Send a Kentucky state tax payment on a Form 740 or 740-NP to the Kentucky Department of Revenue, Frankfort, KY 40619-0008. That is the right address for most individual income tax balances due with a return. If you prefer not to mail a check, you can pay the same balance online at epayment.ky.gov using an electronic check at no charge or a card for a fee.
Mailing Addresses by Form
Kentucky routes payments to different P.O. Box ZIP codes depending on what you’re filing. Sending the envelope to the wrong one can slow processing, so match the form to the address before you seal it:
- Form 740 or 740-NP with payment: Kentucky Department of Revenue, Frankfort, KY 40619-0008
- Form 740-ES (estimated tax): Kentucky Department of Revenue, Frankfort, KY 40620-0009
- Form 740-NPR (nonresident reciprocal): Kentucky Department of Revenue, Frankfort, KY 40620-0012
- Form 740 or 740-NP with no payment or a refund due: Kentucky Department of Revenue, Frankfort, KY 40618-0006
If you already e-filed and owe a balance, use Form 740-V as your payment voucher and mail it with your check to 40619-0008. Do not include another copy of the return you filed electronically.1Department of Revenue. Filing Tips
How to Prepare the Check
Make the check or money order payable to “KY State Treasurer.” On the check itself, write your Social Security Number, the tax year the payment applies to, and a daytime phone number. If the check is ever separated from the voucher, those details let the Department of Revenue credit the right account.2Department of Revenue. Individual Income Tax
If You’re Mailing Close to the Deadline
The postmark date controls. Under the federal mailbox rule in IRC Section 7502, a payment postmarked on or before the due date is treated as timely even if it arrives in Frankfort after the deadline. For protection against a lost envelope, use USPS certified mail or an IRS-designated private delivery service. Certified or registered mail serves as proof of delivery even if the agency has no record of receiving it.
Paying Online Instead
Online payment moves the money immediately and removes any worry about postmark dates or lost mail. Kentucky uses two portals:
- Individual income tax (Form 740, 740-NP, and estimated tax): epayment.ky.gov
- Business taxes (withholding, sales and use, corporation income/LLET, and others): MyTaxes.ky.gov
Both accept ACH/electronic check at no cost. Card payments carry a fee, with debit cards charged a 1.5% convenience fee per transaction.3Kentucky: Department of Revenue. Electronic Payment Application Save or print the confirmation number after you submit. That receipt is your proof of timely payment if a dispute comes up later.
Paying In Person
Kentucky operates ten regional service centers where you can pay in person: Frankfort, Louisville, Florence (Northern Kentucky), Owensboro, Corbin, Paducah, Ashland, Pikeville, Bowling Green, and Hopkinsville.4Department of Revenue. Service Centers You get immediate confirmation at the counter, which can be worth the trip if a deadline is hours away. Office hours vary by location, so check the Department of Revenue website before you go.
For questions about where to send a payment or how to apply one, call taxpayer assistance at (502) 564-4581. Representatives are available Monday, Tuesday, Thursday, and Friday from 8 a.m. to 4:30 p.m. and Wednesday from 8 a.m. to 5 p.m.5Kentucky.gov. Kentucky Tax Filing Season Begins Today
If the Payment Will Be Late
The filing and payment deadline for tax year 2025 returns is April 15, 2026.6Kentucky.gov. Kentucky Tax Filing Season Begins Jan. 26 Missing it gets expensive. The late-payment penalty is 2% of the unpaid tax for every 30 days (or fraction of 30 days) that the payment is overdue, up to a maximum of 20%, with a $10 minimum. Interest also accrues on the unpaid balance from the original due date, at 9% for calendar year 2026.7Department of Revenue. Penalties, Interest and Fees The rate is set annually under KRS 131.183 at the adjusted prime rate plus two percent.8Kentucky Legislative Research Commission. KRS 131.183 Tax Interest Rate
If you cannot pay in full, file on time and send whatever you can. That stops a failure-to-file penalty from stacking on top of the late-payment penalty. For balances you cannot clear within 60 days, Kentucky offers payment plans through epayment.ky.gov or by calling the Division of Collections at (502) 564-4921. After 60 days, a 25% cost-of-collection fee is added to the outstanding balance, so moving quickly saves real money.9Department of Revenue. Payment Plans for Qualified Applicants
Confirming the Payment Arrived
For a mailed check, watch your bank statement for the cleared amount. For an online payment, log back into the portal and confirm the transaction shows in your payment history. If a mailed payment has not cleared after a reasonable processing window, call (502) 564-4581 with your confirmation details.