Who must file a Kentucky individual income tax return?

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.

Family Size - Consists of yourself, your spouse if married and living in the same household and qualifying children. Family size is limited to four.

Modified Gross Income - Consists of your federal adjusted gross income, your spouse's federal adjusted gross income if living in the same household, plus any tax-exempt interest from municipal bonds (non-Kentucky) or any lump-sum distribution amount taxed on Form 4972-K.

Chart A
If Your Family Size is:		Your Modified Gross Income is greater than:
One ........................	and	.................$ 10,890
Two ........................	and	.................$ 14,710
Three .....................	and	.................$ 18,530
Four or More............	and	.................$ 22,350

Kentucky Adjusted Gross Income - Consists of your federal adjusted gross income plus any additions and subtractions from Schedule M, Modifications to Federal Adjusted Gross Income.

Chart B
If Your Filing Status is:	Your Kentucky Adjusted Gross Income is greater than:
Single Person- Under age 65 ..............	and	.................$ 3,280
Single Person- Age 65 or over or blind.......................	and	.................$ 5,280
Single Person- Age 65 or over and blind.....................	and	.................$ 6,550
Husband and Wife- Both under age 65........	and	.................$ 4,280
Husband and Wife- One age 65 or over.......	and	.................$ 5,950
Husband and Wife- Both age 65 or over......	and	.................$ 7,050

TAXPAYERS WITH SELF-EMPLOYMENT INCOME - Must file a Kentucky individual income tax return regardless of the amount of Kentucky adjusted gross income used in the Chart B if you have gross receipts from self-employment in excess of modified gross income for your family size in Chart A.

In some cases part-time or part-year workers have income taxes withheld from their paychecks. Even though the filing requirements are not met, an income tax return must be filed to claim a refund of the Kentucky taxes withheld.

A child meeting the filing requirements must file a return even though being claimed as a dependent by the parent. Kentucky income tax law contains no special provisions for taxing the income of a minor child at the parent's tax rates nor the reporting of income of a child on the parent's return.

Generally, all income of Kentucky residents, regardless of where it was earned, is subject to Kentucky income tax.