According to Kentucky Instructions for Form 740, “If you were a Kentucky resident for the entire year, your filing requirement depends upon your family size, modified gross income, Kentucky adjusted gross income and income from self-employment. You must file if your modified gross income exceeds the amount in Chart A and your Kentucky adjusted gross income exceeds the amount in Chart B."
Modified Gross Income and Family Size (Chart A):
- Family size is One and MGI is greater than $14,580
- Family size is Two and MGI is greater than $19,720
- Family size is Three and MGI is greater than $24,860
- Family size is Four or more and MGI is greater than $30,000
Kentucky Adjusted Gross Income and Filing Status (Chart B):
- Single, under age 65 AND KAGI is greater than $2,980
- Single, age 65 or older OR blind AND KAGI is greater than $3,870
- Single, age 65 AND blind AND KAGI is greater than $4,760
- MFJ, both under age 65 AND KAGI is greater than $2,980
- MFJ, one age 65 or older AND KAGI is greater than $3,870
- MFJ, both age 65 or older AND KAGI is greater than $4,760
A note on Filing Status:
- Married persons who file joint or combined returns are jointly and severally liable for all income taxes due for the period covered by the return.
- If spouses want to credit the refund of one against the liability of the other or combine their tax liabilities or refunds, they must file a combined return.
- You may file separately on this combined return regardless of whether you filed jointly or separately for federal purposes if both you and your spouse had income.
- Kentucky does not require you to use the same filing status as your federal return.
- Generally, all income of Kentucky residents, regardless of where it was earned, is subject to Kentucky income tax.