{"data":{"id":"us-ky/krs-141.180","jurisdiction":"us-ky","citation":"KRS 141.180","heading":"Individuals required to make return -- Verification.","body":"(1) For taxable years beginning before January 1, 2005:\n(a) Every individual, except as otherwise provided in this subsection, having for\nthe taxable year an adjusted gross income which exceeds five thousand dollars\n($5,000), if single, or if married and not living with husband or wife and every\nmarried individual living with husband or wife whose adjusted gross income\ncombined with the adjusted gross income of his or her spouse exceeds five\nthousand dollars ($5,000) shall make to the department a return statin g\nspecifically the items which he claims as deductions and tax credits allowed\nby this chapter.\n(b) Any individual who is blind or who has attained the age of sixty -five (65)\nbefore the close of the taxable year shall be required to make a return only if\nthe taxpayer has for the taxable year an adjusted gross income which exceeds\nfive thousand dollars ($5,000). Every married individual living with husband\nor wife shall, if both spouses have attained the age of sixty -five (65), be\nrequired to make a return i f the combined adjusted gross income of both\nspouses exceeds five thousand four hundred dollars ($5,400). If the individual\nis unable to make his or her own return, the return shall be made by a duly\nauthorized agent.\n(c) Any individual, who is both sixty -five (65) or over and blind before the close\nof the taxable year, shall make a return if the taxpayer has for the taxable year\nan adjusted gross income which exceeds five thousand dollars ($5,000).\n(d) Notwithstanding any other provision of this subsection , an individual, having\nfor the taxable year gross income from self -employment of five thousand\ndollars ($5,000) or more, shall make a return.\n(e) Any nonresident individual with gross income from Kentucky sources and a\ntotal gross income of five thousand dollars ($5,000) or over shall make a\nreturn.\n(2) For taxable years beginning after December 31, 2004:\n(a) Except as otherwise provided in this subsection, every individual having for\nthe taxable year a modified gross income exceeding the threshold amount\ndetermined under KRS 141.066, and every married couple living together\nwith a combined modified gross income exceeding the threshold amount\ndetermined under KRS 141.066, shall file a return with the department stating\nspecifically the items claimed as dedu ctions and tax credits allowed by this\nchapter. If the individual is unable to file a return, the return shall be made by\na duly authorized agent.\n(b) Notwithstanding any other provision of this subsection, an individual having,\nfor the taxable year, gross  income from self -employment exceeding the\nthreshold amount determined under KRS 141.066 shall file a return.\n(c) Any nonresident individual with gross income from Kentucky sources and a\ntotal gross income exceeding the threshold amount determined under KR S\n141.066 shall file a return.\n(3) A husband and wife not living together shall make separate returns. A husband and\nwife living together may make a joint return, or may make separate returns.\nHowever, if separate returns are made, neither spouse shall rep ort income nor claim\ndeductions properly attributable to the other.\n(4) Notwithstanding any other provisions of KRS Chapters 131 and 141, a husband or a\nwife who is jointly and severally liable for taxes levied under KRS 141.020,\napplicable penalties, and interest shall be relieved of liability for tax, interest,\npenalties, and other amounts if:\n(a) The spouse has been relieved of liability for federal income tax, interest,\npenalties, and other amounts for the same taxable year by the Internal Revenue\nService under Section 6015 of the Internal Revenue Code, to be effective as of\nthe date that the Internal Revenue Service approved the relief; or\n(b) It is shown that the spouse would have qualified for relief under the provisions\nof Section 6015 of the Interna l Revenue Code for the same taxable year if\nthere had been a federal income tax liability, to be effective as of the date that\nthe department approved the relief.\n(5) Notwithstanding KRS 134.580, any relief granted pursuant to paragraphs (a) and (b)\nof subsection (4) of this section shall not result in a tax overpayment to the spouse\nrequesting relief for payments made before the relief was approved.\n(6) Each individual return shall be verified by a declaration that it is made under the\npenalties of perjury.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44485","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"6ad16cf6785b4c3ea736ec3ef3ea401816150763e949dce5cb30f50fccbfa5aa","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.175","next":"us-ky/krs-141.190"},"notice":"GroundRules: Original legal text. Not legal advice."}