Article: 50636
This screen is used to complete Kentucky’s individual income tax return (Form 740), including part-year residency details, income sources, withholding, estimated payments, and various refundable credits and voluntary contributions.
Entry Fields
Filing Status and Political Party
- Filing status – Select from the drop-down options.
- For Married Filing Separate, enter the spouse‘s name and SSN.
- Political party – Select a party for the taxpayer and spouse (if applicable).
Part-Year Resident – Dates and Codes
- Date moved into Kentucky – Enter if the taxpayer became a resident during the year.
- State moved from – Required when entering a move-in date.
- Date moved out of Kentucky – Enter if the taxpayer moved out during the year.
- State moved to – Required when entering a move-out date.
Income and Tax
- Federal AGI (Form 1040, Line 11) – Enter for taxpayer and spouse. (Override field – green)
- Tax from Form 4972-K – If applicable, enter separately for taxpayer and spouse. (Override field – green)
- Schedule RCR or DSR selection – Choose only if the taxpayer qualifies for either the Retirement Credit or Disaster Recovery Credit.
- Angel Investor Recapture – Check only if the taxpayer is subject to recapture of prior Angel Investor credits.
State Credits and Withholding
All entries below are available for both Taxpayer/Joint and Spouse, where applicable:
- Child care credit (part-year only)
- Use tax on out-of-state purchases
- Kentucky income tax withheld (Override field – green)
- Estimate and extension payments (Modification field – blue)
- Certified rehabilitation credit (refundable)
- Entertainment, development area, decontamination, and other refundable credits
- Pass-through credits (PTET-CR and PTE-WH) (Override fields – green)
- Nonresident withholding (Override fields – green)
- Overpayment applied to next year’s estimated tax (Override fields – green)
Voluntary Contributions
Enter donation amounts for any of the following Kentucky funds:
- Nature and Wildlife, Child Victim Trust, Veterans Program, Breast Cancer Research
- Local History, Special Olympics, Pediatric Cancer Research
- Rape Crisis, Special Advocate, YMCA Youth Association
- Other Kentucky-authorized charitable funds
These entries support optional contributions from your refund or payment and do not affect tax liability.
Special Residency Notes
- Reciprocal State – Check if applicable.
- Kentucky National Guard Members – Options for taxpayer and spouse.
- 740NP Election – Use if the taxpayer qualifies for a reciprocal agreement but chooses to file Form 740NP.
If the resident state is “multiple states” on the Name and Address screen, select nonresident here and enter the appropriate resident state at the bottom of the screen.
Override and Modification Fields
- Green fields are override fields, used to replace calculated amounts from other parts of the return.
- Blue fields are modification fields, used to adjust existing values flowing from federal entries.
How to Add This Screen
- Click on the State Taxes section on the left-hand side of the screen
- Click the link I’d like to see the forms I’ve filled out or search for a form.
- Use the drop-down to select Kentucky.
- Under the General tab, click KY – 740 Individual Income Tax Return.
Further Information
For full Form 740 instructions and Kentucky tax guidelines, visit:
https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx