740-ES: Kentucky Estimated Tax Voucher (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 740-ES provides estimated tax payment vouchers for four installments of 2025 individual income tax, with an option to identify estate or trust fiduciary tax payments. Each voucher records your identifying information, mailing address, and amount paid.
When it's due
For tax year 2025, ending December 31, 2025, the vouchers list these due dates:
- Installment 1: April 15, 2025.
- Installment 2: June 16, 2025.
- Installment 3: September 15, 2025.
- Installment 4: January 15, 2026.
What you'll need
The voucher asks for the following information:
- Your first and last name and your spouse’s name.
- Your Social Security number or FEIN and your spouse’s Social Security number.
- Your mailing address, including apartment number or P.O. Box, city, state, and ZIP code.
- The amount paid.
It also includes a box to check for an estate or trust.
How to file
Complete the voucher for the installment you are paying. Make your check payable to Kentucky State Treasurer. Do not attach the check to the voucher.
The mailing address printed on the vouchers is:
Kentucky Department of Revenue
Frankfort, KY 40620-0009
Common mistakes
- Attaching the check to the voucher. The form specifically says: DO NOT ATTACH CHECK TO VOUCHER.
Questions people ask
How many installment vouchers are included?
The 2025 Form 740-ES includes four installment vouchers, numbered 1 through 4.
Who should I make my check payable to?
Make your check payable to Kentucky State Treasurer.
Is the January 15, 2026 payment for tax year 2025?
Yes. The fourth installment voucher is due January 15, 2026, and lists the year ending December 31, 2025.
Does the voucher have a place to identify an estate or trust?
Yes. Each voucher includes a “Check if Estate or Trust” box and a “Fiduciary Tax” label.