How Do I File Taxes for a Deceased Person in Kentucky?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Kentucky Tax Filing Checklist

3 filings required

0 of 3 completed0%

Tax Clearance Required Before Distribution

The Department of Revenue examines a filed inheritance tax return and issues an Acceptance Letter once the tax is settled. Where every taxable asset passes to exempt beneficiaries and no federal Form 706 is required, the personal representative instead files an Affidavit of Exemption (Form 92A300) with the District Court; the court accepts it for final settlement and closing of the estate, and no return is filed with DOR (KY DOR Inheritance Tax guidance; KRS 140.160(2)).

Form: Form 92A300 (Affidavit of Exemption, for estates passing entirely to exempt beneficiaries)

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Kentucky

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form 740

Deadline: April 15 following year of death

File Form 740 for a full-year Kentucky resident; Form 740-NP for a part-year resident or nonresident (KY DOR Individual Income Tax page). Flat 3.5% rate for 2026 (KRS 141.020(2)(f)). Due date: KRS 141.160(1).

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Estate gross income of $1,200 or more for the taxable year (a trust: $100 or more) — KRS 141.190(1)(b),(c)).

File inheritance tax return

Kentucky imposes an inheritance tax on what beneficiaries receive. Rates vary by relationship (4 classes). Spouses and certain close relatives are typically fully exempt.

Form: Form 92A200

Deadline: Deaths on or after July 1, 2026: 24 months after date of death (5% discount if paid within 14 months). Deaths before July 1, 2026: 18 months (5% discount if paid within 9 months).

Kentucky has an INHERITANCE tax, not an estate tax (KRS 140.130 levies only a pick-up tax equal to the federal state-death-tax credit, which has been $0 since EGTRRA). Forms: 92A200 (full inheritance tax return), 92A205 (short form), 92A201 (no tax due), 92A300 (Affidavit of Exemption, filed with the court only). A return is required only when a federal Form 706 is required, or when estate assets pass to a beneficiary taxable under KRS 140.070 (KRS 140.160(2)). For decedents dying on or after January 1, 2026: Class A (spouse, parent, child by blood/stepchild/adopted, grandchild, brother/sister, nephew/niece) is fully exempt; Class B (in-laws, aunts/uncles, great-grandchildren) has a $1,000 exemption and 4-16% rates; Class C (all others) has a $500 exemption and 6-16% rates.

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This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Kentucky income tax return (Form 740) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Kentucky fiduciary return (Form 741) may also be required.

The final federal and Kentucky income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year).

Yes. The Department of Revenue examines a filed inheritance tax return and issues an Acceptance Letter once the tax is settled. Where every taxable asset passes to exempt beneficiaries and no federal Form 706 is required, the personal representative instead files an Affidavit of Exemption (Form 92A300) with the District Court; the court accepts it for final settlement and closing of the estate, and no return is filed with DOR (KY DOR Inheritance Tax guidance; KRS 140.160(2)). Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Kentucky imposes an inheritance tax, which is paid by the beneficiaries rather than the estate. The rate depends on the beneficiary's relationship to the deceased. Close family members (spouses, children) typically pay lower rates or are exempt entirely. Calculate the tax with the Kentucky death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Kentucky estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Kentucky

Tax obligations in Kentucky include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Kentucky has an inheritance tax, which is paid by beneficiaries rather than the estate. Rates depend on the beneficiary's relationship to the deceased — close family members typically pay lower rates or are exempt. The death tax calculator shows rates by relationship.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for Kentucky includes all filing dates so nothing is overlooked.