Form 740-ES at a glance
What it is: Form 740-ES is the Kentucky Estimated Tax Voucher for 2026 Individual Income Tax.
Where and when to file: Kentucky Department of Revenue, Frankfort, KY 40620-0009.
A filled-in Form 740-ES example: an individual pays installment 1

How to fill out Form 740-ES, box by box
Fiduciary Tax
Check Fiduciary Tax if Estate or Trust.
Last name, first name and spouse's name
Enter LAST NAME, FIRST NAME and SPOUSE'S NAME.
Mailing Address, City, State and Zip Code
Enter the Mailing Address (Number and Street including Apartment No. or P.O. Box), City, Town or Post Office, State and Zip Code.
Amount Paid
Enter the Amount Paid.
Make check payable to: Kentucky State Treasurer.
Do not attach check to voucher.
More rules for Form 740-ES
Year Ending is 12/31/2026.
Common questions about Form 740-ES
Is there a deadline?
Installment 1 is due April 15, 2026. Installment 2 is due June 15, 2026. Installment 3 is due September 15, 2026. Installment 4 is due January 15, 2027.
Where do I file it?
Kentucky Department of Revenue, Frankfort, KY 40620-0009.
Sources
[1] Form 740-ES (10/25), Kentucky Estimated Tax Voucher, Kentucky Department of Revenue (the Official source link on this page).
