740-NP: Kentucky Nonresident or Part-Year Resident Return (2024)
Kentucky · Kentucky DOR · Used for tax years 2024
Form 740-NP is Kentucky’s 2024 individual income tax return for nonresidents and part-year residents. It reports federal and Kentucky adjusted gross income, deductions, credits, tax liability, and payments to determine the amount owed or refunded.
Who files this form
Form 740-NP is Kentucky’s 2024 income tax return for nonresidents and part-year residents. It includes residency choices for:
- Full-year nonresidents: You did not live in Kentucky during the year. Enter your state of residence as of December 31, 2024.
- Part-year residents: Enter when you moved into or out of Kentucky and the state you moved from or to.
Exception: If you were a full-year resident of IL, IN, MI, OH, VA, WV or WI and your only Kentucky income was wages and salaries, the form says you must file Form 740-NP-R instead.
The supplied form does not state income thresholds for who must file.
What you'll need
The form calls for these documents when they apply to your return:
- Kentucky Schedule KW-2: Enclose it for wages and Kentucky income tax withheld.
- A complete copy of federal Form 1040: Include it if you received farm, business or rental income or loss. If it is not required, check the box on page 3.
- Federal income schedules: Enclose Schedule C for business income or loss, Schedule D for capital gains or losses, Form 4797 for other gains or losses, Schedule E for rents, royalties, partnerships, estates and trusts, and Schedule F for farm income or loss.
- Federal deduction forms: Enclose Form 2106 for the specified business expenses on Section B, line 19, and Form 8889 for a health savings account deduction.
- Schedule P: Enclose it if the pension income exclusion is more than $31,110 per taxpayer.
- Deduction and credit forms: The return uses Kentucky Schedule A, Form 740-NP, for itemized deductions; Schedule ITC for specified credits; Form 8863-K for the Education Tuition Tax Credit; and a worksheet for the Child and Dependent Care Credit.
- Pass-through forms: Use Form PTET-CR for the refundable pass-through entity tax credit and Form PTE-WH for nonresident withholding.
- Amended returns: Enclose a copy of Form 1040X, if applicable.
How to file
- Enter your identifying information, filing status and residency status.
- Complete Section B on page 4 before Section A. Transfer the income amounts and percentage to Section A, then complete the tax, payment and refund lines.
- Include the applicable schedules and attachments, and sign the return. Page 3 includes taxpayer and spouse signature lines.
Mail a refund or no-payment return to:
Kentucky Department of Revenue
Frankfort, KY 40618-0006
Mail a return with payment to:
Kentucky Department of Revenue
Frankfort, KY 40619-0008
Make your check payable to Kentucky State Treasurer. Include your Social Security number and identify the payment as Kentucky income tax for 2024.
The form lists revenue.ky.gov for electronic payment options. It does not provide e-filing instructions.
Common mistakes
- Starting with Section A: The form says to complete Section B on page 4 first.
- Prorating the nonitemizer deduction: Line 10 says to enter $3,160 without prorating it, then skip lines 11 and 12.
- Including moving expense reimbursements with wages: Section B says to leave them out of line 1 and report them separately on line 2.
- Entering a percentage above 100%: If the calculation on Section B, line 34, is equal to or greater than 100%, enter 100%.
- Carrying an amended-return overpayment forward: The form says credit forwards are not available for amended returns.
- Omitting the federal return when required: Include a complete federal Form 1040 if you received farm, business or rental income or loss.
Questions people ask
What filing statuses are listed?
The form lists single, married filing jointly, and married filing separately. If filing separately, enter your spouse’s Social Security number and full name.
Does the political party fund designation change my tax or refund?
No. The form says designating $2 will not change your refund or tax due.
Can I apply an overpayment to next year’s estimated tax?
Line 40 lets you apply an amount from your overpayment to your 2025 estimated tax. This option is not available for amended returns.
Does the return include Kentucky use tax?
Yes. Line 27 asks for Kentucky use tax due on internet, mail-order or other out-of-state purchases.