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42A740(I) (10-15)2015 Kentucky Individual Income TaxInstructions for Forms 740 and 740-EZGeneral InformationWhich form should I file?data entry errors for the department andresults in a faster refund for you.File Form 740-EZ if you are a Kentuckyresident for the entire year and:Check to be sure your software generates an acceptable form. A list ofvendors whose software has beenapproved is posted on the Internet atwww.revenue.ky.gov, the Departmentof Revenue’s Web site. are filing federal Form 1040EZ. file as single. do not claim additional credits forbeing age 65 or over, blind, or amember of the Kentucky NationalGuard at the end of 2015. had only wages, salaries, tips,unemployment compensation, taxablescholarship or fellowship grants, andtaxable interest was 1,500 or less.File Form 740 if you are a full-yearKentucky resident and: have farm, business, rental and/or capital gain income or losses.itemize deductions.have additions to or subtractions fromfederal adjusted gross income (seeinstructions). Schedule M required.report on an accrual basis.c l a i m Ke n t u ck y e s t i m a t e d t a xpayments.have pension income.File Form 740-NP if you are a nonresidentand: had income from Kentucky sources.or are a part-year Kentucky resident and: moved into or out of Kentucky duringthe taxable year. had income while a Kentucky resident. had income from Kentucky sourceswhile a nonresident.Where to Get FormsForms and instructions are availableonline from the Department of Revenue’sWeb site at www.revenue.ky.gov and atall Kentucky Taxpayer Service Centers.They may also be obtained by writingFORMS, Kentuck y Department ofRevenue, P. O. Box 518, Frankfort, KY40602-0518, or by calling (502) 564-3658.Address ChangeIf you move after you file your tax return,please notify the Kentucky Department ofRevenue of your new address. This canbe done by sending a change of addresscard (available at your local post office)to:Taxpayer Assistance Section, KentuckyDepartment of Revenue, P.O. Box 181,Station 56, Frankfort, KY 40602-0181.Notification can also be made to anyKentucky Taxpayer Service Center. A listof locations is included in your packet.Refund InquiriesComputer-GeneratedReturns and 2-D BarCodeMost software packages produce a 2-Dbar code. The Department of Revenuescans the bar code that contains all ofthe information needed to process yourreturn. The bar code is printed in theupper right-hand corner of the returnwhen you prepare your return usingan approved software package. Lastminute changes should be entered intothe program and the entire return printedagain so that the bar code also containsthe correct information. This bar codeshould not be covered up or markedthrough. Using the bar code reducesYou may check the status of your refundat www.revenue.ky.gov or by calling ourautomated line at (502) 564-1600. Thesesystems are available 24 hours, 7 daysa week, and are updated nightly. Thefollowing information from your returnwill be required: Your Social Security Number shown onthe return. The exact whole-dollar amount to berefunded to you.Information about electronically filedreturns should be available within 72hours of receipt. Information aboutother refund request filed on paper willbe available after the return has completed initial processing (approximately12 weeks).Need a Copy ofYour Tax Return?If you need a copy of your tax return,you must send your request in writing to:Taxpayer Assistance Section, KentuckyDepartment of Revenue, P.O. Box181, Station 56, Frankfort, KY 406020181. Please include your name(s)as it appeared on your return, SocialSecurity number(s), your completemailing address, and a photo ID. Toensure confidentiality, all requests mustinclude your signature.How Long ShouldRecords be Kept?Keep a copy of your tax return,worksheets and records of all itemsappearing on it (such as Forms W-2 and1099 or other receipts) until the statuteof limitations runs out for that return.Usually, this is four yearsfrom the date the return wasdue or filed (with extensions),or the date the tax was paid,whichever is later. You shouldkeep some records longer.For example, keep propertyrecords (including those on your home)as long as they are needed to figurethe basis of the original or replacementproperty.Filing as an InjuredSpouse on YourFederal Form 1040?Kentucky does not recognize the federalinjured spouse form. Income tax refundsmay be withheld by the department if youowe money to the Kentucky Departmentof Revenue, another state agency or theInternal Revenue Service.Kentucky law requires the offset ofthe entire refund if a joint return isfiled. If spouses want to keep their taxliabilities and/or refunds separate, eachmust file a separate tax form. If youchoose to file separately on a combinedreturn, for agencies other than theDepartment of Revenue, the refund willbe apportioned between spouses, based3
