Kentucky State Tax Return

Kentucky's Official Website http://revenue.ky.gov/
Refund Status Hotline1-502-564-1600
General Information1-502-564-4581
Kentucky

Kentucky Individual Income Tax Provisions

When assessing individual income tax to residents, states have three different filing systems they can adopt: joint, combined, or some version of the two together. Kentucky is one of seven states that chooses the latter, allowing married taxpayers to file either type of return, depending on which gives the best benefit to the family.

Federal adjusted gross income is the starting base for determining Kentucky state tax, however there are several areas where certain income is not subject to taxation.

Exemptions

Differing from the federal law, there are certain sources of income that are not subject to taxation by the state of Kentucky. These exemptions include:

  • Interest from U.S. Government bonds
  • Distributions from public, civil service, or military pension plans for Retirees from before the year 1998 are exempt, while up to $41,110 after 1997 is exempt.
  • Distributions from private pensions are exempt up to $41,110 regardless of the year of retirement.
  • Active Duty Military pay and $20 credit for Kentucky National Guard members
  • Income for soldiers killed in the line of duty for the year or death and one-year prior
  • Social Security benefits
  • Income from tobacco settlements
  • Kentucky Turnpike bonds gains
  • Eminent domain property

Unearned income from children do not have to be reported on a parent's return. Additionally, debt that was forgiven for mortgages is added into the taxpayer's base income.

Deductions

Kentucky offers a standard deduction for all taxpayers, regardless of filing status, of $2,360. The following deductions can save Kentucky taxpayers money:

  • Medical expenses over 7.5% of Kentucky AGI
  • Long-term care and health insurance premiums
  • Election booth income
  • Charitable contributions of leasehold interests
  • Federal work opportunity and welfare to work credits

There is an income limitation for taxpayers with AGI above $178,150 ($89,075 married filing single) for deductions of non-investment income, taxes, job expenses, and miscellaneous expenses (with the exception of gambling losses)/

2017 Kentucky Tax Rates

If taxable income more than - but not over - the tax is:
$0 $3,000 2% of the amount over $0
$3,000 $4,000 $60 plus 3% of the amount over $3,000
$4,000 $5,000 $90 plus 4% of the amount over $4,000
$5,000 $8,000 $130 plus 5% of the amount over $5,000
$8,000 $75,000 $280 plus 5.8% of the amount over $8,000
$75,000 - $4,166 plus 6% of the amount over $75,000

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Kentucky state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.


