INSTRUCTIONS: AMENDED KENTUCKY INDIVIDUAL INCOME TAX RETURN (Form 740-X)

Kentucky individuals who need to amend their state income tax return do so by filing a form 740-X. This document can be obtained from the website of the Kentucky Department of Revenue.

Amended Kentucky Individual Income Tax Return 740-X Step 1: At the top of the page, give the calendar or fiscal year dates you are filing to amend.

Amended Kentucky Individual Income Tax Return 740-X Step 2: Lines one through four ask you to indicate with a check mark which of the filing statuses listed applies to you.

Amended Kentucky Individual Income Tax Return 740-X Step 3: To the right of this section, enter your name, mailing address and Social Security number. If you file your taxes jointly with a spouse, you must include their name and Social Security number.

Amended Kentucky Individual Income Tax Return 740-X Step 4: On lines one through 28 of the next section, three columns are provided. In the first, enter the original reported or adjusted amount. In the second column, enter the net increase or decrease. In the third column, give the correct amount.

Amended Kentucky Individual Income Tax Return 740-X Step 5: Lines one through three concern your income and deductions.

Amended Kentucky Individual Income Tax Return 740-X Step 6: Lines four through 15 contain instructions for calculating your tax liability.

Amended Kentucky Individual Income Tax Return 740-X Step 7: Lines 16 through 22 concern payments which have already been made and any credits which apply.

Amended Kentucky Individual Income Tax Return 740-X Step 8: Lines 23 through 28 concern any refunds due or payments you must make.

Amended Kentucky Individual Income Tax Return 740-X Step 9: Part I on the second page only needs to be completed if the number of personal tax credits has been amended.

Amended Kentucky Individual Income Tax Return 740-X Step 10: Part II is only for those whose total family size has changed.

Amended Kentucky Individual Income Tax Return 740-X Step 11: In Part III, you must provide a written explanation of all changes reported on the first page. Attach additional sheets as necessary.

Amended Kentucky Individual Income Tax Return 740-X Step 12: Sign the form, enter the date and provide a daytime phone number. If filing your jointly, your spouse must sign as well.