on each spouse’s income. The indebtedspouse’s refund will then be paid to theappropriate agency.Death of a TaxpayerIf a taxpayer died before filing a returnfor 2015, the taxpayer’s spouse orpersonal representative may have tofile and sign a return for that taxpayer.A personal representative can be anexecutor, administrator or anyone whois in charge of the deceased taxpayer’sproper ty. If the deceased taxpayerdid not have to file a return but hadtax withheld, a return must be filed toget a refund. The person who files thereturn should enter “DECD” after thedeceased taxpayer’s name and write“DECEASED” and the date of deathacross the top of the return.If your spouse died in 2015 and you didnot remarry in 2015, you can file jointlyor separately on a combined return. Thereturn should show your spouse’s 2015income before death and your incomefor all of 2015. You can also file jointlyor separately on a combined return ifyour spouse died in 2016 before filinga 2015 return. Write “Filing as survivingspouse” in the area where you sign thereturn. If someone else is the personalrepresentative, he or she must also sign.Death of MilitaryPersonnel Killedin Line of DutyKRS 141.010(10)(t) exempts all incomeearned by soldiers killed in the line ofduty from Kentucky tax for the yearduring which the death occurred and theyear prior to the year during which thedeath occurred.The exemption applies to tax yearsbeginning after December 31, 2001. Theincome exclusion applies to all incomefrom all sources of the decedent, notjust military income. The exclusionincludes all federal and state deathbenefits payable to the estate or anybeneficiaries.4Amended returns may be filed for theyear the soldier was killed in the lineof duty and the year prior to the yearof death. The amended returns mustbe filed within the statute of limitationsperiod; four years from the due date, theextended due date or the date the taxwas paid, whichever is later.If a combined return was filed, theexclusion would apply to the incomereported in Column A or Column B ofthe Kentucky return attributable to themilitary member. If a joint return wasfiled, the income must be separatedaccordingly. Refunds will be issuedin the names on the original return.Beneficiaries or estates that receiveddeath benefits that were included in aKentucky return may file an amendedreturn to request a refund of taxes paidon the benefit.The Department of Revenue will use theVeterans Administration definition for“in the line of duty,” which states thata soldier is in the line of duty when heis in active military service, whether onactive duty or authorized leave; unlessthe death was the result of the person’sown willful misconduct.Income Tax Withholdingfor 2016If the amount you owe or the amountyou overpaid is large, you may wantto change the amount of income taxwithheld from your 2016 pay. To do soyou must file a new Form K-4 with youremployer.The Family Size Tax Credit is based onmodified gross income and the size ofthe family. See instructions for Lines 20and 21 for further explanation of theselimitations. Changes have been madeto the Special Withholding ExemptionCertificate (Form K-4E) to reflect theFamily Size Tax Credit. If you do notexpect to have any tax liability for thecurrent year and you meet the modifiedgross income requirements, you maybe entitled to claim exemption fromwithholding of Kentucky income tax.The Special Withholding ExemptionCertificate (Form K-4E) can bedownloaded at http://revenue.ky.gov/business/whtax.htm, the Department ofRevenue’s Web site.2016 Estimated TaxPaymentsPersons who reasonably expect to haveincome in excess of 5,000 from whichno Kentucky income tax will be withheldmay be required to make estimated taxpayments on Form 740-ES. However,if the amount of estimated tax is 500or less, no estimated payments arerequired. Persons who do not prepayat least 70 percent of the tax liabilitymay be subject to a 10 percent penaltyfor underpayment of estimated tax. Ifyou are required to make estimated taxpayments you may also be subject tointerest if the payments are not madetimely. Prepayments for 2016 may bemade through withholding, a creditforward of a 2015 overpayment orestimated tax installment payments.Estimated tax installments may now bemade electronically using Form EPAY,or when electronically filing your returnusing Form 8879-K, or through mailinga 740-ES with payment.The instructions for Form 740-ES includea worksheet for calculating the amountof estimated tax due and for makinginstallment payments. These formsmay be obtained from the KentuckyDepartment of Revenue, P. O. Box518, Frankfort, KY 40602-0518, or anyKentucky Taxpayer Service Center, or bycalling (502) 564-3658.Return AdjustmentsIf the Department of Revenue adjusts yourreturn and you do not understand theadjustment, you may write to TaxpayerAssistance, Kentucky Department ofRevenue, P.O. Box 181, Station 56,Frankfort, KY 40602-0181 or call (502) 5644581. If you disagree with an adjustmentmade to your return, you may appealthat adjustment by submitting a writtenprotest within 45 days of notification.Amended ReturnsIf you discover that you omitteddeductions or otherwise improperlyprepared your return, you may obtaina refund by filing an amended returnwithin four years of the due date of theoriginal return. You are required to filean amended return to report omittedincome. You may obtain Form 740-Xby contacting a Kentucky TaxpayerService Center or writing FORMS,Kentucky Department of Revenue,P. O. Box 518, Frankfort, KY 40602-0518.You may also download Form 740-X atwww.revenue.ky.gov, the Department ofRevenue’s Web site.
