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.”
Two things must be taken into consideration when determining if you have to file a Kentucky Return, your family size and Modified Gross Income and your filing status and Kentucky Adjusted Gross Income.
Modified Gross Income and Family Size:
- Family size is One and MGI is greater than $12,880
- Family size is Two and MGI is greater than $17,420
- Family size is Three and MGI is greater than $21,960
- Family size is Four or More and MGI is greater than $26,500
Kentucky Adjusted Gross Income and Filing Status:
- Single, under age 65 AND KAGI is greater than $2,690
- Single, age 65 or older OR blind AND KAGI is greater than $3,490
- Single, age 65 AND blind AND KAGI is greater than $4,290
- MFJ, both under age 65 AND KAGI is greater than $2,690
- MFJ, one age 65 or older AND KAGI is greater than $3,490
- MFJ, both age 65 or older AND KAGI is greater than $4,290
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.
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