Form 740-NP at a glance
What it is: Form 740-NP is the Kentucky Individual Income Tax Return for a Nonresident or Part-Year Resident.
Who signs: Sign on Signature of Taxpayer; on a joint return, also on Signature of Spouse. Signature of Spouse: sign, and enter Driver's License/State Issued ID No. and Date.
A filled-in Form 740-NP example: a single nonresident files Form 740-NP
How to fill out Form 740-NP, box by box
Tax year, spouse's Social Security Number and Your Social Security Number
For calendar year or other taxable year, enter the year beginning and ending, and check if deceased: Spouse or Taxpayer.
Enter the Spouse's Social Security Number in A and Your Social Security Number in B.
Name and Mailing Address
Enter your Name (Last, First, Middle Initial; for a joint return, give both names and initials), your Mailing Address (Number and Street including Apartment Number or P.O. Box), and your City, Town or Post Office, State and ZIP Code.
Filing status
Under FILING STATUS (see instructions), check 1 Single, 2 Married, filing joint return, or 3 Married, filing separate returns. For 3, enter spouse's Social Security number in A and full name in 3 Married, filing separate returns.
Residency status
Under RESIDENCY STATUS (check one box), check 4 Full-year nonresident if you did not live in Kentucky during the year, and enter state of residence as of December 31, 2025.
For 5 Part-year resident, complete appropriate line(s) of 5: Moved into Kentucky, State moved from, Moved out of Kentucky and State moved to.
Section A, lines 7 to 9
Complete Section B on page 4 before completing Section A.
Section B, line 34: Divide line 33, Column B, by line 33, Column A. If amount is equal to or greater than 100%, enter 100%. This is your Percentage of Kentucky Adjusted Gross Income to Federal Adjusted Gross Income.
Line 7: Enter percentage from Section B, line 34.
Line 8: Enter amount from Section B, line 33, Column A. This is your Federal Adjusted Gross Income.
Line 9: Enter amount from Section B, line 33, Column B. This is your Kentucky Adjusted Gross Income.
Nonitemizers and itemizers, lines 10 to 12
Line 10: Nonitemizers: Enter $3,270 (do not prorate). Skip lines 11 and 12 (checked November 1, 2026).
Line 11: Itemizers: Enter itemized deductions from Kentucky Schedule A, Form 740-NP.
Line 12: Multiply line 11 by the percentage on line 7.
Taxable income, tax and credits, lines 13 to 19
Line 13: Subtract line 10 or 12 from line 9. This is your Taxable Income.
Line 14: Tax Computation: Multiply line 13 by 4% (.04) enter tax.
Line 15: Enter amount from Schedule ITC, Section A, line 25.
Line 16: Subtract line 15 from line 14.
Line 17: Enter personal tax credit amounts from Schedule ITC, Section B.
Line 18: Multiply line 17 by the percentage on line 7.
Line 19: Subtract line 18 from line 16 and enter here, continue to page 2.
Total tax liability, tax withheld, amount you owe or overpaid, lines 26 to 37
Line 26: Income Tax Liability. Subtract lines 23 through 25 from line 22. If zero or less, enter zero.
Line 28: Add lines 26 and 27. This is your TOTAL TAX LIABILITY.
Line 30: Add lines 28 and 29, enter here.
Line 31a: Enter Kentucky income tax withheld as shown on enclosed Schedule KW-2.
Line 32: Add lines 31(a) through 31(i).
Line 36: If the total of lines 30 and 35 is more than line 32, subtract line 32 from the total of lines 30 and 35. This is the AMOUNT YOU OWE, continue to page 3.
Line 37: If line 32 is more than line 30, subtract lines 30 and 35 from line 32. This is the AMOUNT YOU OVERPAID, continue to page 3.
Fund contributions, refund and credit forward, lines 38 to 41
Line 38: FUND CONTRIBUTIONS; see instructions.
Line 39: Add lines 38(a) through 38(k).
Line 40: Amount of line 37 to be CREDITED TO YOUR 2026 ESTIMATED TAX (Credit forwards not available for amended returns).
Line 41: Subtract lines 39 and 40 from line 37. Amount to be REFUNDED TO YOU.
Sign Here
You declare under penalties of perjury that you have examined this return, including all accompanying schedules and statements, and to the best of your knowledge and belief, it is true, correct and complete.
You also understand and agree that your election to file a combined return under the provisions of Regulation 103 KAR 17:020 will result in refunds being made payable to you jointly and in each of you being jointly and severally liable for all taxes accruing under this return.
Sign on Signature of Taxpayer; on a joint return, also on Signature of Spouse.
Signature of Spouse: sign, and enter Driver's License/State Issued ID No. and Date.
More rules for Form 740-NP
Check if applicable: Amended (Enclose copy of 1040X, if applicable.)
Include a complete copy of federal Form 1040, if you received farm, business, or rental income or loss. If not required, check here.
If your situation is different
Check Payable or E-Pay Options
Check Payable: Kentucky State Treasurer. E-Pay Options: revenue.ky.gov. Include: Your Social Security number and “KY Income Tax-2025”.
Common questions about Form 740-NP
Where do I file it?
Refund or No Payment: Kentucky Department of Revenue Frankfort, KY 40618-0006. With Payment: Kentucky Department of Revenue Frankfort, KY 40619-0008.
When is this form not the right one?
Line 6: You must file a 740-NP-R if you are a full-year resident of a reciprocal state (IL, IN, MI, OH, VA, WV or WI) with Kentucky income of wages and salaries only.
Sources
[1] Form 740-NP (10-25), Kentucky Individual Income Tax Return Nonresident or Part-Year Resident, Kentucky Department of Revenue (the Official source link on this page).