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Kentucky Kentucky Individual Income Tax Return Nonresident or Part-Year Resident
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with TurboTaxExtracted from PDF file 2023-kentucky-form-740-np.pdf, last modified September 2023Kentucky Individual Income Tax Return Nonresident or Part-Year Resident
FORM 740-NP KENTUCKY INDIVIDUAL INCOME TAX RETURN Commonwealth of Kentucky Department of Revenue Check if deceased: Nonresident or Part-Year Resident ¨ Spouse ¨ Taxpayer A. Spouse’s Social Security Number 2023 For calendar year or other taxable year beginning __________________, and ending _________________ . B. Your Social Security Number Name—Last, First, Middle Initial (Joint return, give both names and initials.) Mailing Address (Number and Street including Apartment Number or P.O. Box) City, Town or Post Office State ZIP Code Check if applicable: POLITICAL PARTY FUND Amended Designating $2 will not change your refund or tax due. (Enclose copy A. Spouse B. Yourself of 1040X, if Democratic (1) (4) applicable.) FILING STATUS (see instructions) 1 Single 2 Married, filing joint return. 3 Married, filing separate returns. Enter spouse’s Social Security number above and full name here. Military Spouse Republican (2) (5) (3) (6) No Designation RESIDENCY STATUS (check one box) 4 Full-year nonresident. I did not live in Kentucky during the year. Enter state of residence as of December 31, 2023 5 Part-year resident. Complete appropriate line(s) below. Moved into Kentucky . Moved out of Kentucky . State moved from State moved to . . . 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. COMPLETE SECTION B ON PAGE 4 BEFORE COMPLETING SECTION A. SECTION A . 7 Enter percentage from Section B, line 34.......................................................................... 7 % 8 8 Enter amount from Section B, line 33, Column A. This is your Federal Adjusted Gross Income.............................. 00 9 Enter amount from Section B, line 33, Column B. This is your Kentucky Adjusted Gross Income ......................... 9 00 10 Nonitemizers: Enter $2,980 (do not prorate). Skip lines 11 and 12 . ......................................................................... 10 00 11 Itemizers: Enter itemized deductions from Kentucky Schedule A, Form 740-NP....... 11 00 12 Multiply line 11 by the percentage on line 7................................................................. 12 00 13 Subtract line 10 or 12 from line 9. This is your Taxable Income ............................................................................... 13 00 14 Tax Computation: Multiply line 13 by 4.5% (.045) enter tax...................................................................................... 14 00 15 Enter amount from Schedule ITC, Section A, line 25................................................................................................... 15 00 16 Subtract line 15 from line 14......................................................................................................................................... 16 00 17 00 18 Multiply line 17 by the percentage on line 7................................................................ 18 00 17 Enter personal tax credit amounts from Schedule ITC, Section B.............................. 19 Subtract line 18 from line 16 and enter here, continue to page 2................................................................................. 19 230004 42A740-NP (10-23) 00 Page 1 of 4 FORM 740-NP (2023) Page 2 of 4 20 Check the box that represents your total family size (see instructions for lines 20 and 21).......................................... 20 1 2 3 4 21 Multiply line 19 by Family Size Tax Credit decimal amount __ . __ __ (__ __ __%) from Schedule ITC....................... 21 00 22 22 Subtract line 21 from line 19............................................................................................................................................ 00 23 23 Enter the Education Tuition Tax Credit from Form 8863-K, line 17.............................................................................. 00 24 24 Enter Child and Dependent Care Credit from worksheet (see instructions) . ............................................................... 00 25 25 RESERVED..................................................................................................................................................................... 00 26 26 Income Tax Liability. Subtract lines 23 through 25 from line 22. If zero or less, enter zero.......................................... 00 27 Enter KENTUCKY USE TAX due on Internet, mail order, or other out-of-state purchases (see instructions).... 27 00 28 28 Add lines 26 and 27. This is your TOTAL TAX LIABILITY . ........................................................................................... 00 29 For amended return; overpayment, if any, shown on original return............................................................................. 29 00 30 Add lines 28 and 29, enter here....................................................................................................................................... 30 00 31 a Enter Kentucky income tax withheld as shown on enclosed Schedule KW-2.................................................................................................. 31a 00 b Enter 2023 Kentucky estimated tax/extension payments.................................. 