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Electronic Filing Information

Corporation Income Tax

Kentucky estimated payments may be made by EFT for Corporation Income Tax only.  Should you have any questions, contact the Department of Revenue at (502) 564-6020.

The Department of Revenue joined with the Internal Revenue Service to offer electronic filing of federal and state business income tax returns. This program is an effort to provide “one-stop shopping” for all tax preparation and filing. 

Kentucky accepts Forms 720, 720-S, 765, 765-GP, 720-SL and the supporting forms and schedules for the Fed/State electronic filing program for tax year 2015.  Electronic filing will begin on January 25, 2016.  Check with your software provider to see what forms are supported through the software for electronic filing.

Click on the Business bar to the left for up-to-date information regarding corporate income tax.

Individual Income Tax

The tax year 2015 begins on January 19, 2016.  The Form 740, Form 740-NP, Form 40A102, Form EPAY and supporting forms/schedules are accepted electronically through the Federal/State Modernized eFile (MeF) program.  

A Form 40A102,Extension of Time to File Individual Income Tax Returns for Kentucky, may be electronically filed through the return due date to request an extension of time to file. 

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 at the time of filing the return.  Taxpayers may also schedule payment of estimate tax at the time of filing their Form 740 and Form 740-NP. 

Beginning in tax year 2015, electronic filing of the Form EPAY allows the taxpayer to make electronic payments of tax due or estimate payments at times other than when filing their individual income tax return or Form 40A102. 

Check with your software company to determine what forms are supported by the software.

Payments by check/money order, other than for prior year or amended returns, should be accompanied with the Form 740-V, Kentucky Payment Voucher.  Do not staple the Form 740-V to the payment.  If you are filing your return electronically and making a payment by check/money order, a copy of the electronically filed return should not be included with the Form 740-V and payment.

Fraud Prevention and Detection

This filing season the Kentucky Department of Revenue, along with the IRS and many other state tax agencies, is requesting additional information for electronically filed tax returns.  This is an additional effort to combat stolen-identity tax fraud and protect taxpayers and their tax refunds.

Driver license or state-issued identification card information will be requested when completing an electronic tax return.  Providing this information is voluntary and will not cause the tax return to be rejected if it is not provided.  However, providing the information may help to process the return more quickly.

Frequently Asked Questions - Individual Income Tax

What's New for Tax Year 2015?  [PDF 33K] (Revision posted on 10-13-2015)

Publication 1345 - Handbook for Electronic Filers of Individual Income Tax Returns - TY2015  [PDF 392K] (Revision posted on 01-04-2016)

TY2015 Reject Codes for Individual Income Tax  [PDF 76K] (Posted on 10-09-2015)

Click on the Individual bar to the left for up-to-date information regarding individual income tax.

Sales and Use Tax

The Department of Revenue offers KY E-Tax, an electronic filing/payment system for registered business taxpayers. KY E-Tax allows for electronic filing of returns and submission of payments for Sales Tax.

Withholding Tax

Department of Revenue allows employers to submit wage and tax information via the internet as an alternative method of submitting the Report of Employees Annual Wage and Tax Information. This method is offered at no cost to the employer. Regulation 103 KAR 18:050, requires employers doing business in Kentucky with 100 or more employees to magnetically or electronically report annual wage and tax information. Submission of Wage and Tax information must be filed on or before January 31.

Department of Revenue will assign a personal identification number (PIN) when the employer declares an intention to send annual wage and tax reports to Department of Revenue via the Web.  To register, use the Authorization to Submit Employees Annual Wage Statements Via DOR Web Site - Form 42A808.

Filers who registered to use the FTP software from previous years are already registered to use the web site. The PIN doesn't change. If you have forgotten your PIN number, send an email. The FTP software previously used will no longer work for any tax year.

If you have already registered and are ready to transfer your withholding information, go to E-file and Payment Options in the top right hand corner of most of the pages within the DOR webpage.

For More information, download Specifications for Electronic Submission of Wage & Tax Information (1242K)

If you want more information on how to get started with the web site, contact the Withholding Tax Section by e-mail, phone (502) 564-7287, fax (502) 564-3685, or by mail at Department of Revenue , P.O. Box 181, Station 57, Frankfort, KY 40602-0181.


Last Updated 1/14/2016