Filing a past-due tax return can feel overwhelming, especially if you look back several years. If you're wondering how to file your Kentucky tax return for 2017, this guide breaks it down in a clear, manageable way. Whether you're filing as an individual, part of a family, or a small business owner, Kentucky has specific requirements you must meet—even if you've already submitted your federal income tax return for that year.

The process involves more than just filling out forms. You'll need to understand who must file, which documents apply, and how your individual income tax return ties into both state and federal rules. Fortunately, the Kentucky Department of Revenue offers helpful tools to assist taxpayers with meeting these requirements.

In this article, we’ll walk through each step to help you file your 2017 state tax return for Kentucky accurately and confidently. You'll learn which forms to use, how to report your income, and how to avoid common mistakes that can delay your tax return or refund. 

Who Needs to File a 2017 Kentucky Tax Return

Not everyone must file a Kentucky return for 2017, but understanding whether you fall under the filing requirement is the first step. Kentucky uses both modified gross income and Kentucky adjusted gross income (KAGI) to determine who must file.

Filing Thresholds by Family Size and Income

You were required to file a 2017 tax return for Kentucky income if both of the following applied:

  • Your modified gross income exceeded a specific threshold based on your family size:
    • 1 person: $12,060
    • 2 people: $16,240
    • 3 people: $20,420
    • 4 or more people: $24,600
  • And your Kentucky adjusted gross income exceeded the limits below:

    • Single, under 65: $2,980
    • Single, 65 or older (or blind): $4,980
    • Single, 65+ and blind: $6,480
    • Married, both under 65: $3,480
    • Married, one spouse 65 or older: $5,480
    • Married, both 65 or older: $6,780

You were not required to file if your income fell below these thresholds. However, it may still be beneficial.

Who Should File Even If Not Required

You should consider filing even if you don’t technically qualify under the thresholds, especially if:

  • You had Kentucky tax withheld from your pay and want to claim a refund
  • You were self-employed with gross receipts that exceeded the filing thresholds
  • You received a W-2, 1099, or other income form showing withheld Kentucky tax

Filing ensures you can retrieve any overpaid tax and maintain a clean record with the state.

Special Situations for Taxpayers

  • Self-employed individuals must file regardless of net income if their gross receipts exceed the income threshold.
  • Part-year residents or nonresidents who earned Kentucky-sourced income in 2017 must also file.
  • Students, retirees, and temporary employees should evaluate their income against both thresholds.

Many taxpayers miss out on refunds simply because they think they’re not required to file. If you’re unsure whether you qualify, it’s best to review your income sources for the year and consult state guidance or a tax preparer.

Important 2017 Tax Information and Deadlines

Even though 2017 has expired, understanding the original deadlines and how they affect late filings is essential. The original due date for the 2017 Kentucky tax return was April 18, 2017. You can submit your return if you haven’t filed it by then, but late penalties and interest may apply.

Late Filing and Payment Penalties

If you owed tax and missed the filing deadline, Kentucky imposes:

  • A minimum penalty of $10
  • Additional interest on unpaid balances starting from the original due date
  • Possible failure-to-file or failure-to-pay penalties, depending on how late your return is filed

You can still file a late return to claim a refund or correct your records. If you’ve already paid your federal taxes for 2017, ensure your Kentucky return aligns with that information.

Requesting an Extension

For 2017, Kentucky automatically honored federal extensions. If you filed IRS Form 4868, you had more time to file, but not more time to pay. Any balance due had to be submitted by the original April 18 deadline to avoid interest or penalties.

If you didn’t file a federal extension, you could request a Kentucky-only extension using Form 740-EXT. However, you needed a valid reason, such as illness or a natural disaster. The inability to pay does not qualify for an extension.

Tip for Late Filers

Even if the current year is far past 2017, Kentucky still allows filings for past-due returns, as long as you comply with their documentation and procedures. Always cross-check your figures with your federal return and submit all necessary forms.

Which Forms and Schedules to Use

Filing your 2017 Kentucky individual income tax return starts with selecting the correct form based on your residency and income situation. Choosing the wrong form or missing a supporting document is one of the most common causes of delay or rejection.

Main Forms for 2017

  • Form 740 Full-Year Residents: Use this if you were a Kentucky resident for the entire year and must report income from wages, self-employment, rental properties, capital gains, or retirement accounts. It is the most comprehensive form.
  • Form 740-EZ Simplified Return: If you were a full-year resident with basic income, such as wages or unemployment, and filed a federal Form 1040EZ, this paper form is a quicker option. It is not for those who wish to claim additional credits or have multiple income types.
  • Form 740-NP Nonresident and Part-Year Residents: Use this if you moved into or out of Kentucky during 2017 or earned Kentucky-source income while living elsewhere. It helps allocate only the income earned during your Kentucky residency.

