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    Kentucky's individual income tax law is based on the Internal Revenue Code in effect as of December 31, 2024 The tax rate is four (4) percent and allows itemized deductions and certain income reducing deductions as defined in KRS 141 019 A full-year resident of Kentucky files Form 740 and a person who moves into or out of Kentucky during the year or is a full-year nonresident files Form 740
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    2025 NJ-1040 Booklet Page Order Tax Year 2025 NJ-1040 booklets were mailed with pages 1–2 placed separately from pages 3–4, but all pages are included, and the return can be filed normally by combining them If you prefer, you may request a corrected booklet, print the return, or file online for free starting January 26, 2026





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