31b 00 c Enter 2023 refundable certified rehabilitation credit ......................................... 31c 00 d Enter 2023 refundable entertainment incentive tax credit.................................. 31d 00 e Enter 2023 refundable development area tax credit.......................................... 31e 00 f Enter 2023 refundable decontamination tax credit............................................ 31f 00 g Enter 2023 refundable pass-through entity tax credit from Form PTET-CR, line 9............................................................................... 31g 00 Enter Nonresident Withholding from Form PTE-WH, line 9........................... 31h 00 h i For amended return; enter amount paid with original return plus additional payment(s) made after it was filed..................................................... 31i 00 32 32 Add lines 31(a) through 31(i)........................................................................................................................................... 33 If line 30 is larger than line 32, subtract line 32 from line 30, enter ADDITIONAL TAX DUE. ......................................... 34 a Estimated tax penalty Check if Form 2210-K attached..................... 34a 00 b Interest............................................................................................................... 34b 00 c Late payment penalty......................................................................................... 34c 00 d Late filing penalty............................................................................................... 34d 00 35 Add lines 34(a) through 34(d). Enter here....................................................................................................................... 00 33 00 35 00 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. OWE This is the AMOUNT YOU OWE, continue to page 3.................................................................................. 36 00 37 00 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........................................................................................................................................................... 230005 42A740-NP (10-23) Page 3 of 4 FORM 740-NP (2023) 38 FUND CONTRIBUTIONS; see instructions. a Nature and Wildlife Fund................................................................................... 38a 00 b Child Victims’ Trust Fund................................................................................... 38b 00 c Veterans’ Program Trust Fund........................................................................... 38c 00 d Breast Cancer Research/Education Trust Fund................................................ 38d 00 e Farms to Food Banks Trust Fund...................................................................... 38e 00 f Local History Trust Fund.................................................................................... 38f 00 g Special Olympics Kentucky................................................................................ 38g 00 h Pediatric Cancer Research Trust Fund.............................................................. 38h 00 i Rape Crisis Center Trust Fund ........................................................................ 38i 00 j Court Appointed Special AdvocateTrust Fund................................................... 38j 00 k YMCA Youth Association Fund......................................................................... 38k 00 39 Add lines 38(a) through 38(k).......................................................................................................................................... 39 00 CREDIT FORWARD 40 Amount of line 37 to be CREDITED TO YOUR 2024 ESTIMATED TAX ............................ 40 00 (Credit forwards not available for amended returns) REFUND 00 41 Subtract lines 39 and 40 from line 37. Amount to be REFUNDED TO YOU ....................................... 41 I, the undersigned, declare under penalties of perjury that I have examined this return, including all accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. I also understand and agree that our election to file a combined return under the provisions of Regulation 103 KAR 17:020 will result in refunds being made payable to us jointly and in each of us being jointly and severally liable for all taxes accruing under this return. Sign Here Paid Preparer Use Signature of Taxpayer Driver’s License/State Issued ID No. Date Signature of Spouse Driver’s License/State Issued ID No. Date Signature of Preparer Date Name of Preparer or Firm ID Number Email Telephone No. Telephone Number (daytime) May the DOR discuss this return with this preparer? ¨ ¨ Yes No Enclose Include a complete copy of federal Form 1040, if you received farm, business, or rental income or loss. If not required, check here. Refund or No Payment Kentucky Department of Revenue Frankfort, KY 40618-0006 Payment Check Payable: Kentucky State Treasurer E-Pay Options: revenue.ky.gov Include: Your Social Security number and “KY Income Tax—2023” With Payment Kentucky Department of Revenue Frankfort, KY 40619-0008 230006 42A740-NP (10-23) Page 4 of 4 FORM 740-NP (2023) SECTION B INCOME 1 Enter all wages, salaries, tips, etc. (enclose Kentucky Schedule KW–2) Do not include moving expense reimbursements............................ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 A. Total from Enclosed Federal Return B. Kentucky 00 Moving expense reimbursement................................................................................... 