Kentucky Individual Income Tax Forms - Kentucky Department Of Revenue - 2012 Page 57
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76credits for dependents, or one spouse may claim all depen-
SECTION B—PERSONAL TAX CREDITS
dent credits and the other none.
Line 1(a), Yourself—You are always allowed to claim a tax
Example I—A husband who is 65 and a wife who is 60 are
credit for yourself (even if your parent(s) can claim a credit
filing separately on a combined return. The husband must
for you on their return). On Line 1(a), there are five boxes
claim three credits (one regular and two for being 65 or older),
under three separate headings. Always check the box under
and the wife must claim one.
“Check Regular” to claim a tax credit for yourself. If 65 or
Example II—A husband and wife have two dependents. The
older, also check the next two boxes on the line. If legally
blind, also check the last two boxes on the line.
husband must claim his regular credit, and the wife must
claim hers. However, the two dependent credits may be
Line 1(b), Your Spouse—Do not fill in Line 1(b) if (1) you are
claimed by either spouse, or each spouse may claim one.
single; (2) you are married and you and your spouse are filing
For married taxpayers, each spouse must claim all of his or
two separate returns; or (3) your spouse received more than
half of his or her support from another taxpayer.
her own credits. Therefore, each spouse must claim at least
one credit. Credits for dependents may be divided between
Fill in Line 1(b) if you are married and (1) you and your
the spouses, or one spouse may claim all the credits for
spouse are filing a joint or combined return, or (2) if your
dependents and the other none.
spouse had no income or is not required to file a return. If
TIP—Multiply credits by $20 and subtract from
you meet these criteria, check the first box on Line 1(b) for
tax on page 1. The tax table and the tax rate
your spouse. If your spouse is 65 or older, also check the next
schedule do not deduct for tax credits.
two boxes. If your spouse was legally blind at the end of the
taxable year, also check the last two boxes on Line 1(b).
Remember to carry amounts from page 3,
Line 4A and/or 4B, to page 1, Line 17.
Dependents—You are allowed to claim a tax credit for each
person defined as a dependent in the Internal Revenue Code.
Generally, dependents who qualify for federal purposes also
SECTION C—FAMILY SIZE TAX CREDIT
qualify for Kentucky.
Children may only be counted for family size by the custodial
Line 2, Dependents Who Live With You
parent. Even if you have signed federal Form 8332 and may
not claim the child as a dependent, you may count children
Use to claim tax credits for your dependent children, including
who otherwise meet the requirements for the Family Size
stepchildren and legally adopted children, who lived with
Tax Credit.
you during the taxable year. If the dependent meets the
requirements for a qualifying child under the provisions of
You must include in Section C the names and Social Security
IRC 152(c), check the box; this child qualifies to be counted
numbers of the qualifying children that are not claimed as
to determine the family size.
dependents in Section B in order to count them in your total
family size.
Dependents Who Did Not Live With You
Also use Line 2 to claim tax credits for your dependent
children who did not live with you and to claim tax credits for
COPY OF FEDERAL RETURN
other persons who qualify as dependents. These dependents
do not qualify to be counted to determine the family size.
You must attach a complete copy of your federal return if you
received farm, business, or rental income or loss.
Children of Divorced or Separated Parents—Attach a copy of
federal Form 8332 filed with your federal return. Children may
The Kentucky Department of Revenue does not require copies
only be counted for family size by the custodial parent.
if you filed Form 1040EZ or 1040A. Check the box on Form
740, page 3 if you are not required to attach a copy of your
Tax Credits for Individuals Supported by More Than One
federal return.
Taxpayer—Attach a copy of federal Form 2120 filed with your
federal return.
SIGN RETURN
Kentucky National Guard Members—Persons who were
members of the Kentucky National Guard on December 31,
Be sure to sign on page 3 after completion of pages 1, 2 and
2012, may claim an additional credit on Line 2. Designate
3 of your return. Each return must be signed by the taxpayer.
this credit with the initials “N.G.” Kentucky law specifically
Joint and combined returns must be signed by both husband
restricts this credit to Kentucky National Guard members;
and wife. Returns that are not signed may be returned to you
military reserve members are not eligible.
for signature.
Lines 3A and 3B, Dividing the Credits—Each taxpayer must
Please enter a telephone number where you can be reached
claim all of his or her own tax credits including the credits for
during regular working hours. You may be contacted for
age and blindness. Therefore, if married, each spouse must
additional information needed to complete processing your
claim at least one credit. However, spouses may divide tax
tax return.
19
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