Kentucky Inheritance Tax Forms & Deadlines
Last updated: 10 Nov 2025 • Author: 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.
Who must file?
Core forms & where to get them
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).
- Affidavit of Exemption (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 — Inheritance & Estate Tax
Quick links: 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
| Item | When due | Notes |
|---|---|---|
| Inheritance tax return | 18 months after date of death | Use 92A200 (tax due) or 92A201 (No Tax Due). Affidavit of Exemption may be filed with the court if only Class A takers. |
| Early payment discount | Pay within 9 months | 5% discount may apply to tax paid within 9 months of death (per beneficiary). |
| Installments (per beneficiary) | Elect with return | If an individual’s net tax > $5,000, up to 10 annual installments may be available; interest accrues. |
How to pay
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.
Practical checklists
All estates
- Death certificate; Letters of appointment.
- Asset inventory with Kentucky-situs identification.
- Beneficiary list by class (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.
- Confirm no business situs for intangibles (or document if present).
- Time payment to capture the 9-month discount when feasible.
FAQs
When is the Kentucky inheritance tax return due?
Within 18 months after the date of death. Paying within 9 months may qualify for a 5% discount.
Do I file if all beneficiaries are Class A?
Usually a No Tax Due return (92A201) or a court Affidavit of Exemption is sufficient—confirm local practice.
How are nonresidents handled?
Tax applies to Kentucky-situs real property and tangibles passing to taxable beneficiaries. See the Nonresident Guide.
Are installment payments available?
Yes. If a beneficiary’s net tax exceeds $5,000, up to 10 annual installments with interest may be elected.