Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 17 - Income Tax; Individual
Section 103 KAR 17:140 - Individual income tax - reciprocity - nonresidents
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 141.070
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations to administer and enforce Kentucky's tax laws. This administrative regulation establishes reciprocity requirements for Kentucky residents, and residents of states with which Kentucky has negotiated reciprocal agreements under the provisions of KRS 141.070.
Section 1. In accordance with KRS 141.070, reciprocal agreements with other states exempting specific income from tax shall apply only to the specific types of income listed. Income from other sources may require the filing of a nonresident income tax return.
Section 2. The agreements shall provide the same exemption for the listed income from withholding tax.
Section 3. A list of states that Kentucky has negotiated reciprocal agreements and the type of income exemption available are listed in this section:
Section 4. For a person domiciled in one (1) of the states listed in Section 3 of this administrative regulation, but who maintains a place of abode and spends more than 183 days in Kentucky during the year, reciprocity shall not apply and that person shall be considered a Kentucky resident for tax purposes.
Section 5. Incorporation by Reference.
STATUTORY AUTHORITY: KRS 131.130(1), 141.050(4)