Filing a 2015 Kentucky tax return may still be necessary for individuals and small businesses who missed the original deadline or discovered errors on their previously submitted return. While the filing deadline passed years ago, the Commonwealth of Kentucky still accepts prior-year individual income tax returns for those eligible for a refund or who need to resolve outstanding tax balances. Whether you’re responding to a notice from the Kentucky Department of Revenue or simply aiming to claim a missed refund, understanding how to file your Kentucky tax return for 2015 is critical.
This guide is designed for a wide range of taxpayers, including employees, retirees, self-employed individuals, and owners of small businesses. If you were a resident, part-year resident, or nonresident who earned income in Kentucky during 2015, this resource will help you determine whether you must file and how to navigate the process. It also provides detailed instructions for selecting the correct tax forms, completing each return step, and sending your documents to the appropriate state agency.
Filing accurately—even for a past-due return—helps avoid penalties, claim available tax credits, and maintain excellent standing with the state. Since Kentucky’s individual income tax calculations begin with information from your federal return, it’s essential to ensure your records are complete and up to date. With this step-by-step guide, you can confidently submit your state return, whether mailing a paper return or choosing to e-file using approved software.
In 2015, Kentucky operated under a graduated income tax system with tax rates ranging from 2% to 6%, depending on the taxpayer’s income level. Unlike federal taxes, which use broader brackets, Kentucky’s brackets apply to adjusted gross income with relatively minor threshold changes. The system taxed most sources of income, including wages, salaries, tips, business income, and unemployment compensation, and it relied heavily on information from the federal income tax return to calculate state tax liability.
The standard deduction in Kentucky for tax year 2015 was $2,440, a slight increase from the previous year. Taxpayers could claim this deduction or itemize using Schedule A, depending on which option offered the greater benefit. Additionally, several income tax credits were available in 2015, including the Family Size Tax Credit, which provided relief to households earning up to 133% of the federal poverty level. This credit was designed to reduce the tax burden based on income and family size, making the system more equitable for lower-income residents.
There were also several notable updates to Kentucky’s individual income tax policies for 2015. Among them was recognizing same-sex marriages, allowing affected couples to file a joint or combined return. Other changes included the introduction of new nonrefundable credits such as the Angel Investor Tax Credit and the Distilled Spirits Tax Credit. These additions supported small business investment and the state’s bourbon industry. Taxpayers were encouraged to review the complete list of 2015 credits when preparing their income tax return, as these could significantly affect the amount owed or refunded by the Kentucky Department of Revenue.
Whether you were required to file a Kentucky individual income tax return for 2015 depends primarily on your income level, filing status, and family size. Kentucky used modified and adjusted gross income thresholds to determine filing requirements. For example, a single filer under age 65 had to file if their Kentucky adjusted gross income exceeded $2,940. Larger households had higher income thresholds. For instance, a family of four was required to file if their modified gross income exceeded $24,250, and their Kentucky adjusted gross income surpassed the state’s minimum filing level.
If you were self-employed during 2015, filing was mandatory if your gross receipts exceeded the modified gross income threshold for your household size—even if your adjusted gross income was below the filing requirement. This rule ensured that independent contractors, sole proprietors, and other small business owners filed a state return if they generated sufficient gross revenue. Additionally, individuals with Kentucky state taxes withheld from their pay but earned income below the filing threshold were encouraged to file to claim a refund for the withheld amount.
Other situations where filing may have been necessary include moving into or out of Kentucky during the year, receiving out-of-state income taxed by Kentucky, or having additional income sources, such as interest, dividends, or retirement distributions. Even if you were not strictly required to file, submitting an income tax return could help correct past errors or claim uncollected credits. Consulting the 2015 instructions provided by the Kentucky Department of Revenue or a tax professional is highly recommended for taxpayers uncertain about their filing obligation.
The correct tax forms are essential to correctly filing your 2015 Kentucky individual income tax return. Kentucky offered multiple form types based on your residency status, filing situation, and income sources. The most commonly used form was Form 740, intended for full-year residents with standard or itemized deductions, business or farm income, capital gains, or other income adjustments. It also allowed for the use of schedules such as Schedule A for deductions and Schedule M for modifications to the federal adjusted gross income.
If your situation was simpler—such as earning only wages, unemployment benefits, or small amounts of interest—you may have qualified to use Form 740-EZ, the short form. This version applies to single filers with no dependents and no additional credits, deductions, or adjustments. For individuals who moved into or out of Kentucky during 2015, or nonresidents with Kentucky-source income, the appropriate form was Form 740-NP. This form handled part-year residents and required the allocation of income between Kentucky and other states.
Business owners who operated as a single-member LLC in 2015 were required to file Form 725 to report income and Limited Liability Entity Tax (LLET) obligations. All of these forms—including Form 740-V (used to submit payment with a paper return) and Form 740-ES (for estimated tax payments)—can be downloaded from the Kentucky Department of Revenue’s website or requested by mail. Before choosing a form, reviewing the eligibility details in the 2015 instructions is essential to ensure you select the one that matches your filing needs.
Filing your 2015 Kentucky tax return correctly involves multiple steps, each of which ensures your return is complete, accurate, and aligned with federal and state tax requirements. Whether you are preparing a paper return or plan to e-file, the steps below outline the entire process from document gathering to calculating your refund or balance due.
Before completing any forms, collect all relevant financial and personal documentation:
Select your Kentucky individual income tax form based on your situation:
Review the form-specific instructions to ensure you're filing the correct document.
Use the totals from Schedule M to calculate your Kentucky adjusted gross income.
Double-check all calculations before signing and dating your return. For joint returns, both spouses must sign.
