KRS 141.180: Individuals required to make return -- Verification.

(1) For taxable years beginning before January 1, 2005:

(a) Every individual, except as otherwise provided in this subsection, having for

the taxable year an adjusted gross income which exceeds five thousand dollars

($5,000), if single, or if married and not living with husband or wife and every

married individual living with husband or wife whose adjusted gross income

combined with the adjusted gross income of his or her spouse exceeds five

thousand dollars ($5,000) shall make to the department a return statin g

specifically the items which he claims as deductions and tax credits allowed

by this chapter.

(b) Any individual who is blind or who has attained the age of sixty -five (65)

before the close of the taxable year shall be required to make a return only if

the taxpayer has for the taxable year an adjusted gross income which exceeds

five thousand dollars ($5,000). Every married individual living with husband

or wife shall, if both spouses have attained the age of sixty -five (65), be

required to make a return i f the combined adjusted gross income of both

spouses exceeds five thousand four hundred dollars ($5,400). If the individual

is unable to make his or her own return, the return shall be made by a duly

authorized agent.

(c) Any individual, who is both sixty -five (65) or over and blind before the close

of the taxable year, shall make a return if the taxpayer has for the taxable year

an adjusted gross income which exceeds five thousand dollars ($5,000).

(d) Notwithstanding any other provision of this subsection , an individual, having

for the taxable year gross income from self -employment of five thousand

dollars ($5,000) or more, shall make a return.

(e) Any nonresident individual with gross income from Kentucky sources and a

total gross income of five thousand dollars ($5,000) or over shall make a

return.

(2) For taxable years beginning after December 31, 2004:

(a) Except as otherwise provided in this subsection, every individual having for

the taxable year a modified gross income exceeding the threshold amount

determined under KRS 141.066, and every married couple living together

with a combined modified gross income exceeding the threshold amount

determined under KRS 141.066, shall file a return with the department stating

specifically the items claimed as dedu ctions and tax credits allowed by this

chapter. If the individual is unable to file a return, the return shall be made by

a duly authorized agent.

(b) Notwithstanding any other provision of this subsection, an individual having,

for the taxable year, gross income from self -employment exceeding the

threshold amount determined under KRS 141.066 shall file a return.

(c) Any nonresident individual with gross income from Kentucky sources and a

total gross income exceeding the threshold amount determined under KR S

141.066 shall file a return.

(3) A husband and wife not living together shall make separate returns. A husband and

wife living together may make a joint return, or may make separate returns.

However, if separate returns are made, neither spouse shall rep ort income nor claim

deductions properly attributable to the other.

(4) Notwithstanding any other provisions of KRS Chapters 131 and 141, a husband or a

wife who is jointly and severally liable for taxes levied under KRS 141.020,

applicable penalties, and interest shall be relieved of liability for tax, interest,

penalties, and other amounts if:

(a) The spouse has been relieved of liability for federal income tax, interest,

penalties, and other amounts for the same taxable year by the Internal Revenue

Service under Section 6015 of the Internal Revenue Code, to be effective as of

the date that the Internal Revenue Service approved the relief; or

(b) It is shown that the spouse would have qualified for relief under the provisions

of Section 6015 of the Interna l Revenue Code for the same taxable year if

there had been a federal income tax liability, to be effective as of the date that

the department approved the relief.

(5) Notwithstanding KRS 134.580, any relief granted pursuant to paragraphs (a) and (b)

of subsection (4) of this section shall not result in a tax overpayment to the spouse

requesting relief for payments made before the relief was approved.

(6) Each individual return shall be verified by a declaration that it is made under the

penalties of perjury.