According to the Kentucky Instructions:
A Kentucky Resident is an individual that spends at least 183 days in Kentucky during the tax year.
A Nonresident of Kentucky is and individual that did not reside in Kentucky during the tax year.
A Part-Year Resident is an individual that moved into or out of Kentucky during the tax year.
What if my spouse and I have different residency?
If one spouse is a resident and the other is not and a joint federal return is filed, you may choose to file Married filing Separate on a Combined Return, Married Filing Separate on separate returns or Married filing Joint.
To file separate returns within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).
For more information, see