Moduli e scadenze dell'imposta di successione del Kentucky
Ultimo aggiornamento: 10 Nov 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Kentucky Inheritance Tax — Forms & Deadlines
One-stop page for Kentucky inheritance tax filing: who must file, which forms you need, due dates and discounts, installment options, payment methods, and practical checklists — with links to planning, cases, calculator, and service packages.
Chi deve presentare la domanda?
Moduli fondamentali e dove ottenerli
Kentucky forms
- 92A200 — Kentucky Inheritance Tax Return (tax-due scenarios; per beneficiary class/share).
- 92A201 — No Tax Due Return (all transfers exempt, e.g., Class A only; subject to conditions).
- Dichiarazione di esenzione (probate court; often used instead of filing with DOR when only Class A takers).
- Schedules/attachments supporting valuations, debts/expenses, and beneficiary class determinations.
KY DOR - Imposta sulle successioni e sulle eredità
Collegamenti rapidi: 92A200 (PDF) - 92A201 (PDF) - Guide 92F101 (PDF)
When courts/agents ask for proof
- Real estate closings: County clerks/title agents may require proof of exemption or DOR receipt.
- Financial institutions: May request DOR correspondence before releasing funds to Class B/C takers.
Coordinate filings early if a sale or transfer is time-sensitive.
Deadlines, discounts & installments
| Articolo | Quando è previsto | Note |
|---|---|---|
| Dichiarazione di successione | 18 mesi dopo la data del decesso | Utilizzo 92A200 (tax due) or 92A201 (No Tax Due). Affidavit of Exemption may be filed with the court if only Class A takers. |
| Sconto sul pagamento anticipato | Pagare entro 9 mesi | Sconto 5% may apply to tax paid within 9 months of death (per beneficiary). |
| Installments (per beneficiary) | Eletto con ritorno | If an individual’s net tax > $5,000, fino a 10 rate annuali may be available; interest accrues. |
Come pagare
Electronic or check
Follow current KY DOR payment instructions. Include decedent name, SSN/EIN (last 4), date of death, and beneficiary reference if paying by share.
Proof for courts/agents
Keep copies of filed returns, payment receipts, and any DOR letters; courts and transfer agents often request proof before recording/retitling.
Liste di controllo pratiche
All estates
- Certificato di morte; lettere di incarico.
- Asset inventory with Kentucky-situs identification.
- Elenco dei beneficiari da classe (A/B/C) and percentage/amount.
- Valuation/appraisals; debts/expenses documentation.
- Planned closings/retitlings that need proof of compliance.
Nonresident focus
- List Kentucky real property/tangibles with evidence of location.
- Confermare no business situs for intangibles (or document if present).
- Time payment to capture the Sconto di 9 mesi when feasible.
Domande frequenti
When is the Kentucky inheritance tax return due?
All'interno 18 mesi after the date of death. Paying within 9 mesi may qualify for a Sconto 5%.
Do I file if all beneficiaries are Class A?
Di solito un No Tax Due return (92A201) or a court Dichiarazione di esenzione is sufficient—confirm local practice.
How are nonresidents handled?
Tax applies to Kentucky-sito real property and tangibles passing to taxable beneficiaries. See the Guida per non residenti.
Are installment payments available?
Sì. Se l'imposta netta di un beneficiario è superiore a $5,000, fino a 10 rate annuali with interest may be elected.