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

Kentucky requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Three returns are due.

IRS Form 1040, Form 740 and Form 92A200.

Federal

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
Due: 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.

IRS Form 1040 File online

Kentucky

Final income tax return

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

Form: Form 740
Due: 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).

Form 740 File online

Inheritance tax return

Kentucky imposes an inheritance tax on what beneficiaries receive. The treatment depends on the beneficiary's relationship to the deceased; spouses and certain close relatives are typically fully exempt.

Form: Form 92A200
Due: 24 months after date of death for deaths on or after July 1, 2026 (5% discount if paid within 14 months); 18 months for deaths before that date (5% discount if paid within 9 months)
Extension: Available

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).

Form 92A200

Tax clearance

Kentucky requires tax clearance before distribution

The Department of Revenue examines a filed inheritance tax return and issues an Acceptance Letter once the tax is settled.

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

Kentucky tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Kentucky estate income tax return: 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)).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

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

The final federal income tax return is due April 15 following year of death. The final Kentucky return is due April 15 following year of death. The Kentucky fiduciary return is due April 15 (calendar year). The Kentucky inheritance tax return (Form 92A200) is due 24 months after date of death for deaths on or after July 1, 2026 (5% discount if paid within 14 months); 18 months for deaths before that date (5% discount if paid within 9 months).

Yes. The Department of Revenue examines a filed inheritance tax return and issues an Acceptance Letter once the tax is settled. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Kentucky imposes an inheritance tax, borne by the beneficiary rather than the estate. The rate turns on the beneficiary's relationship to the decedent: a spouse is exempt, close family pays the lowest rates, and an unrelated beneficiary the highest.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

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 generally borne by beneficiaries rather than the estate. What each beneficiary owes depends on their relationship to the deceased — close family members are typically exempt or taxed at the lowest rates. The death tax calculator shows the treatment by relationship.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Kentucky income tax return is due April 15 following year of death. The estate settlement plan for Kentucky includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
KRS 140.060, 140.070, 140.080, 140.160, 140.210
KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190
KRS 141.020(2)(f); KRS 141.081; KY DOR 2026 Withholding Tax Formula

Data sourced from Kentucky statutes and official state code. How we research.

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