Kentucky Tax Form 740-EZ should be filed if you are a Kentucky resident for the entire year and:
- are filing federal Form 1040EZ
- file as single
- do not claim additional credits for being age 65 or over, blind, or a member of the Kentucky National Guard at the end of 2005
- had only wages, salaries, tips, unemployment compensation, taxable scholarship or fellowship grants, and taxable interest was $1,500 or less