Federal AuditAdjustmentsTaxpayers who have received a finaldetermination of an Internal RevenueService audit must submit a copyto the department within 30 daysof its conclusion. The informationshould be submitted to the IndividualGovernmental Program Section,Kentucky Department of Revenue,P.O. Box 1074, Station 68, Frankfort,KY 40602-1074.ConfidentialityKentucky Revised Statute 131.190 requiresthe Department of Revenue to maintainstrict confidentiality of all taxpayerrecords. No employee of the Departmentof Revenue may divulge any informationregarding the tax returns, schedules orreports required to be filed. However,the Department of Revenue is notprohibited from providing evidence to ortestifying in any court of law concerningofficial tax records. Also, Departmentof Revenue employees or any otherperson authorized to access confidentialstate information are prohibited fromintentionally viewing such informationwithout an official need to view.The department may provide officialinformation on a confidential basis to theInternal Revenue Service or to any othergovernmental agency with which it hasan exchange of information agreementwhereby the department receives similaror useful information in return.Individuals who receive a federalextension are not required to request aseparate Kentucky extension. They canmeet the requirements by attaching acopy of the application for automaticfederal extension to the Kentucky return.Interest and penalty charges can beavoided or reduced by sending paymentwith your extension request by the duedate. If you wish to make a paymentprior to the due date of your return whenusing the:IRS extensions by e-file (by personalcomputer or a taxprofessional)—Attach acopy of Form 4868 with theconfirmation number in the lower righthand corner of the form or a copy of theelectronic acknowledgment.(1) Kentuck y Extension—CompleteSection II, Kentuck y ExtensionPayment Voucher, of the Applicationfor Extension of Time to File, Form40A102, and send with payment.Write “KY Income Tax—2015” andyour Social Security number(s) onthe face of the check.Military Personnel—Kentucky residentswho are in the military are often grantedextensions for tax filings when servingoutside the United States. Any extensiongranted for federal income tax purposeswill be honored for Kentucky income taxpurposes.Combat Zone Extension—Membersof the Army, Navy, Marines, Air Force,or Public Health Service of the UnitedStates government who serve in anarea designated as a combat zone bypresidential proclamation shall not berequired to file an income tax return andpay the taxes, which would otherwisebecome due during the period of service,until 12 months after the service iscompleted. Members of the NationalGuard or any branch of the Reservescalled to active duty to serve in a combatzone are granted the same extension.Interest and Penalties—Interest at the“tax interest rate” applies to any incometax paid after the original due date of thereturn. If the amount of tax paid by theoriginal due date is less than 75 percentof the tax due, a late payment penaltymay be assessed (minimum penalty is 10).(2) Federal Automatic Extension—Makea copy of the lower portion of thefederal Application for AutomaticExtension, Form 4868, and sendwith payment. Write “KY IncomeTax—2015” and your Social Securitynumber(s) on the face of the check.Personal PropertyFormsKentuck y business taxpayer s arereminded to report all taxable personalproperty, except motor vehicles, ownedon January 1 to either the propertyvaluation administrator in the countyof residence (or location of business)or the Office of Property Valuation inFrankfort. Tangible personal property isto be reported on theTangiblePersonal PropertyTax Return,Form 62A500. The due datefor this return is May 15.Do not mail this return with your incometax return; use a separate envelope. Extension of Timeto FileTaxpayers who are unable to file a returnby April 18 may request an extension.Taxpayers may elect to file this requestelectronically or by mailing the extensionto the Department of Revenue on orbefore the due date of the return. Therequest must state a reasonable causefor the inability to file. Inability to payis not an acceptable reason. Acceptablereasons include, but are not limited to,destruction of records by fire or floodand serious illness of the taxpayer.Extensions are limited to six months. Acopy of the Kentucky extension requestmust be attached to the return.Kentucky Department of RevenueMission StatementAs part of the Finance and Administration Cabinet, the mission of the KentuckyDepartment of Revenue is to administer tax laws, collect revenue, and provide servicesin a fair, courteous, and efficient manner for the benefit of the Commonwealth andits citizens.* * * * * * * * * * * * * * * * * *The Kentucky Department of Revenue does not discriminate on the basis of race,color, national origin, sex, age, religion, disability, sexual orientation, gender identity,veteran status, genetic information or ancestry in employment or the provision ofservices.5
