Form 740-Np - Kentucky Income Tax Return Nonresident Or Part-Year Resident - 2012 Page 14
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60You may not claim credit for tax withheld by another state.
If your return is filed after April 15, 2013, or any tax due on
Within certain limitations, Kentucky part-year residents may
the return is paid after April 15, 2013; you may be subject to
claim a credit for nonrefundable individual income tax paid to
additional penalties and interest.
other states. See Section A, Line 5.
Line 41(b), Interest—Interest will be assessed at the "tax inter-
Local government occupational, license or income tax must
est rate" from the original due date of the return until the date
not be included on line 30(a).
of payment.
Line 30(b), Estimated Tax Paid—Enter Kentucky estimated
Line 41(c), Late Payment Penalty—If the amount of tax due as
tax payments made for 2012 and amounts credited from the
shown on Line 40 is not paid by the original due date of the
2011 return.
return, a penalty of 2 percent of the tax computed due may
be assessed for each 30 days or fraction thereof that the tax
Also, include on Line 30(b) payments prepaid with extension
is past due, not to exceed 20 percent. The minimum penalty
requests. Identify as “prepaid with extension.”
is $10. However, if the amount timely paid is 75 percent of the
tax determined due by the Department of Revenue, no late
Line 30(c), Refundable Certified Rehabilitation Credit—Enter
payment penalty will be assessed.
2012 approved refundable certified rehabilitation credit per
KRS 141.382(1)(b).
Line 41(d), Late Filing Penalty—If a return is not filed by the
Line 30(d), Film Industry Tax Credit—Enter 2012 approved
due date or the extended due date, a penalty of 2 percent of
the total tax due for each 30 days or fraction thereof that a
refundable film industy tax credit per KRS 141.383. Attach
return is not filed may be assessed, not to exceed 20 percent.
Schedule K-1, if applicable.
The minimum penalty is $10.
Line 30(e), Nonresident Withholding—Enter the amount of
Kentucky income tax withheld from form PTE-WH, line 9.
Note: Penalties but not interest may be reduced or waived if
reasonable cause for reduction or waiver can be shown.
Line 31—Total of amounts on Lines 30(a) through 30(e).
Line 43, Amount You Owe—Any tax shown due on Line 43
Compare the amounts on Lines 29 and 31. If Line 31 is larger
must be paid when the return is filed. Attach a check payable
than Line 29, subtract Line 29 from Line 31. Enter the difference
to Kentucky State Treasurer and mail the check and return to
on Line 32. This is the AMOUNT OVERPAID.
Kentucky Department of Revenue, Frankfort, KY 40619-0008.
To help identify your payment write "KY Income Tax—2012"
If Line 31 is smaller than Line 29, you owe additional tax. Sub-
and your Social Security number on the face of the check.
tract Line 31 from Line 29. Enter on Line 40. For instructions
on payment, see Line 43, Amount You Owe.
Note: If you cannot pay your tax in full, file your return and pay
as much as possible by April 15, 2013. Contact the Department
Line 32, Amount Overpaid—If you have an overpayment on
of Revenue for additional payment information.
Line 32, you may have all of this amount refunded to you on
Line 39, and/or you may credit all or part of it toward your
ESTIMATED TAX—If, during 2013, you expect to receive
2013 Kentucky estimated income tax on Line 38. You may
income from Kentucky sources from which no tax will
also contribute all or a portion of your overpayment to the
be withheld, you may be required to make estimated tax
following funds: (a) on Line 33, the Nature and Wildlife Fund
installment payments. For further information, obtain Form
for the purpose of acquiring land to preserve habitat for wildlife
740-ES from the Department of Revenue.
and natural areas of historic or scenic value; (b) on Line 34, the
Child Victims' Trust Fund to support local programs designed
Pay by Credit Card or ACH Debit—Pay your 2012 Kentucky
to prevent sexual abuse and exploitation of children; (c) on
individual income tax by MasterCard, VISA, Discover credit
Line 35, the Veterans' Program Trust Fund which was created
card or by ACH Debit through April 15, 2013. Access the De-
solely for the benefit of veterans' programs; or (d) on Line 36,
partment of Revenue’s secure Web site ( )
the Breast Cancer Research and Education Trust Fund which
to make electronic payments over the Internet. Click on the
was created to fund breast cancer research and provide public
KY E–Tax logo or select E–Payments—Credit Cards and ACH
education about breast cancer. Amounts contributed on Line
Debits link. If you do not have access to the Internet, you
37 and/or credited on Line 38 must be subtracted from the
may call the Department of Revenue at (502) 564–4581 for
overpayment and cannot exceed it.
assistance with payments.
Line 40, Additional Tax Due—This is your additional tax due
To make a credit card payment, the following information is
before penalties and interest.
needed: credit card type, credit card number, expiration date,
Penalties and Interest
and the cardholder's address as it appears on the credit card
billing statement. To make an ACH Debit payment, the follow-
Line 41(a), Underpayment of Estimated Tax and/or Interest—If
ing information is needed: bank name, bank account number,
the amount owed is more than $500 and more than 30 percent
and bank routing number.
of the income tax liability on Line 26, you may be subject to a
penalty of 10 percent of the underpayment of estimated tax.
WHEN AND WHERE TO FILE—The income tax return for
calendar year 2012 must be postmarked no later than April 15,
The amount of the penalty may be calculated on Form 2210-K.
2013, to avoid penalties and interest. Mail to:
Form 2210-K may also be used by qualifying farmers and
others to claim exception to the penalty. If paying the penalty
Refund/Other Returns
or claiming an exemption, complete Form 2210-K, attach it to
Kentucky Department of Revenue
your return and check the block beside Line 41(a). Enter the
Frankfort, KY 40618-0006
amount of the penalty on Line 41(a). The minimum penalty
is $25.
Pay Returns
Failure to make four equal installment payments timely may
Kentucky Department of Revenue
result in interest due. See Form 2210-K and instructions.
Frankfort, KY 40619-0008
8
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