Kentucky Individual Income Tax Forms - Kentucky Department Of Revenue - 2012 Page 6
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76on each spouse’s income. The indebted
If a combined return was filed, the
Persons who do not prepay at least 70
spouse’s refund will then be paid to the
percent of the tax liability may be subject
exclusion would apply to the income
appropriate agency.
to a 10 percent penalty for underpayment
reported in Column A or Column B of
of estimated tax. If you are required to
the Kentucky return attributable to the
make estimated tax payments you may
military member. If a joint return was
Death of a Taxpayer
also be subject to interest if the payments
filed, the income must be separated
are not made timely. Prepayments for
accordingly. Refunds will be issued
2013 may be made through withholding,
If a taxpayer died before filing a return
in the names on the original return.
a credit forward of a 2012 overpayment
for 2012, the taxpayer’s spouse or
Beneficiaries or estates that received
or estimated tax installment payments.
personal representative may have to
death benefits that were included in a
The instructions for Form 740-ES include
file and sign a return for that taxpayer.
Kentucky return may file an amended
a worksheet for calculating the amount
A personal representative can be an
return to request a refund of taxes paid
of estimated tax due and for making
executor, administrator or anyone who
on the benefit.
installment payments. These forms
is in charge of the deceased taxpayer’s
may be obtained from the Kentucky
proper ty. If the deceased taxpayer
The Department of Revenue will use the
Department of Revenue, Frankfort,
did not have to file a return but had
Veterans Administration definition for
KY 40620, or any Kentucky Taxpayer
tax withheld, a return must be filed to
“in the line of duty,” which states that
Service Center. You may also download
get a refund. The person who files the
a soldier is in the line of duty when he
Form 740-ES and instructions at www.
return should enter “DECD” after the
is in active military service, whether on
revenue.ky.gov, the Department of
deceased taxpayer’s name and write
active duty or authorized leave; unless
Revenue’s Web site.
“DECEASED” and the date of death
the death was the result of the person’s
across the top of the return.
own willful misconduct.
If your spouse died in 2012 and you did
not remarry in 2012, you can file jointly
or separately on a combined return. The
Income Tax Withholding
return should show your spouse’s 2012
income before death and your income
for 2013
Return Adjustments
for all of 2012. You can also file jointly
or separately on a combined return if
If the amount you owe or the amount
If the Department of Revenue adjusts your
your spouse died in 2013 before filing
you overpaid is large, you may want
return and you do not understand the
a 2012 return. Write “Filing as surviving
to change the amount of income tax
adjustment, you may write to Taxpayer
spouse” in the area where you sign the
withheld from your 2013 pay. To do so
Assistance, Kentucky Department of
return. If someone else is the personal
you must file a new Form K-4 with your
Revenue, P.O. Box 181, Station 56,
representative, he or she must also
employer.
Frankfort, KY 40602-0181 or call (502) 564-
sign.
4581. If you disagree with an adjustment
The Family Size Tax Credit is based on
made to your return, you may appeal
modified gross income and the size of
that adjustment by submitting a written
the family. See instructions for Lines 20
Death of Military
protest within 45 days of notification.
and 21 for further explanation of these
Personnel Killed
limitations. Changes have been made
to the Special Withholding Exemption
in Line of Duty
Certificate (Form K-4E) to reflect the
Family Size Tax Credit. If you do not
KRS 141.010(10)(t) exempts all income
expect to have any tax liability for the
earned by soldiers killed in the line of
current year and you meet the modified
duty from Kentucky tax for the years
gross income requirements, you may
Amended Returns
during which the death occurred and the
be entitled to claim exemption from
year prior to the year during which the
withholding of Kentucky income tax.
death occurred.
The Special Withholding Exemption
If you discover that you omitted
C e r t i f i c a t e ( F o r m K - 4 E ) c a n b e
deductions or otherwise improperly
The exemption applies to tax years
downloaded at
prepared your return, you may obtain
beginning after December 31, 2001. The
business/whtax.htm, the Department of
a refund by filing an amended return
income exclusion applies to all income
Revenue’s Web site.
within four years of the due date of
from all sources of the decedent, not
the original return. You are required
just military income. The exclusion
to file an amended return to report
includes all federal and state death
omitted income. You may obtain
benefits payable to the estate or any
2013 Estimated Tax
Form 740-X by contacting a Kentucky
beneficiaries.
Payments
Taxpayer Service Center or writing
FORMS, Kentucky Department of
Amended returns may be filed for the
Revenue, Frankfort, KY 40620. You
year the soldier was killed in the line
Persons who reasonably expect to have
may also download Form 740-X at
of duty and the year prior to the year
income in excess of $5,000 from which
, the Department
of death. The amended returns must
no Kentucky income tax will be withheld
of Revenue’s Web site.
be filed within the statute of limitations
may be required to make estimated tax
period; four years from the due date, the
payments on Form 740-ES. However, if
extended due date or the date the tax
the amount of estimated tax is $500 or
was paid, whichever is later.
less, no estimated payments are required.
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