{"data":{"id":"us-ky/krs-141.016","jurisdiction":"us-ky","citation":"KRS 141.016","heading":"Reporting federal adjusted gross income attributed to husband and wife --","body":"Allocation of income and business deductions between husband and wife.\n(1) If the federal adjusted gross income of husband or wife is entered on a separate\nfederal return, their  Kentucky adjusted gross incomes may be entered on their\nseparate Kentucky tax returns or their joint Kentucky tax return as they so elect.\n(2) If the federal adjusted gross income of husband and wife is entered on a joint\nfederal return, or if neither files a federal return:\n(a) Their adjusted gross income shall be entered on their joint Kentucky tax\nreturn; or\n(b) Separate adjusted gross incomes may be entered on their separate Kentucky\ntax returns if they so elect.\n(3) Where husband and wife have not sep arately reported and claimed items of income\nand adjustments of income for federal income tax purposes, and have not elected to\nfile a joint Kentucky income tax return, such items allowable for Kentucky income\ntax purposes shall be allocated and adjusted as follows:\n(a) Income shall be allocated to the spouse who earned the income or with respect\nto whose property the income is attributable;\n(b) Allowable deductions with respect to trade, business, or production of income\nshall be allocated to the spouse to whom attributable.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29032","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"45a653fdd5332438fe19c27aff7d9451321f5e64297927c56675fb36d69ac7f0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.015","next":"us-ky/krs-141.017"},"notice":"GroundRules: Original legal text. Not legal advice."}