2015 FEDERAL/KENTUCKY INDIVIDUAL INCOME TAX DIFFERENCESKentucky income tax law is based on the federal incometax law in effect on December 31, 2013. The Department ofRevenue generally follows the administrative regulations andrulings of the Internal Revenue Service in those areas whereno specific Kentucky law exists.The chart below provides a quick reference guide to themajor federal/Kentucky differences. It is not intended to be allinclusive. Items not listed may be referred to the Departmentof Revenue to determine Kentucky tax treatment.FEDERALTAX TREATMENTPROVISIONKENTUCKYTAX TREATMENT1. Interest from Federal ObligationsTaxable2. Retirement Income from:Commonwealth of Kentucky Retirement SystemsPartially exempt if retiredafter December 31, 1997;Taxableexempt if retired beforeJanuary 1, 1998;TaxableSchedule P may be requiredTaxableKentucky Local Government Retirement SystemsFederal and Military Retirement SystemsExempt3. Pensions and Annuities Starting After 7/1/863-year recovery rule eliminated3-year recovery rule retainedand Before 1/1/904. Other Pension and Annuity IncomeTaxable100% excludable up to 41,110;Schedule P may be required5. Benefits from U.S. Railroad Retirement BoardMay be taxableExempt; Schedule P may berequired6. Social Security BenefitsMay be taxableExempt7. Capital Gains on Sale of Kentucky Turnpike BondsTaxableExempt8. Other States’ Municipal Bond Interest IncomeExemptTaxable9. Kentucky Local Government Lease Interest PaymentsTaxableExempt10. Long-Term Care Insurance Premiums Paid WithLimited deduction as self-employed100% adjustment to grossAfter-Tax Dollars health insurance income11. Medical and Dental Insurance Premiums Paid WithLimited deduction as self-employed100% adjustment to grossAfter-Tax Dollars health insurance income12. Capital Gains on Property Taken byTaxableExemptEminent Domain13. Election Workers—Income for Training orTaxableExemptWorking at Election Booths14. Artistic ContributionsNoncash contribution allowed asAppraised value allowed asitemized deduction itemized deduction oradjustment to income15. State Income TaxesDeductibleNondeductible16. Leasehold Interest—Charitable ContributionMay be deductibleDeductible; Schedule HHrequired17. Kentucky Unemployment Tax CreditNo credit allowed 100 per certified employee;Schedule UTC required18. Work Opportunity Credit (federal Form 5884)Tax credit allowed; wage expenseNo credit allowed; entire wagereduced by amount of credit expense is deductible19. Welfare to Work Credit (federal Form 8861)Tax credit allowed; wage expenseNo credit allowed; wage expensereduced by amount of credit reduced by amount of federalcredit20. Child and Dependent Care CreditTax credit based on expenses20% of federal credit21. Family Size Tax CreditNo credit allowedDecreasing tax credit allowed22. Education Tuition Tax CreditTax credit based on expensesCredit allowedForm 8863-K required23. Taxpayer Who May be Claimed as DependentMay not claim selfMay claim selfon Another’s Return (i.e., full-time student)24. Child’s Income Reported by ParentPermitted; taxed at parent’s rateNot permitted25. National Tobacco Settlement TLAP IncomeTaxableExemptQuota Buyout (including imputed interest)26. Domestic Production Activities DeductionDeductibleDeductible; may be limited27. Active Duty Military PayTaxableExempt28. Certain Business Expenses of ReservistsDeductibleNondeductible6
INSTRUCTIONS2015 FORM 740Do You Have to File a Kentucky Return?If you were a Kentucky resident for the entire year, your filingrequirement depends upon your family size, modified grossincome, Kentucky adjusted gross income and income fromself-employment.You must file if your modified gross incomeexceeds the amount in Chart A and your Kentucky adjustedgross income exceeds the amount in Chart B.Complete your federal tax return first. If you are not requiredto file a federal tax return, see instructions for Line 5.KENTUCKY ADJUSTED GROSS INCOME(Use Chart B if Modified Gross Income is Greater Thanthe Amounts in Chart A)Kentucky Adjusted Gross Income—Consists of your federaladjusted gross income plus any additions and subtractionsfrom Schedule M, Modifications to Federal Adjusted GrossIncome.MODIFIED GROSS INCOME AND FAMILY SIZE(Use With Chart A)Family Size—Consists of yourself, your spouse if marriedand living in the same household and qualifying children.For the purposes of computing the Family Size Tax Credit,the maximum family size is four.Qualifying Dependent Child—Means a qualifying child asdefined in Internal Revenue Code Section 152(c), and includesa child who lives in the household but cannot be claimed as adependent