Kentucky Kentucky Income Tax Return Nonresident-Reciprocal State

Kentucky Income Tax Return Nonresident-Reciprocal State
Form 740-NP-R
FORM
	

740-NP-R

KENTUCKY
INCOME TAX RETURN
Nonresident—Reciprocal State

Commonwealth of Kentucky
Department of Revenue

2023

Your Social Security Number

	 Name—Last, First, Middle Initial

	 Mailing Address (Number and Street including Apartment Number or P.O. Box)	

State	

	 City, Town or Post Office	

ZIP Code

INSTRUCTIONS This form may be used by qualifying full-year nonresidents to claim a refund of Kentucky income taxes withheld during 2023.
To determine if you qualify, you must check “Yes” or “No” for the applicable statements below. If eligible, complete lines 1–4.  Enter only the
taxpayer’s name for which the Kentucky wages and salaries were earned in the name box above. Do not include your spouse’s name. If both
spouses earned only Kentucky wages and salaries as a resident of a reciprocal state, each spouse must file a separate Form 740-NP-R.
Enclose Schedule KW-2 and a copy of the 2023 return filed with your state of residence.

	
A	 I was a nonresident of Kentucky during all of 2023.	
	
B	 My only 2023 Kentucky income was from salaries or wages earned while a
		
resident of any of the following states:	
	 (check state(s) box)	 1–Illinois   2–Indiana   3–Michigan   4–Ohio   5–Virginia  
		
	
	
	
	
	
	
		
Note: Race track, lottery and other gambling winnings are not salaries or wages.

 Yes	

  No

 Yes	   No
6–West Virginia   7–Wisconsin
	

 Yes	

  No

	

C	 For Virginia residents only: I commuted daily to a place of employment in Kentucky.	

	

Nonresidents who answered “No” to any of the statements above must file Form 740-NP to report Kentucky income.
1	
	

Enter total Kentucky income tax withheld as shown on Schedule KW-2. Do not include local
tax withheld...............................................................................................................................................................	

2	

FUND CONTRIBUTIONS; see instructions.

	

a	 Nature and Wildlife Fund............	 2a	

00

f	

2f	

00

	

b	 Child Victims’ Trust Fund............	 2b	

00

g	 Special Olympics Kentucky................	 2g	

00

	

c	 Veterans’ Program Trust Fund.......	

00

h	 Pediatric Cancer Research Trust Fund..... 	

2h	

00

i	

Rape Crisis Center Trust Fund...........	

2i	

00

j	
	

Court Appointed Special
Advocate Trust Fund...........................	

2j	

00

k	 YMCA Youth Association Fund...........	

2k	

00

2c	

	
d	 Breast Cancer Research/			
		 Education Trust Fund.................	 2d	

00

	e	 Farms to Food Banks			
		
Trust Fund..................................	 2e	

00

Local History Trust Fund.....................	

1	

00

3	

Total Fund Contributions. Add lines 2(a) through 2(k).............................................................................................	

3	

00

4	

Subtract the total of line 3 from line 1. Amount to be REFUNDED ...........................................................................	

4	

00

I declare under the penalties of perjury that I have examined this return and to the best of my knowledge and belief, it is a true, correct and complete return.

(    )
Your Signature	

Driver’s License/State Issued ID No.	

Typed or Printed Name of Preparer Other than Taxpayer		

I.D. Number of Preparer	

Date Signed

Telephone Number (daytime)

Date Signed

May the DOR discuss this return with this preparer?  ¨ Yes  ¨ No

Mail to:  Kentucky Department of Revenue, Frankfort, KY 40620-0012

230007 42A740-NP-R (10-23)	

Page 1 of 2

Form 740-NP-R
(2023)

	

Instructions for Form 740-NP-R

Page 2 of 2

PURPOSE OF THE FORM—A qualifying full-year nonresident who had salaries and wages only from
a reciprocal state may file this from to receive a refund of all Kentucky income tax withheld.
Answer questions A through C to determine if you qualify to file this form.
Do not include your spouse’s name. If both spouses earned Kentucky wages and salaries as a resident
of a reciprocal state, each spouse must file a separate Form 740–NP–R. Enclose Schedule KW–2 and
a copy of the 2023 return filed with your state of residence.
Reciprocal States—Kentucky has reciprocal agreements with specific states. These agreements
provide for taxpayers to be taxed by their state of residence, and not the state where income is earned.
Reciprocity does not apply to persons who live in Kentucky for more than 183 days during the tax year.
The states and types of exemptions are as follows:
	

Illinois, West Virginia—wages and salaries

	Indiana—wages, salaries, and commissions
	

Michigan, Wisconsin—income from personal services (including salaries and wages)

	Ohio—wages and salaries.
	

Note: Wages which an S corporation pays to a shareholder–employee if the shareholder–employee
is a “twenty (20) percent or greater” direct or indirect equity investor in the S corporation shall not be
exempt under the reciprocity agreement.

	

Virginia—commuting daily, salaries and wages

Note: Gambling income and distributive share income (Schedule K–1) are not exempt under reciprocal
agreements. This income is fully taxable. A complete return must be filed if filing requirements are met.