Kentucky full-year residents must file Form 740 with the state of Kentucky for the tax year they are filing for and are required to file a federal individual income tax return. An individual domiciled outside of Kentucky is considered a Kentucky resident for tax purposes if the taxpayer spends more than 183 days in the state of Kentucky. However, filing requirement depend upon family size, modified gross income, Kentucky adjusted gross income and income from self-employment. Due date falls on April 15 of the tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
If the taxpayer was a part-year resident of Kentucky they must file income tax with the state of Kentucky for the tax year in which they had income earned from within the state or had income withheld for state tax purposes. If the resident has resided for only part of the year, they must file Form 740-NP. The taxpayer will be taxed on all income earned while they were a resident.
If the taxpayer was a full-year non-resident of Kentucky for that tax year they must file Form 740-NP. All income received during the period of residency is taxable in Kentucky, regardless of where the income was earned from, unless specifically exempted. Income from Kentucky sources is taxable in Kentucky during the period of non-residency.