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17 Apr 2018 AMENDED—Added to 740—You may now use Form 740 to file an amended return beginning with tax Forms and instructions are available.5 Enter amount from federal Form 1040, line 7. (If total of Columns A and B is $33,383 or less, you may qualify for the Family Size Tax. Credit. See instructions.). used to determine your credit percentage on the Family Size Tax Table below. (f) Enter your Kentucky adjusted gross income from Form 740, page 1, line 9 INSTRUCTIONS This form may be used by qualifying full-year nonresidents to resident of a reciprocal state, each spouse must file a separate Form 740-NP-R. The indebted spouse's refund will then be paid to the appropriate agency. General Information. 2018 Kentucky Individual Income Tax. Instructions for Form 740.