The Payments section of the Kentucky return is used to apply your refund to next year's Kentucky taxes and make optional contributions to approved Kentucky charitable funds. Kentucky voluntary contribution funds are reported on Form 740 and reduce your state refund or increase the amount owed.
Apply Your Refund to Next Year's Kentucky Return
Enter the state refund amount to apply to your 2026 tax return
If you are due a Kentucky refund, you may choose to apply all or part of that refund to next year's Kentucky estimated taxes instead of receiving the full refund now. The amount entered cannot exceed your available Kentucky refund. If you owe Kentucky tax instead of receiving a refund, this field will have no effect.
Kentucky Voluntary Contribution Funds
Kentucky allows taxpayers to contribute part of their refund to certain state-approved charitable programs. Contributions are voluntary and will reduce your refund accordingly.
Enter the amount you would like to donate in any of the following fields:
Nature and Wildlife Fund Contribution
Supports conservation, wildlife protection, environmental education, and preservation programs throughout Kentucky.
Child Victims' Trust Fund Contribution
Provides funding for programs that assist abused and neglected children and supports child abuse prevention efforts.
Veterans Program Trust Fund Contribution
Supports programs and services that benefit Kentucky veterans and their families.
Breast Cancer Research and Education Trust Fund
Funds breast cancer research, education, awareness, and related programs in Kentucky.
Farms to Food Banks Trust Fund
Provides support for programs that connect Kentucky agricultural products with food banks and hunger-relief organizations.
Local History Trust Fund
Supports preservation and education efforts related to Kentucky's local history and heritage.
Special Olympics Kentucky
Provides funding for Special Olympics Kentucky programs and athletic opportunities for individuals with intellectual disabilities.
Pediatric Cancer Research Trust Fund
Supports research and programs focused on childhood cancer treatment and prevention.
Rape Crisis Center Trust Fund
Provides support to Kentucky rape crisis centers that serve victims of sexual violence.
Court Appointed Special Advocate (CASA) Trust Fund
Supports CASA programs that advocate for the best interests of abused and neglected children involved in court proceedings.
YMCA Youth Association Fund
Provides funding for Kentucky YMCA Youth Association programs that promote leadership, civic engagement, and youth development.
Program Entry
To locate the Kentucky Payments section, navigate to:
- State
- Edit Kentucky using the three dots
- Payments
Frequently Asked Questions
Do I have to enter an amount in the contribution fields?
No. All charitable contribution fields are optional. Leave any field blank if you do not wish to contribute.
How do contributions affect my refund?
Any contribution entered will reduce your Kentucky refund. If you are not receiving a refund, you cannot elect to make a contribution.
Can I donate to more than one fund?
Yes. You may enter amounts for any combination of the available charitable funds.
Will my donations be reported on my Kentucky return?
Yes. The amounts entered are included on your Kentucky income tax return as voluntary contributions.