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Filing Deadline 4/15/2018
KY Counties KY Cities
AdairBreeding, Cane Valley, Columbia, Fairplay, Glens Fork, Gradyville, Knifley, Milltown
AllenAdolphus, Halfway, Holland, Scottsville
AndersonLawrenceburg
BallardBandana, Barlow, La Center, Lovelaceville, Wickliffe
BarrenAustin, Cave City, Eighty Eight, Etoile, Glasgow, Hiseville, Lucas, Park City
BathHope, Olympia, Owingsville, Preston, Salt Lick, Sharpsburg
BellArjay, Beverly, Calvin, Fourmile, Frakes, Hulen, Ingram, Kettle Island, Middlesboro, Miracle, Pineville, Stoney Fork
BooneBurlington, Florence, Hebron, Petersburg, Union, Verona, Walton
BourbonMillersburg, North Middletown, Paris
BoydAshland, Catlettsburg, Rush
BoyleDanville, Junction City, Mitchellsburg, Parksville, Perryville
BrackenAugusta, Brooksville, Foster, Germantown, Milford
BreathittAthol, Bays, Clayhole, Jackson, Lost Creek, Rousseau, Talbert, Vancleve, Whick
BreckinridgeCloverport, Custer, Garfield, Hardinsburg, Harned, Hudson, Irvington, McDaniels, McQuady, Se Ree, Stephensport, Union Star, Webster, Westview
BullittBrooks, Clermont, Hillview, Lebanon Junction, Mount Washington, Shepherdsville
ButlerAberdeen, Brooklyn, Dunbar, Huntsville, Jetson, Morgantown, Provo, Rochester, Welchs Creek, Woodbury
CaldwellFredonia, Princeton
CallowayAlmo, Dexter, Hamlin, Hazel, Kirksey, Murray, New Concord
CampbellAlexandria, Bellevue, California, Dayton, Fort Thomas, Melbourne, Newport, Silver Grove
CarlisleArlington, Bardwell, Cunningham, Milburn
CarrollCarrollton, Ghent, Sanders, Worthville
CarterCarter, Denton, Grahn, Grayson, Hitchins, Jacobs, Olive Hill, Soldier, Willard
CaseyBethelridge, Dunnville, Liberty, Middleburg, Windsor, Yosemite
ChristianCrofton, Fairview, Fort Campbell, Gracey, Herndon, Hopkinsville, La Fayette, Oak Grove, Pembroke
ClarkFord, Winchester
ClayBig Creek, Eriline, Fall Rock, Garrard, Goose Rock, Hima, Manchester, Oneida, Sextons Creek
ClintonAlbany, Alpha
CrittendenCrayne, Dycusburg, Marion, Tolu
CumberlandBakerton, Burkesville, Dubre, Marrowbone, Waterview
DaviessCurdsville, Maceo, Maple Mount, Owensboro, Philpot, Stanley, Utica, West Louisville, Whitesville
EdmonsonBee Spring, Brownsville, Lindseyville, Mammoth Cave, Rocky Hill, Roundhill, Sweeden
ElliottIsonville, Sandy Hook
EstillIrvine, Ravenna, Winston
FayetteLexington, Migrate
FlemingElizaville, Ewing, Flemingsburg, Hillsboro, Muses Mills, Plummers Landing, Wallingford
FloydAllen, Auxier, Banner, Beaver, Betsy Layne, Bevinsville, Blue River, Bypro, Dana, David, Drift, Dwale, Eastern, Garrett, Grethel, Harold, Hi Hat, Hueysville, Ivel, Lackey, Langley, Martin, McDowell, Melvin, Minnie, Prestonsburg, Printer, Stanville, Teaberry, Tram, Wayland, Weeksbury, Wheelwright
FranklinFrankfort
FultonFulton, Hickman
GallatinGlencoe, Sparta, Warsaw
GarrardBryantsville, Lancaster, Paint Lick
GrantCorinth, Crittenden, Dry Ridge, Jonesville, Mason, Williamstown
GravesBoaz, Fancy Farm, Farmington, Hickory, Lowes, Lynnville, Mayfield, Melber, Sedalia, Symsonia, Water Valley, Wingo
GraysonBig Clifty, Caneyville, Clarkson, Falls of Rough, Leitchfield, Millwood
GreenGreensburg, Summersville
GreenupArgillite, Flatwoods, Greenup, Lloyd, Russell, South Portsmouth, South Shore, Worthington
HancockHawesville, Lewisport, Pellville, Reynolds Station
HardinCecilia, Eastview, Elizabethtown, Fort Knox, Glendale, Radcliff, Rineyville, Sonora, Summit, Upton, Vine Grove, West Point, White Mills
HarlanAges Brookside, Baxter, Benham, Big Laurel, Bledsoe, Cawood, Closplint, Coalgood, Coldiron, Cranks, Cumberland, Dayhoit, Evarts, Grays Knob, Gulston, Harlan, Holmes Mill, Kenvir, Lejunior, Loyall, Lynch, Mary Alice, Pathfork, Putney, Totz, Wallins Creek
HarrisonBerry, Cynthiana
HartBonnieville, Canmer, Cub Run, Hardyville, Horse Cave, Munfordville
HendersonBaskett, Corydon, Henderson, Reed, Robards, Smith Mills, Spottsville
HenryBethlehem, Campbellsburg, Eminence, Lockport, New Castle, Pendleton, Pleasureville, Port Royal, Smithfield, Sulphur, Turners Station
HickmanClinton, Columbus
HopkinsDawson Springs, Earlington, Hanson, Madisonville, Manitou, Mortons Gap, Nebo, Nortonville, Saint Charles, White Plains
JacksonAnnville, Dabolt, Gray Hawk, McKee, Peoples, Sandgap, Tyner, Waneta
JeffersonEastwood, Fairdale, Fisherville, Glenview, Harrods Creek, Louisville, Masonic Home, Prospect
JessamineKeene, Nicholasville, Wilmore
JohnsonBoons Camp, Denver, East Point, Flatgap, Hagerhill, Keaton, Leander, Meally, Oil Springs, Paintsville, River, Sitka, Staffordsville, Stambaugh, Thelma, Tutor Key, Van Lear, West Van Lear, Williamsport, Wittensville
KentonCovington, Erlanger, Fort Mitchell, Independence, Kenton, Latonia, Morning View
