1                            SOFTWARE DEVELOPER NOTES
  Commonwealth of Kentucky                 Individual Forms                        2019
  VERSION Department of Revenue

The following notes may be helpful for your 2019 development efforts.

•         Form 740 has been increased to a 3 page form and Form 740-NP has been increased a 4 
          page form.

•         Slug/reference marks added on all forms, 1D barcode format changing, constraint boxes 
          added for fixed field counts, and on large boxes gray shading was added. 

•         Schedule ITC, Kentucky Individual Tax Credit Schedule: Layout of personal tax credits 
          changed and adjusted to accommodate for the income gap credit.  

•         Form 740-NP page 4 is pending the release of the federal Schedules; however, deductions 
          that are not applicable to Kentucky have been removed.  

•         Schedule M: Line added for Active Duty Military Pay. Subtotal line was added that doesn’t 
          include the Kentucky net operating loss(knol) in order to compute the Kentucky NOL.

•         Schedule A Form 740 & Form 740-NP: Gambling losses and Investment interest was added 
          back to be claimed as a deduction

•         Schedule KNOL:  Added two additional parts to the schedule on page 2 to account for the 
          80% limitation of taxable income, and to track NOL carryforwards.

•         Form 2210-K:  Estimated tax penalty will now follow federal rules.  Form was expanded to 
          3 pages, the exceptions were changed and an annualization calculation was added.

•         Form 741: Added the penalties to the forms, can now chose to refund and credit forward, 
          increased to 3 pages

•         740 ES:  Checkbox added for Fiduciary payments

•         We intend to have all drafts forms posted no later than July 31, 2019.  Instruction packages 
          will follow later this summer.  

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