Supporting Schedules You May Need

Depending on your income and deductions, these schedules might be required:

  • Schedule M Modifications to Federal AGI: Use this to report additions or subtractions to your federal adjusted gross income, like municipal bond interest or military pay exemptions.
  • Schedule A Itemized Deductions: File this only if your itemized deductions exceed the 2017 Kentucky standard deduction of $2,480.
  • Schedule KW-2 Wage and Tax Summary: Required for submitting paper forms. It summarizes wages and withholding information from W-2s or 1099s without attaching the originals.
  • Schedule P Pension Income Exclusion excludes retirement or pension income from your state return.

Tips for Using the Right Forms

  • Always double-check which form matches your situation—full-year, part-year, or nonresident.
  • Review the full instructions packet provided by the Kentucky Department of Revenue.
  • Even if you're filing electronically, you may still need to complete these schedules before submitting.

Filing the correct forms and schedules helps you report your individual income tax accurately and avoid processing delays.

Step-by-Step Instructions to File Your Kentucky Return

Filing your Kentucky tax return for 2017 may seem daunting, but breaking it down into manageable steps can simplify the process. This section will guide you through the essential stages, from gathering documents to calculating your final refund or balance due.

Step 1: Gather All Required Documents

Start by collecting all income and deduction records, including:

  • W-2 forms from employers
  • 1099 forms for contract work, interest, dividends, or retirement income
  • Documentation for business or rental property income
  • Receipts for deductible expenses like medical bills, charitable contributions, or mortgage interest
  • A copy of your 2016 Kentucky return, if available
  • Proof of estimated tax payments made in 2017

Having all your tax information organized helps prevent delays or misreporting.

Step 2: Complete Your Federal Return First

Kentucky tax calculations begin with your federal adjusted gross income (AGI). Before starting your state forms, finish your federal income tax return and verify the AGI figure from your IRS Form 1040. That number will be the starting point for your Kentucky calculations.

Step 3: Choose the Correct Filing Status

Kentucky allows the following filing statuses:

  • Single
  • Married filing separately on a combined return
  • Married filing jointly
  • Married filing separate returns

Choose the one that most closely matches your federal status, but compare options if you're married—filing separately on a combined return can sometimes reduce your total tax.

Step 4: Calculate Your Kentucky Adjusted Gross Income (KAGI)

  • Start with your federal AGI
  • Add required items from Schedule M, such as out-of-state bond interest
  • Subtract allowable items from Schedule M, like exempt military pay or Kentucky municipal bond interest
  • The result is your KAGI, which determines eligibility for credits and deductions

Step 5: Choose Standard or Itemized Deductions

  • Standard deduction for 2017: $2,480
  • Use Schedule A to itemize if your eligible deductions exceed that amount
  • Married couples filing separately on the same form must both itemize or both use the standard deduction

Step 6: Calculate Your Tax

Use the 2017 tax table or rate schedule provided by Kentucky to calculate your tax based on taxable income. Be sure to follow the correct bracket percentages, which increase with income.

Step 7: Apply Available Credits

You may be able to claim one or more of the following:

  • Family Size Tax Credit: Based on household income and the number of people in your household
  • Education or tuition credits
  • Pension income exclusions using Schedule P

Tax credits reduce your tax liability directly, so don’t skip these if you’re eligible.

Step 8: Calculate Final Balance or Refund

Once your total tax is calculated:

  • Subtract your total withholding (from W-2s and 1099s) and any estimated payments
  • Subtract any credits you are eligible for
  • The result will show whether you owe money or are due a refund

Step 9: Double-Check for Common Mistakes

Before filing, verify:

  • All Social Security numbers are correct
  • All income and deductions are accounted for
  • Your federal AGI matches your federal return
  • Supporting schedules are completed and attached
  • You and your spouse both sign the return if filing jointly
  • Direct deposit information is accurate if requesting a refund

Reviewing these details can prevent unnecessary delays and ensure your return is accepted without issues.

How to File: Electronic vs. Paper Options

Kentucky offers multiple ways to submit your 2017 tax return, and choosing the correct method can affect how quickly your refund is processed or whether errors are caught early.

Electronic Filing (E-File)

For most people, e-filing is the faster and more secure option. If you are eligible, it can also be free.

Benefits of electronic filing:

  • Faster processing (typically 2–3 weeks)
  • Built-in error checks that reduce mistakes
  • Immediate confirmation of submission
  • Direct deposit available for quicker refunds

Kentucky supports Free File options through approved software providers. If your income in 2017 was $69,000 or less, you may qualify for these services at no cost. Visit the Kentucky Department of Revenue’s Free File page to see if you're eligible.

Paper Filing

If you prefer traditional paper forms, ensure they’re filled out completely and legibly. Here are a few essential points:

  • Use black ink only
  • Don’t staple your documents
  • Attach all required schedules and wage documents
  • Use Schedule KW-2 to summarize W-2s or 1099s instead of attaching originals
  • Send to the correct address based on whether you're including a payment

Mailing Addresses:

  • With payment:
    Kentucky Department of Revenue
    P.O. Box 856980
    Louisville, KY 40285-6980
  • Without payment or refund request:
    Kentucky Department of Revenue
    P.O. Box 856970
    Louisville, KY 40285-6970

Paper returns take longer—allow 10 to 14 weeks for processing.

