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Kentucky State Income Tax
Tax Year 2023
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Contents
Contents
1.
Kentucky Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
| $0+ | $0+ | 4.500% |
Note: Kentucky's income tax has a single flat tax rate for all income.
Note: We don't currently have Kentucky's income tax brackets for tax year 2024. Until updated 2024 tax rates become available for Kentucky, the tax brackets shown above and used in the income tax calculator will be from tax year 2023.
Learn how marginal tax brackets work 
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Kentucky Income Tax Calculator
3.
The Kentucky Income Tax
Kentucky collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, Kentucky's state income tax does not provide couples filing jointly with expanded income tax brackets.
Kentucky's maximum marginal income tax rate is the 1st highest in the United States, ranking directly below Kentucky's %. You can learn more about how the Kentucky income tax compares to other states' income taxes by visiting our map of income taxes by state.
Like many other states, Kentucky effectively double bracket widths for married couples filing jointly. Special deductions allowed in Kentucky allow up to $41,110 of pension income to be excluded from taxation, and permit the deduction of certain insurance premiums and medicare payments (including COBRA payments and Medicare Type B).
Tax Repayment PlansIf you cannot pay your Kentucky income tax debt in full, submit your tax return and a partial payment ON TIME and call the Kentucky Department of Revenue immediately at (502) 564-4921, extension 5354 to discuss a tax payment plan. Remember that an interest rate of two to four percent will likely compount on overdue tax payments, and additional penalties may exist.
Important - Your Kentucky 1099GIf you receive a tax refund from Kentucky, you'll receive a Form 1099G listing your refund amount in time for the next tax year. You will need to report this income, and file the 1099 with your Federal tax return if you wish to itemize your refund as a deduction.
There are 144 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
Kentucky Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your Kentucky income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and Kentucky tax returns. For details on specific deductions available in Kentucky, see the list of Kentucky income tax deductions.
4.1 - Kentucky Standard Deduction
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Unlike many other states, Kentucky has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Kentucky income tax return.
4.2 - Kentucky Personal Exemptions
- Kentucky has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - Kentucky Dependent Deduction
- Unlike most states, Kentucky does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - Kentucky Itemized Deductions
- Kentucky allows itemized deductions, and you can claim the same itemized deductions on your Kentucky tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the Kentucky standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Kentucky and Federal standard deductions. For more details, visit the list of Kentucky itemized deductions.
5.
Kentucky Income Tax Forms
Tax-Rates.org provides easy access to five of the most commonly used Kentucky income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our Kentucky tax forms library or the 's tax forms page.
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Form 40A100 - Income Tax Refund ApplicationIf you are due a tax refund for this fiscal year, you must submit a completed Form 40A100 income tax refund request. This form may be used by both individuals and corporations requesting an income tax refund.
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Form 740 - Individual Income Tax ReturnForm 740 is the Kentucky income tax return for use by all taxpayers. This PDF packet includes Form 740, supplemental schedules, and tax instructions combined in one document, updated for the 2011 tax year.
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Form 740-EZ - Short Individual Income Tax FormIf you're an individual with relatively simple taxes you may qualify to file the simplified tax form 740-EZ.
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Form 740ES - Estimated Income Tax ReturnIf you do not have income tax withheld from your paychecks by an employer, you may have to submit quarterly estimated payments to Kentucky. You can use the four estimated tax vouchers included in Form 740-ES to mail your estimated payments to the Kentucky
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Income Tax Instructions - Form 740 InstructionsThis free booklet contains instructions on how to fill out and file your Income Tax Form 740, for general individual income taxes.
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Printable Kentucky Tax Table & Tax Reference
Tax-Rates.org provides a printable Kentucky datasheet including an income tax table, a list of Kentucky tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of Kentucky, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of Kentucky's 2024 income tax forms on the income tax forms page .
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6.
How To File Your Kentucky Income Tax Return
Once you've filled out your Kentucky income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your Kentucky tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
7.
Where To Send Your Kentucky Tax Return
If you filled out physical tax return forms, mail your completed Kentucky income tax return to the Kentucky no later then April 15th. Please be sure to send your completed tax forms to the correct address for your filing type.
Income tax Returns (Refund Owed) Kentucky Department of Revenue Frankfort, KY 40618-0006 |
Income Tax Returns (With Payment) Kentucky Department of Revenue Frankfort, KY 40618-0008 |
8.
e-Filing: Submit Your Kentucky Tax Return Online
You can save time and money by electronically filing your Kentucky income tax directly with the . Benefits of e-Filing your Kentucky tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
Kentucky supports both electronic filing and payments by phone. Free income tax efiling is available for may taxpayers through the Kentucky Free File Alliance, although some revenue restrictions do apply. Several programs offer free state and federal eFiling for individuals with an Adjusted Gross Income of under $31,000, or $57,000 or less for active military personnel. The Kentucky eFile system can handle all end-of-the-year tax return forms, but estimated tax returns must still be filed by mail.
Benefits of eFiling Your Kentucky ReturnKentucky encourages all taxpayers to eFile their state taxes as it reduces paperwork on both sides and streamlines the tax collection process. To encourage more citizens to take advantage of eFile, Kentucky offers expedited refund processing for eFiled returns.
How long will my Kentucky income tax return take to arrive?If you eFiled your Kentucky income tax, you can expect your refund check within 10-14 days or your direct deposit in 7-14 days. If you file a paper return, you'll have to wait much longer - from 8 to 12 weeks on average. Errors in your tax return can increase the amount of time it takes to get your refund.
To check on your Kentucky tax refund, you can call the refund hotline at (502) 564-1600 (please note this number is not toll-free).
To e-file your Kentucky and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
9.
Getting Your Kentucky Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of Kentucky, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your Kentucky tax refund, you can visit the Kentucky Income Tax Refund page.
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10.
References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2024 Kentucky income tax rates are released, provisional 2024 tax rates are based on Kentucky's 2023 income tax brackets.
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The 2024 state personal income tax brackets are updated from the Kentucky and Tax Foundation data.
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Kentucky tax forms are sourced from the Kentucky income tax forms page, and are updated on a yearly basis. Please make sure the Kentucky forms you are using are up-to-date.
