint federal return and both you
and your spouse had income, you may be able to reduce
Kentucky Department of Revenue
your tax by using Filing Status 2 rather than Filing Status 3.
Frankfort, KY 40618-0006
Pay Returns
Filing Status 1, Single—Use this filing status if you are
unmarried, divorced, widowed, legally separated by court
Kentucky Department of Revenue
decree, or if you filed as “Head of Household” or “Qualifying
Frankfort, KY 40619-0008
Widow(er)” on your federal return.
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