740-NP: Kentucky Nonresident or Part-Year Resident Return (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Form 740-NP is Kentucky’s 2025 individual income tax return for nonresidents and part-year residents. It reports federal and Kentucky adjusted gross income, deductions, credits, taxes and payments to determine the amount owed or refunded.
Who files this form
Form 740-NP is Kentucky’s 2025 income tax return for nonresidents and part-year residents. The form provides residency choices for:
- Full-year nonresidents who did not live in Kentucky during the year.
- Part-year residents who moved into or out of Kentucky.
Exception: You must use Form 740-NP-R if you were a full-year resident of a reciprocal state (IL, IN, MI, OH, VA, WV or WI) and your only Kentucky income was wages and salaries.
The supplied form does not state income thresholds for when filing is required.
What you'll need
Have your Social Security number, mailing address and federal return information ready. The form also asks for your spouse’s information where applicable and driver’s license or state-issued ID numbers in the signature area.
Include these documents when applicable:
- Kentucky Schedule KW-2 for wages and Kentucky income tax withheld.
- A complete federal Form 1040 if you received farm, business or rental income or loss. If this copy is not required, check the box on page 3.
- Federal Schedules C, D, E and F, and Form 4797 for the corresponding income or loss reported in Section B.
- Federal Form 2106 or Form 8889 for the corresponding deductions reported in Section B.
- Schedule P if the pension income exclusion is more than $31,110 per taxpayer.
- A copy of Form 1040X, if applicable, for an amended return.
Depending on your entries, you may also need Kentucky Schedule A for Form 740-NP, Schedule ITC, Form 8863-K, the child and dependent care credit worksheet, Form PTET-CR or Form PTE-WH.
How to file
- Enter your identifying information, filing status and residency status. Part-year residents should enter their moving dates and the states they moved from or to.
- Complete Section B on page 4 before Section A. Transfer the income amounts and percentage to Section A, then complete the remaining tax, payment and refund lines.
- Sign and date the return, complete the applicable spouse signature fields and include the required schedules and documents.
Mail a return with a refund or no payment to:
Kentucky Department of Revenue
Frankfort, KY 40618-0006
Mail a return with payment to:
Kentucky Department of Revenue
Frankfort, KY 40619-0008
Make checks payable to Kentucky State Treasurer. Include your Social Security number and a notation identifying Kentucky income tax for 2025.
The form lists revenue.ky.gov for electronic payment options. It does not provide electronic return-filing instructions.
Common mistakes
- Completing Section A first: The form says to complete Section B on page 4 before Section A.
- Using the wrong return for reciprocal-state wages: Full-year residents of IL, IN, MI, OH, VA, WV or WI with Kentucky wages and salaries only must use Form 740-NP-R.
- Prorating the nonitemizer deduction: Enter $3,270 on line 10 without prorating it, and 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 Section B, line 34 calculation is 100% or more, enter 100%.
- Carrying an amended-return overpayment forward: Credit forwards are not available for amended returns.
Questions people ask
What residency information do I need to enter?
Full-year nonresidents enter their state of residence as of December 31, 2025. Part-year residents complete the applicable moving dates and states moved from or to.
Do I need to include my federal Form 1040?
Include a complete copy if you received farm, business or rental income or loss. If the copy is not required, check the box on page 3.
Can I apply my overpayment to next year’s estimated tax?
Line 40 lets you apply an amount from your 2025 overpayment to your 2026 estimated tax. This option is not available for amended returns.
Will a political party fund designation change my refund or tax due?
No. The form states that designating $2 will not change your refund or tax due.