The struggling economy has had an impact on tax preparation and filing in Kentucky.Department of Revenue Manager of Training Gayle Fields says about 80% of Kentuckians have filed their returns early, many in anticipation of refunds. For the remaining 20 percent, Fields says state offices and phone lines that offer tax help will not be open outside of business hours."I'm sure it's probably a reflection of budget issues because of course, we're well-aware the state's budget is not in good shape and it would be extra man hours to cover and pay for," he says.The offices are open from eight until five. Kentuckians can file their returns electronically through the Department of Revenue website.