Once you’ve completed your Kentucky individual income tax return for 2015, the next step is to submit it to the Kentucky Department of Revenue. You can file electronically or by mail, depending on your preferences and available resources. While e-filing is no longer supported directly through the state's current systems for 2015 returns, some approved tax preparation software or third-party providers may still allow prior-year filing. If eligible, e-file remains the fastest and most accurate way to file.
Some tax software providers offer federal and state e-file options for past-due returns. If you're working with a tax professional, they may also be able to submit your return electronically on your behalf. E-filing is highly recommended for faster processing, automated error checks, and quick refund delivery through direct deposit.
If you’re filing a paper return, follow these steps:
Send your return to the correct address based on whether you owe tax or expect a refund:
Be sure your envelope is postmarked on or before April 18, 2016, to avoid late filing penalties, even though you're submitting late now.
If you owe taxes on your 2015 Kentucky individual income tax return, the Kentucky Department of Revenue offers several payment methods. Even if you're filing late, it’s essential to pay as much as you can as soon as possible to minimize penalties and interest. You can choose between electronic and traditional payment options depending on your needs.
If you cannot pay your full tax bill, file your return to avoid a late filing penalty. Then, contact the Kentucky Department of Revenue at (502) 564-4581 to discuss a payment arrangement. They may allow installment plans or partial payments depending on your situation.
Paying sooner reduces additional charges and helps you stay in good standing with the department.
After submitting your 2015 Kentucky tax return, you should check the status of your refund or confirm any balance due. The Kentucky Department of Revenue offers multiple ways to track your return and payments, even for prior-year filings. Be sure to wait the appropriate amount before checking, as older paper returns may require longer processing.
You can check your refund status in two ways:
Processing Times:
Returns with errors or identity verification steps may take longer.
If you filed your return and owe additional individual income tax, contact the Kentucky Department of Revenue at (502) 564-4581 or write to:
Taxpayer Assistance Section
Kentucky Department of Revenue
P.O. Box 181, Station 56
Frankfort, KY 40602-0181
Providing your Social Security number and filing year will help staff locate your records efficiently.
Filing a 2015 Kentucky individual income tax return—especially years after the original deadline—requires careful attention to detail. Minor errors can lead to delays in processing, lost refunds, or even penalties. Reviewing your return before submission helps ensure accuracy and avoids unnecessary complications with the Kentucky Department of Revenue.
Avoiding these common mistakes ensures smoother processing and protects your tax records with the department.
Some taxpayers may face unique circumstances when filing their 2015 Kentucky income tax return. Whether it involves your filing status, source of income, or residency, the Kentucky Department of Revenue offers specific guidance to ensure you file correctly and take advantage of applicable exclusions or credits.
Beginning in 2015, Kentucky recognized same-sex marriages for tax purposes. This change allowed legally married same-sex couples to file using joint, separate, or combined returns—just like opposite-sex couples. If you were married by December 31, 2015, you could elect to file jointly or separately, depending on which option results in a lower tax liability. Be sure to follow the correct instructions for your chosen filing method.
Active duty military members, reservists, and National Guard members were exempt from paying Kentucky individual income tax on military pay for tax years beginning on or after January 1, 2010. Additionally, military retirement and other qualifying pension income were partially or fully exempt from state taxes in 2015. Use Schedule M to subtract these amounts from your federal adjusted gross income when calculating your Kentucky taxable income.
If you moved into or out of Kentucky during 2015 or earned income from Kentucky sources while living in another state, you must file Form 740-NP. This form allows you to allocate income earned while a Kentucky resident and exclude income taxed by other states. You may also qualify for a credit if you paid taxes to another state on the same income reported to Kentucky.
Even if you missed the 2015 filing deadline, you can submit your income tax return to the Kentucky Department of Revenue. If you’re due a refund, there's no late filing penalty. You may be subject to interest and penalties if you owe individual income tax. File as soon as possible using the correct income tax forms to limit additional charges and maintain compliance with Kentucky’s tax rules.
You may be able to e-file a 2015 income tax return through certain tax professionals or third-party software providers. However, most taxpayers now file a paper return, since the Kentucky Department of Revenue no longer supports direct electronic filing for 2015. Always check that your income tax forms are complete and accurate before mailing them to avoid delays or rejection during processing.
Kentucky taxpayers often overlook key credits when completing their individual income tax return. The Family Size Tax Credit is the most commonly missed, especially for lower-income households. Others include education credits, dependent care credits, and deductions related to retirement income. Ensure you carefully review all applicable income tax forms to correctly apply credits based on your family size and income level.
To amend a 2015 individual income tax return, use Form 740-X, Kentucky’s official amended return form. You must file within four years of the original due date. Include revised income tax forms, W-2s, and supporting documentation. Please update those sections accordingly if there are any changes to your family size or credit eligibility. This process ensures your amended income tax return accurately reflects your tax situation.
If you owe individual income tax from 2015 and cannot pay in full, the Kentucky Department of Revenue may allow a payment plan. File your income tax return first, then request assistance. Payment plans help avoid more severe collection actions. Be sure to include all required income tax forms, especially if your household’s family size affects your eligibility for credits or reduced payments.
Military pay and qualifying pensions are exempt from Kentucky's individual income tax. When filing your income tax return, subtract these amounts using Schedule M. This exclusion can significantly reduce taxable income, especially for veterans or retirees. Ensure that the correct income tax forms are completed and that adjustments related to family size, if applicable, are accurately included for credit calculation.
Part-year residents can file a joint income tax return using Form 740-NP, provided they were married during the tax year. This form allows you to allocate income earned in and outside Kentucky. Joint filing may offer tax benefits, especially for larger family sizes. Use all applicable income tax forms and carefully review residency and individual income tax credit eligibility before submitting.
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