KRS 141.190: Returns of fiduciaries.

(1) Every fiduciary, except a receiver appointed by authority of law in possession of

part only of the property of an individual, shall make under oath a return for any of

the following individuals, estates, or trusts for which he acts, setting forth therein

such information as may be prescribed by the department:

(a) Every individual having an adjusted gross income for the taxable year which

exceeds five thousand dollars ($5,000);

(b) Every estate the gross income of which for the taxable year is twelve hundre d

dollars ($1,200) or over;

(c) Every trust the gross income of which for the taxable year is one hundred

dollars ($100) or over.

(2) Any fiduciary required to make a return under this chapter shall be subject to all the

provisions of this chapter that apply to individuals.