KnottCarrie, Dema, Emmalena, Fisty, Garner, Hindman, Kite, Leburn, Littcarr, Mallie, Mousie, Pine Top, Pippa Passes, Raven, Redfox, Sassafras, Topmost, Vest
KnoxArtemus, Barbourville, Bimble, Bryants Store, Cannon, Dewitt, Flat Lick, Girdler, Gray, Green Road, Heidrick, Hinkle, Scalf, Trosper, Walker, Woodbine, Woollum
LarueBuffalo, Hodgenville, Magnolia, Mount Sherman
LaurelBush, East Bernstadt, Keavy, Lily, London, Marydell, Pittsburg
LawrenceAdams, Blaine, Louisa, Lowmansville, Martha, Mazie, Ulysses, Webbville
LeeBeattyville, Heidelberg, Lone, Primrose, Saint Helens, Zoe
LeslieAsher, Bear Branch, Chappell, Confluence, Essie, Helton, Hoskinston, Hyden, Mozelle, Roark, Sizerock, Smilax, Stinnett, Thousandsticks, Warbranch, Wendover, Wooton, Yeaddiss
LetcherBlackey, Burdine, Cromona, Deane, Eolia, Ermine, Gordon, Hallie, Isom, Jackhorn, Jenkins, Jeremiah, Letcher, Linefork, Mayking, McRoberts, Millstone, Neon, Partridge, Premium, Roxana, Seco, Thornton, Whitesburg
LewisCamp Dix, Emerson, Firebrick, Garrison, Quincy, Saint Paul, Tollesboro, Vanceburg
LincolnCrab Orchard, Hustonville, Kings Mountain, McKinney, Stanford, Waynesburg
LivingstonBurna, Grand Rivers, Hampton, Ledbetter, Salem, Smithland, Tiline
LoganAdairville, Auburn, Lewisburg, Olmstead, Russellville, South Union
LyonEddyville, Kuttawa
MadisonBerea, Bighill, Richmond, Waco
MagoffinCisco, Edna, Elsie, Falcon, Gapville, Gunlock, Ivyton, Royalton, Salyersville
MarionBradfordsville, Gravel Switch, Lebanon, Loretto, Nerinx, Raywick, Saint Francis, Saint Mary
MarshallBenton, Calvert City, Gilbertsville, Hardin
MartinBeauty, Debord, Inez, Lovely, Pilgrim, Tomahawk, Warfield
MasonDover, Mayslick, Maysville, Minerva, Washington
McCrackenKevil, Paducah, West Paducah
McCrearyMarshes Siding, Parkers Lake, Pine Knot, Revelo, Stearns, Strunk, Whitley City
McLeanBeech Grove, Calhoun, Island, Livermore, Rumsey, Sacramento
MeadeBattletown, Brandenburg, Ekron, Guston, Muldraugh, Payneville, Rhodelia
MenifeeDenniston, Frenchburg, Means, Wellington
MercerBurgin, Harrodsburg, Salvisa
MetcalfeBeaumont, Center, Edmonton, Knob Lick, Summer Shade
MonroeFountain Run, Gamaliel, Hestand, Mount Hermon, Tompkinsville
MontgomeryJeffersonville, Mount Sterling
MorganCannel City, Crockett, Elkfork, Ezel, Malone, Mize, Ophir, West Liberty, Wrigley
MuhlenbergBeech Creek, Beechmont, Belton, Bremen, Browder, Central City, Cleaton, Drakesboro, Dunmor, Graham, Greenville, Penrod, Powderly, South Carrollton
NelsonBardstown, Bloomfield, Boston, Chaplin, Coxs Creek, Fairfield, Nazareth, New Haven, New Hope
NicholasCarlisle, Moorefield
OhioBeaver Dam, Centertown, Cromwell, Dundee, Fordsville, Hartford, Horse Branch, McHenry, Olaton, Rockport, Rosine
OldhamBuckner, Crestwood, Goshen, La Grange, Pewee Valley, Westport
OwenNew Liberty, Owenton, Perry Park
OwsleyBooneville, Island City, Lerose, Mistletoe, Ricetown, Vincent
PendletonButler, De Mossville, Falmouth
PerryAry, Avawam, Bonnyman, Buckhorn, Bulan, Busy, Chavies, Combs, Cornettsville, Delphia, Dice, Dwarf, Gays Creek, Happy, Hardburly, Hazard, Jeff, Krypton, Rowdy, Saul, Scuddy, Slemp, Vicco, Viper, Yerkes
PikeAshcamp, Belcher, Belfry, Canada, Dorton, Elkhorn City, Fedscreek, Fords Branch, Forest Hills, Freeburn, Hardy, Hellier, Huddy, Jonancy, Kimper, Lick Creek, Lookout, Majestic, McAndrews, McCarr, McVeigh, Mouthcard, Myra, Phelps, Phyllis, Pikeville, Pinsonfork, Raccoon, Ransom, Regina, Robinson Creek, Rockhouse, Shelbiana, Shelby Gap, Sidney, South Williamson, Steele, Stone, Stopover, Toler, Varney, Virgie
PowellClay City, Slade, Stanton
PulaskiBronston, Burnside, Eubank, Ferguson, Nancy, Science Hill, Somerset, Tateville, West Somerset
RobertsonMount Olivet
RockcastleBrodhead, Livingston, Mount Vernon, Orlando, Renfro Valley, Wildie
RowanClearfield, Elliottville, Farmers, Haldeman, Morehead
RussellJamestown, Russell Springs
ScottGeorgetown, Sadieville, Stamping Ground
ShelbyBagdad, Finchville, Shelbyville, Simpsonville, Waddy
SimpsonFranklin
SpencerMount Eden, Taylorsville
TaylorCampbellsville, Elk Horn, Mannsville
ToddAllegre, Allensville, Clifty, Elkton, Guthrie, Sharon Grove, Trenton
TriggCadiz, Cerulean
TrimbleBedford, Milton
UnionMorganfield, Sturgis, Sullivan, Uniontown, Waverly
WarrenAlvaton, Bowling Green, Drake, Hadley, Oakland, Richardsville, Rockfield, Smiths Grove, Woodburn
WashingtonMackville, Saint Catharine, Springfield, Willisburg
WayneMill Springs, Monticello
WebsterBlackford, Clay, Dixon, Poole, Providence, Sebree, Slaughters, Wheatcroft
WhitleyCorbin, Emlyn, Nevisdale, Rockholds, Siler, Williamsburg
WolfeBethany, Campton, Hazel Green, Lee City, Pine Ridge, Rogers
WoodfordMidway, Versailles