How to Make a Payment or Request a Refund

Whether you owe tax or expect a refund, Kentucky offers several options for submitting payments or receiving money back on your 2017 return.

Paying a Balance Due

If your return shows that you owe tax, you can choose from the following payment methods:

  • Direct Debit: Pay straight from your bank account when e-filing
  • Credit or Debit Card: Available through approved third-party processors; fees apply
  • Check or Money Order: Make it payable to “Kentucky State Treasurer.” Include your SSN and "2017" on the memo line

When mailing a separate payment, include Form 740-V, Kentucky’s payment voucher. This form ensures your payment is credited to the correct account. It should be sent with your check or money order to the appropriate address listed on the voucher instructions.

To avoid penalties and interest, submit payment even if you request a filing extension. Returns with balances owed were originally due by April 18, 2017.

Claiming a Refund

If your withholding or estimated payments exceed your tax liability, you can claim a refund. The fastest method is direct deposit, which is available only if you file electronically. If you filed a paper return, your refund will be mailed as a check.

To request a refund:

  • Double-check your direct deposit information
  • Ensure your Social Security number is correct
  • Confirm all supporting forms and schedules are included

Use Kentucky’s online “Where’s My Refund” tool to track the status of your return after submission.

Amended Returns and Special Situations

Sometimes things change after you’ve filed, or you may discover an error on your 2017 Kentucky income tax return. In these cases, you may need to file an amended return.

When to File an Amended Return

You should submit an amended return in the following situations:

  • You received a correction notice from the IRS that affects your federal income tax return
  • You discovered a mistake on your original Kentucky return
  • You forgot to report a source of income or claim a credit

To amend your 2017 return, complete a new Form 740 (or 740-NP, if applicable), and check the box indicating an amended version. Include all corrected schedules and documentation.

Federal Changes Must Be Reported

If the IRS adjusts your federal return, you must notify the Kentucky Department of Revenue within 30 days. This is important because changes at the federal level often affect state tax obligations.

Mail a copy of the IRS audit results and any relevant forms to:

 Kentucky Department of Revenue
Individual Governmental Program Section
P.O. Box 1074, Station 68
Frankfort, KY 40602-1074

Other Special Cases That May Apply

  • Military pay: Active duty pay was exempt in 2017
  • Part-year residents: File using Form 740-NP
  • Deceased taxpayers: Executors may be responsible for filing on their behalf
  • Innocent spouse relief: May apply in joint filing cases where errors weren’t your fault

If you’re unsure whether you qualify for a correction or exemption, consult a tax professional.

Final Checklist Before You File

Before submitting your 2017 Kentucky tax return, review this quick checklist. It will help you avoid common mistakes leading to processing delays or missed refunds.

Review Before You File:

  • Your tax return is complete and accurate
  • All Social Security numbers are correct
  • All applicable schedules are attached
  • If mailing, paper forms are signed and dated
  • You used black ink and did not staple documents
  • If filing jointly, both spouses have signed
  • Direct deposit info is correct for refund requests
  • Form 740-V is included if paying by check
  • A copy of your federal return is attached, if required
  • You've made copies of everything for your records

Extra Tip for Taxpayers

If you’re filing late, please consider doing so at your earliest convenience. Even if no payment is due, filing and closing out the year is better to prevent future complications.

Frequently Asked Questions (FAQs)

What should I do if I missed filing my 2017 individual income tax return?

If you didn’t file your income tax return for 2017, submit it as soon as possible. Even late, you may be eligible for a refund. Include all required forms and supporting documents. The longer you wait, the higher the interest or penalties, especially if taxes were owed. Filing helps avoid future issues with the Kentucky Department of Revenue.

Can I still claim a refund for my 2017 Kentucky tax return?

Yes, if taxes were withheld in 2017, you may still file your income tax return and request a refund. Ensure all documents, like W-2s or 1099s, are attached. Kentucky allows late filings, but any refund must be claimed within the state’s allowable period. Check the instructions to make sure you meet the deadline for retroactive claims.

How does Kentucky’s individual income tax work with federal filing?

Your Kentucky individual income tax calculation starts with your federal adjusted gross income. Complete your federal return first, then use that data to file your Kentucky return. If the IRS later makes corrections, you may need to adjust your state return accordingly. This ensures consistency between state and federal reporting.

Does Kentucky follow Internal Revenue Service changes when amending returns?

If the Internal Revenue Service changes your federal return, you must inform the Kentucky Department of Revenue within 30 days. Often, these federal changes also affect your state tax returns. You may need to file an amended Kentucky return and include documentation of the federal adjustments to stay compliant.

Where can I get help filing my 2017 state income tax returns?

Help is available from Kentucky’s regional Taxpayer Service Centers, or you can visit the Department of Revenue website for instructions and forms. If your situation is complex, speaking with a tax professional experienced in state income tax returns is wise. They can help ensure accurate filing and reduce the risk of errors or delays.