if the provisions of Internal Revenue Code Section152(e)(2) and 152(e)(4) apply. In general, to be a taxpayer’squalifying child, a person must satisfy four tests: Relationship—The taxpayer’s child or stepchild (whetherby blood or adoption), foster child, sibling or stepsibling,or a descendant of one of these. Residence—Has the same principal residence as thetaxpayer for more than half the tax year. A qualifying childis determined without regard to the exception for childrenof divorced or separated parents. Other federal exceptionsapply. Age—Must be under the age of 19 at the end of the taxyear, or under the age of 24 if a full-time student for atleast five months of the year, or be permanently and totallydisabled at any time during the year.Chart BIf Your Filing Status is:Your KentuckyAdjusted Gross Incomeis greater than:Single Person—Under age 65. and . 2,940Single Person—Age 65 or over or blind. and . 4,940Single Person—Age 65 or over and blind. and . 6,440Taxpayer and Spouse—Both under age 65. and . 3,440Taxpayer and Spouse—One age 65 or over. and . 5,440Taxpayer and Spouse—Both age 65 or over. and . 6,740 Support—Did not provide more than one-half of his/herown support for the year.Modified Gross Income—Modified gross income is the greaterof federal adjusted gross income adjusted to include interestincome derived from municipal bonds (non-Kentucky) andlump-sum pension distributions not included in federaladjusted gross income; or Kentucky adjusted gross incomeadjusted to include lump-sum pension distributions notincluded in federal adjusted gross income.TAXPAYERS WITH SELF-EMPLOYMENT INCOME—Must filea Kentucky individual income tax return regardless of theamount of Kentucky adjusted gross income used in the ChartB if you have gross receipts from self-employment in excessof modified gross income for your family size in Chart A.Chart AYour Modified GrossIncome is greater than:If Your Family Size is:One.Two.Three.Four or More.andandandand. 11,770. 15,930. 20,090. 24,250 TIP: Even though the filing requirementsare not met, an income tax return must befiled to claim a refund of the Kentucky taxeswithheld.7
FILING REQUIREMENTS (Continued)Part-time or part-year workers may have income taxeswithheld from their paychecks even though the filingrequirements are not met. An income tax return must be filedto claim a refund of the Kentucky taxes withheld.A child meeting the filing requirements must file a returneven though being claimed as a dependent by the parent.Kentucky income tax law contains no special provisions fortaxing the income of a minor child at the parent’s tax rates northe reporting of income of a child on the parent’s return.Generally, all income of Kentucky residents, regardless ofwhere it was earned, is subject to Kentucky income tax.Nonresidents and part-year residents must report incomeon Form 740-NP.Military Personnel—MILITARY PAY EXCLUSION—Effectivefor taxable years beginning on or after January 1, 2010, allmilitary pay received by active duty members of the ArmedForces of the United States, members of reserve componentsof the Armed Forces of the United States, and members ofthe National Guard will be exempt from Kentucky incometax. KRS 141.010(10)(u)Soldiers will claim the exemption by excluding military paywhen filing a Kentucky individual income tax return starting with the 2010 return. Provided the military member hasno income other than military pay, he or she would not berequired to file a Kentucky income tax return. The militarypay exemption applies to all Kentucky military members regardless of where the member is stationed. Kentucky incometax should no longer be withheld from checks received formilitary pay, beginning January 1, 2010. If Kentucky incometax is incorrectly withheld from a soldier’s military pay, theDepartment of Revenue will refund the tax withheld.Kentucky residents who are in the military are often grantedextensions for military service when serving outside theUnited States. Any extension granted for federal incometax purposes will be honored for Kentucky income taxpurposes.For Fiscal Year Filers Only—Most people pay taxes for acalendar year. However, if you file for a taxable year otherthan a calendar year or for part of a year, enter the beginningand ending dates of that year on the line at the top of theform.When and Where to FileThe income tax return for calendaryear 2015 must be postmarked orsubmitted electronically no later thanApril 18, 2016, to avoid penalties andinterest. Mail to:Refund/Other ReturnsKentucky Department of RevenueFrankfort, KY 40618-0006Pay ReturnsKentucky Department of RevenueFrankfort, KY 40619-00088APRIL 2016SMTWTFS1 23 4 5 6 7 8 910 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 3018Taxpayers who expect refunds should file as early as possibleto receive refunds promptly. If