Kentucky State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 2.00%
$3,000+ $3,000+ 3.00%
$4,000+ $4,000+ 4.00%
$5,000+ $5,000+ 5.00%
$8,000+ $8,000+ 5.80%
$75,000+ $75,000+ 6.00%

Like many other states, Kentucky effectively double bracket widths for married couples filing jointly. Special deductions allowed in Kentucky allow up to $41,110 of pension income to be excluded from taxation, and permit the deduction of certain insurance premiums and medicare payments (including COBRA payments and Medicare Type B).

Tax Repayment Plans

If you cannot pay your Kentucky income tax debt in full, submit your tax return and a partial payment ON TIME and call the Kentucky Department of Revenue immediately at (502) 564-4921, extension 5354 to discuss a tax payment plan. Remember that an interest rate of two to four percent will likely compount on overdue tax payments, and additional penalties may exist.

Important - Your Kentucky 1099G

If you receive a tax refund from Kentucky, you'll receive a Form 1099G listing your refund amount in time for the next tax year. You will need to report this income, and file the 1099 with your Federal tax return if you wish to itemize your refund as a deduction.

Kentucky State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

Kentucky Standard Deduction

The Kentucky standard deduction is $2,360.00 for individuals and $2,360.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your Kentucky tax return.

Kentucky Personal Exemptions

Kentucky's personal income tax exemptions include a personal exemption of $20.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

Kentucky Dependent Deduction

Kentucky has a dependent exemption of $20.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

Kentucky Itemized Deductions

Kentucky allows itemized deductions, and you can claim the same itemized deductions on your Kentucky tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the Kentucky standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Kentucky and Federal standard deductions.

Kentucky State Income Tax Data Sheet


© 2019

Web Resources:

Department of Revenue Website:

Kentucky Tax Forms:

Kentucky Income Tax Information:

Important Tax Addresses:

Income Tax Returns (With Payment)
Kentucky Department of Revenue
Frankfort, KY 40618-0008;

Income tax Returns (Refund Owed)
Kentucky Department of Revenue
Frankfort, KY 40618-0006;

Kentucky Department of Revenue
Office of the Taxpayer Ombudsman (Taxpayer Advocate)
P. O. Box 930
Frankfort, KY 40602-0930
Phone (502) 564-7822
Fax (502)564-3875;