Kentucky state income tax — ITIN filer guide

Kentucky taxes income at a flat 3.5% (tax year 2026), administered by the Kentucky Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 3.5%

  • State return form: 740
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Must file if modified gross income exceeds $15,650 (family size 1; scales up by family size) AND Kentucky AGI exceeds $3,270 (single under 65) (TY2025 Form 740 instructions)
  • State sales tax: 6%
  • Special regime: Many Kentucky cities, counties and school districts levy occupational license taxes on wages (statewide average effective local rate ~0.93%)
  • Scheduled change: Rate cut 4.0% -> 3.5% effective Jan 1, 2026 (2025 HB 1); future cuts depend on revenue triggers

Kentucky refund timing

State tax agency

  • Kentucky Department of Revenue — revenue.ky.gov
  • Phone: 502-564-4581
  • Free filing option: KY File — free state filing portal (electronic equivalent of paper forms; basic calculations only, no interview-style guidance)

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Kentucky state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to 740
  3. Apply state-specific deductions and credits
  4. E-file — KY File — free state filing portal (electronic equivalent of paper forms; basic calculations only, no interview-style guidance)
  5. Or visit a VITA site for free in-person preparation

Kentucky state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Kentucky has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Kentucky Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.