Persons who were members of the Kentucky National Guard on December 31, may claim an additional credit on Line 2. Designate this credit with the initials "N.G.". Kentucky law specifically restricts this credit to Kentucky National Guard members; military reserve members are not eligible.
Personal and Dependency Credits—Personal tax credits are reported in Section B of form 740 and 740NP. A credit of $20 is allowed for each personal and dependency credit claimed.