you have your tax returnprepared by another person, you may wish to mail the returnyourself in order to ensure prompt filing.Social Security Number—You are required to provide yoursocial security number per Section 405,Title 42, of the UnitedStates Code. This information will be used to establish youridentity for tax purposes only.Political Party Fund DesignationYou may designate 2 of your taxes to either the Democraticor Republican party if you have a tax liability of at least 2 ( 4for married persons filing joint returns). Fifty cents will be paidto the corresponding political organization in your county ofresidence and the remainder will be paid to the respectivestate political party. This designation will not increase yourtax or decrease your refund. You may make this designationby checking the applicable box. A taxpayer and spouse mayeach make a designation. Personsmaking no designation shouldcheck the “No Designation” box.Reporting Periods and Accounting ProceduresKentucky law requires taxpayers to report income on thesame calendar or fiscal year and to use the same methods ofaccounting as required for federal income tax purposes. Anyfederally approved change in accounting period or methodsmust be reported to the Kentucky Department of Revenue.Attach a copy of the federal approval.Changes to federal income tax law made after the InternalRevenue Code reference date contained in KRS 141.010(3)shall not apply for purposes of Chapter 141 unless adoptedby the General Assembly.Filing StatusLegal liabilities are affected by the choice of filing status.Married persons who file joint or combined returns are jointlyand severally liable for all income taxes due for the periodcovered by the return. That is, each spouse may be heldlegally responsible for payment of taxes on income earned bythe other. If spouses want to credit the refund of one againstthe liability of the other or combine their tax liabilities orrefunds, they must file a combined return. If spouses want tokeep their tax liabilities and/or refunds separate, each mustfile a separate tax form. Check the box that describes your filing status. If youare married, filed a joint federal return and both youand your spouse had income, you may be able to reduceyour tax by using Filing Status 2 rather than Filing Status 3.Filing Status 1, Single—Use this filing status if you areunmarried, divorced, widowed, legally separated by courtdecree, or if you filed as “Head of Household” or “QualifyingWidow(er)” on your federal return.
Filing Status 2, Married Filing Separately on This Combined Return—Use this filing status to report your incomesindividually but on only one tax form. You do this by fillingin both Columns A and B. You may file separately on thiscombined return regardless of whether you filed jointly orseparately for federal purposes if both you and your spousehad income. This filing status usually results in a lower taxthan Filing Status 3.Each spouse must claim his or her own income and deductions. The total of Line 5, Columns A and B, must equal yourand your spouse’s federal adjusted gross income.Filing Status 3, Married Filing Joint Return—Use this filingstatus if you and your spouse choose to file a joint returneven if one spouse had no income. Jointly means that youand your spouse add your incomes together and report inColumn B. If both you and your spouse have income, it maybe to your benefit to use Filing Status 2.Filing Status 4, Married Filing Separate Returns—If using thisfiling status, you and your spouse must file two separate taxforms. When filing separate returns, the name and SocialSecurity number of each spouse must be entered on bothreturns. Enter the spouse’s Social Security number in theblock provided, and enter the name on Line 4.federal adjusted gross income. For a list of differences, seethe Federal/Kentucky Individual IncomeTax Differences chartand the line-by-line instructions.LINE 6—Additions to Federal Adjusted Gross Income—Enteramount from Schedule M, Part I, Line 8.LINE 8—Subtractions from Federal Adjusted GrossIncome—Enter amount from Schedule M, Part II, Line 20.LINE 9—Kentucky Adjusted Gross Income—Subtract Line 8from Line 7. This is your Kentucky Adjusted Gross Income.Taxable IncomeLINE 10, Deductions—Taxpayers may elect to itemizedeductions or elect to use the standard deduction of 2,440.If one spouse itemizes deductions, the other must itemize.See specific instructions for Schedule A.Itemizers, complete Schedule A and enter allowable
tax withheld, a return must be filed to get a refund. The person who files the return should enter "DECD" after the deceased taxpayer's name and write "DECEASED " and the date of death across the top of the return. If your spouse died in 2015 and you did not remarry in 2015, you can file jointly or separately on a combined return. The
