740: Kentucky Individual Full Year Resident Return (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 740 is the 2025 individual income tax return for residents. It reports income, deductions, tax credits, withholding and payments to calculate the tax you owe or your refund, and includes a line for Kentucky use tax.
Who files this form
Form 740 is Kentucky’s individual income tax return for full-year residents for tax year 2025.
The form offers four filing statuses:
- Single.
- Married filing separately on a combined return, if both spouses had income.
- Married filing jointly.
- Married filing separate returns.
The supplied text does not state the income thresholds or other rules that determine whether you must file.
What you'll need
Have your Social Security number, mailing address, and federal Form 1040 or 1040-SR available. Line 5 uses the amount from federal line 11a. Include your spouse’s information when applicable.
Depending on your income, deductions, and credits, you may also need:
- Schedule M for Kentucky additions and subtractions.
- Kentucky Schedule A if you itemize deductions.
- Schedule ITC for tax credits and the Family Size Tax Credit calculation.
- Schedule KW-2, which the form says to enclose, for Kentucky income tax withheld.
- Form 8863-K for the Education Tuition Tax Credit.
- Federal Form 2441 for the Child and Dependent Care Credit.
- Form PTET-CR for the refundable pass-through entity tax credit.
- Your 2025 Kentucky estimated tax and extension payment amounts.
Include a complete copy of federal Form 1040 if you received farm, business, or rental income or loss. For an amended return, enclose a copy of Form 1040X if applicable.
How to file
Complete the return and applicable schedules, then sign and date it. The form includes signature spaces for the taxpayer and spouse.
Refund or no payment: Mail to:
Kentucky Department of Revenue
Frankfort, KY 40618-0006
With payment: Mail to:
Kentucky Department of Revenue
Frankfort, KY 40619-0008
Make your check payable to Kentucky State Treasurer. Include your Social Security number and “KY Income Tax-2025” with the payment.
The form lists www.revenue.ky.gov for electronic payment options. The supplied text does not provide e-filing instructions.
Common mistakes
- Leaving out a required federal return copy. Include a complete federal Form 1040 if you received farm, business, or rental income or loss. If a copy is not required, check the box provided.
- Missing amended-return information. Check the amended box and enclose Form 1040X if applicable.
- Trying to carry an amended-return overpayment forward. The form says credit forwards are not available for amended returns.
- Skipping the family-size instructions. The form says to read the instructions before completing lines 20 and 21.
- Leaving out a spouse’s details on separate returns. For filing status 4, enter your spouse’s Social Security number and full name.
Questions people ask
What deduction do I enter if I do not itemize?
Enter $3,270 on line 10 in Column A and/or Column B, as applicable. If you itemize, use the amount from Kentucky Schedule A instead.
Could I qualify for the Family Size Tax Credit?
The form says you may qualify if the total of Columns A and B on line 5 is $42,760 or less. It directs you to the instructions and uses a credit decimal amount from Schedule ITC. This amount alone does not establish eligibility.
Will a political party fund designation change my refund or tax due?
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 2026 estimated tax. This option is not available for amended returns.
What does signing a combined return mean for spouses?
The declaration says refunds will be payable jointly and both spouses will be jointly and severally liable for all taxes under the return.