2 00 Interest.......................................................................................................................... 3 00 Dividends...................................................................................................................... 4 00 Taxable refunds, credits or offsets of state and local income taxes.............................. 5 00 Alimony received.......................................................................................................... 6 00 Business income or loss (enclose federal Schedule C)................................................ 7 00 Capital gain or loss (enclose federal Schedule D)........................................................ 8 00 Other gains or losses (enclose federal Form 4797)...................................................... 9 00 a Federally taxable IRA distributions, pensions and annuities.................................. 10a 00 ( b Pension income exclusion (enclose Schedule P if more than $31,110 per taxpayer) ....... 10b Rents, royalties, partnerships, estates, trusts, etc. (enclose federal Schedule E)........ 11 00 Farm income or loss (enclose federal Schedule F)...................................................... 12 00 Unemployment compensation (see instructions).......................................................... 13 00 Taxable Social Security benefits................................................................................... 14 00 Gambling winnings....................................................................................................... 15 00 00 00 00 00 00 00 00 00 00 00 00) 00 00 00 00 16 Other income (list type and amount) 00 00 00 00 00 00 Moving expenses for members of the armed forces..................................................... 21 Deductible part of self-employment tax........................................................................ 22 Self-employed SEP, SIMPLE, and qualified plans deduction....................................... 23 Self-employed health insurance deduction................................................................... 24 Penalty on early withdrawal of savings......................................................................... 25 00 00 00 00 00 00 00 00 00 Student loan interest deduction.................................................................................... 28 RESERVED.................................................................................................................. 29 Archer MSA deduction.................................................................................................. 30 00 00 00 00 00 00 00 00 00 00 16 17 Combine lines 1 through 16. This is your Total Income 17 ADJUSTMENTS TO INCOME 18 Educator expenses....................................................................................................... 18 19 Certain business expenses of reservists, performing artists and fee-basis government officials (enclose federal Form 2106)........................................ 19 20 Health savings account deduction (enclose federal Form 8889).................................. 21 22 23 24 25 20 00 00 00 00 26 Alimony paid (enter recipient’s name and Social Security number) 26 27 IRA deduction............................................................................................................... 28 29 27 30 31 Other deductions (list type and amount) 31 00 00 32 Add lines 18 through 31. Total Adjustments to Income . .......................................... 32 00 00 33 Subtract line 32 from line 17. This is your Adjusted Gross Income . ....................... 33 00 00 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.................................. 34 230041 42A740-NP (10-23) . %
Form 740-NP
More about the Kentucky Form 740-NP Individual Income Tax Nonresident TY 2023
File Form 740-NP if you are a nonresident and:
• had income from Kentucky sources.
or are a part-year Kentucky resident and:
• moved into or out of Kentucky during the taxable year.
• had income while a Kentucky resident.
• had income from Kentucky sources while a nonresident.
Form 740-NP requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Kentucky Individual Income Tax Return Nonresident or Part-Year Resident in January 2024, so this is the latest version of Form 740-NP, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 740-NP directly from TaxFormFinder. You can print other Kentucky tax forms here.
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File Now with TurboTaxRelated Kentucky Individual Income Tax Forms:
TaxFormFinder has an additional 129 Kentucky income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Kentucky Form 740-NP.
| Form Code | Form Name |
|---|---|
| Form 740-NP-R | Kentucky Income Tax Return Nonresident-Reciprocal State |
| Schedule ME (740-NP) | Moving Expense & Reimbursement Form 42A740-NP-ME |
| Schedule A (740-NP) | Itemized Deductions for Nonresidents or Part-Year Residents |
View all 130 Kentucky Income Tax Forms
Form Sources:
Kentucky usually releases forms for the current tax year between January and April. We last updated Kentucky Form 740-NP from the Department of Revenue in January 2024.
Form 740-NP is a Kentucky Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Kentucky Form 740-NP
We have a total of eleven past-year versions of Form 740-NP in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 740-NP
PDF Form Pack
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