Kentucky State Tax Help
- Elective cosmetic surgery
- Hospital, medical, and extra Medicare B insurance
- The basic cost of Medicare insurance (Medicare A)
(Note: If you are 65 or over and not entitled to Social Security benefits, you may deduct premiums you voluntarily paid for Medicare A coverage.)
- Life insurance or income protection policies
- Long-term care insurance premiums
- The hospital insurance benefits (Medicare) tax withheld from your pay as part of the Social Security tax or paid as part of Social Security self-employment tax
- Nursing care for a healthy baby
- Illegal operations or drugs
- Medicines or drugs you bought without a prescription
- Travel your doctor told you to take for rest or change
- Funeral, burial or cremation costs
What is the difference between Married Filing Jointly and Married Filing Separately for Kentucky purposes?
If you choose Married Filing Separately on your Kentucky return, your income and your spouse's income will be kept separate for the purpose of calculating any tax owed and any credits or refunds due.
If both you and your spouse had income, it will most likely be to your advantage to file Married Filing Separately on your Kentucky return. This filing status often results in lower total tax when both spouses have income.
Only members of the Kentucky National Guard are eligible. Military reserve members are not eligible.
For investments before July 1, 2002, the amount of credit that may be claimed in any given year is limited to 25 percent of the total amount certified by the Kentucky Economic Development Finance Authority (KEDFA). For investments after June 30, 2002, the credit is claimed on the tax return filed for the tax year following the year in which the credit is granted and is limited in any tax year to 50 percent of the initial aggregate credit apportioned to the investor.
Attach a copy of the certification by KEDFA in the first year claimed. Any excess credit may be carried forward. No credit may extend beyond 15 years of the initial certification.
- Income of active duty military pay
- Income received from the tobacco quota buyout
- Income received as a result of the Master Tobacco Settlement Agreement, the secondary settlement fund referred to as "Phase II"
- Income received from the Tobacco Loss Assistance Program (TLAP)
- Income of precinct workers for election training or working at election booths
- Capital gains on property taken by eminent domain
- Passive activity loss adjustment (see Form 8582-K and instructions)
- Income of a child reported on the parent's return
- Artistic charitable contributions (if you do not itemize deductions)
- The Federal Work Opportunity Credit used to reduce wages
- At-risk limitations
- Qualified farm networking project differences per KRS 141.0101(15)
- Differences in the gains (losses) from the sale of intangible assets amortized under the provisions of the Revenue Reconciliation Act of 1993
- Differences in gains (losses) from assets purchased after September 10, 2001
- Income of military personnel killed in the line of duty
- Medicines and drugs that required a prescription or insulin.
- Medical doctors, dentists, eye doctors, chiropractors, osteopaths, podiatrists, psychiatrists, psychologists, physical therapists, acupuncturists, and psychoanalysts (for medical care only).
- Medical examinations, x-ray and laboratory services, insulin treatments, and whirlpool baths your doctor ordered.
- Nursing help (if you paid someone to perform both nursing duties and housework, you may only deduct the cost of the nursing help).
- Hospital care (including meals and lodging), clinic costs, and lab fees.
- Medical treatment at a center for drug or alcohol addiction.
- Medical aids such as hearing aids (and batteries), false teeth, eyeglasses, contact lenses, braces, crutches, wheelchairs, guide dogs and the cost of maintaining them.
- Lodging expenses (but not meals) paid while away from home while receiving medical care in a hospital or a medical care facility that is related to a hospital. Do not include more than $50 a night for each eligible person.
- Ambulance service and other travel costs to get medical care. If you used your own car, you may claim what you spent for gas and oil to go to and from the place you received the care, or you may claim 24 cents per mile. Add parking and tolls to the amount you claim under either method.
- The supplemental part of Medicare Insurance (Medicare B).
- Surgery to improve vision, including radial keratotomy or other laser eye surgery.
- The property must have been created by the personal efforts of the taxpayer at least one year prior to the date contributed. The creation of this property cannot be related to the performance of duties while an officer or employee of the United States or any state or political division thereof.
- The contribution must be made to a qualified organization.
- A written appraisal of the fair market value of the property must be made by a qualified independent appraiser within one year of the date of the contribution.
- Enter any estimated tax payments you made for 2014.
- Enter any amounts credited from your 2013 return.
- Enter any amount prepaid with extension requests.
Do NOT enter any amount of your 2014 Kentucky Income Tax withheld by your employer(s) as shown on any wage or tax statements.
Contributions may also be made directly to the Kentucky Veterans' Program Trust Fund, 1111B Louisville Road, Frankfort, KY 40601.
Contributions may also be made directly to the state Department for Public Health, Division of Administration and Financial Management, 275 East Main Street, HS1GWA, Frankfort, KY 40621, (502) 564-6663.
Contributions may be made directly to the Child Victims' Trust Fund, Office of Victims Advocacy, 1024 Capital Center Drive, Suite 200, Frankfort, KY 40601. For more information call (502) 696-5312.
Contributions may also be made directly to the Nature and Wildlife Fund, c/o the Kentucky State Nature Preserves Commission, or c/o the Kentucky Department of Fish and Wildlife Resources, Frankfort, KY 40601.