740-V: Kentucky Individual Payment Voucher (2025)

Kentucky · Kentucky DOR · Used for tax years 2025

Form 740-V is Kentucky’s 2025 individual income tax payment voucher for payments on electronically filed returns. It lists your identifying information, additional tax due, interest and/or penalties, and total payment.

Who files this form

Complete Form 740-V if you owe tax on your electronically filed Kentucky individual income tax return and are mailing your payment. Send the voucher with your payment.

You may also pay electronically at www.revenue.ky.gov.

When it's due

For tax year 2025, your payment should be postmarked on or before April 15, 2026, to avoid penalties and interest.

The Department of Revenue does not issue statements of liability before the April 15 payment deadline.

What you'll need

To prepare your voucher and mailed payment, have:

  • Your 2025 Form 740 or Form 740-NP, for the additional tax due on line 33 and interest and penalties on line 35.
  • Your name, mailing address, and Social Security number. Include your spouse’s Social Security number if filing jointly or on a combined return.
  • A check or money order payable to Kentucky State Treasurer.

Use your return to complete the voucher, but do not include a copy of your electronically filed return with the payment.

How to file

For a mailed payment:

  1. Enter your name, mailing address, and Social Security number on Form 740-V. The name must match your income tax return. Enter your spouse’s Social Security number if filing jointly or on a combined return.
  2. Enter the additional tax due from Form 740 or Form 740-NP, line 33, in “Additional Tax Due.” Enter the interest and penalties from line 35 in “Interest and/or Penalties.”
  3. Make your check or money order payable to Kentucky State Treasurer. Write your name, address, Social Security number, and either “2025 Form 740” or “2025 Form 740-NP” on it.
  4. Detach the voucher at the dotted line. Mail it with your payment, but do not attach the voucher to the check or money order. Do not include a copy of your electronically filed return.

Mail to:

Kentucky Department of Revenue

Frankfort, KY 40620-0011

You may also make your payment electronically at www.revenue.ky.gov.

Common mistakes

  • Sending cash: Use a check or money order for a mailed payment. Do not send cash.
  • Attaching the payment to the voucher: Mail them together, but do not attach them.
  • Including a copy of your electronically filed return: Do not send it with Form 740-V and payment.
  • Using a name that does not match your return: The name on your voucher should match your income tax return.
  • Leaving identifying information off your payment: Write your name, address, Social Security number, and “2025 Form 740” or “2025 Form 740-NP” on the check or money order.
  • Waiting for a liability statement: The department does not issue one before the April 15 payment deadline. For tax year 2025, payments should be postmarked by April 15, 2026, to avoid penalties and interest.

Questions people ask

Can I pay electronically instead of mailing a payment?

Yes. You may make your payment electronically at www.revenue.ky.gov.

Who should I make my check payable to?

Make your check or money order payable to Kentucky State Treasurer.

Should I send a copy of my electronically filed return?

No. Do not include a copy with Form 740-V and your payment.

Where do I find the amounts to enter on the voucher?

Use line 33 of Form 740 or Form 740-NP for “Additional Tax Due.” Use line 35 for “Interest and/or Penalties.”

When do I need to enter my spouse’s Social Security number?

Enter it if you are married filing jointly or filing on a combined return.

Official sources

All versions of 740-V