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Schedule K-1. (Form 765-GP) on your Kentucky income tax return for the year in 765-GP). Refer to the federal Partner's Instructions for Schedule K-1. ( Instructions, Form 740, Kentucky Full-Year Resident Individual Income Tax Etc.; Instructions, Schedule K-1 (Form 765-GP), Kentucky Partner's Share of PARTNER'S INSTRUCTIONS FOR SCHEDULE K-1 (FORM 765). Who Must File—The partners or members are liable for tax on their share of the partnership income, Such partnerships may need to file an amended return on Forms 502 and/or 765 within. 90 days of the final determination date. See Form 502FED-1 instructionsForms and instructions are available at all Kentucky Schedule K–1 (Form 765–GP) information provided to partners, an amended Schedule K–1. (Form 1. Kentucky Partnership Income and LLET Return (Form 765). 2. Kentucky Partner's Share of Income, Credits, Deductions,. Etc.—Schedule K–1 (Form 765). PARTNER'S SHARE OF INCOME,. CREDITS, DEDUCTIONS, ETC. > See instructions. 2018. K-1. (Form 765). Commonwealth of Kentucky. Department of Revenue. SCHEDULE. These partnerships are required by law to file a Kentucky Partnership Income and LLET. Return (Form 765). Form 765 is complementary to the federal form 1065 INSTRUCTIONS FOR SCHEDULE K-1 (FORM 765). Who Must File—Although the partnership is not subject to income tax, the partners are liable for tax on their PARTNER'S INSTRUCTIONS FOR SCHEDULE K-1 (FORM 765). Who Must File—The partners or members are liable for tax on their share of the partnership income,