{"data":{"id":"us-ky/krs-141.190","jurisdiction":"us-ky","citation":"KRS 141.190","heading":"Returns of fiduciaries.","body":"(1) Every fiduciary, except a receiver appointed by authority of law in possession of\npart only of the property of an individual, shall make under oath a return for any of\nthe following individuals, estates, or trusts for which he acts, setting forth therein\nsuch information as may be prescribed by the department:\n(a) Every individual having an adjusted gross income for the taxable year which\nexceeds five thousand dollars ($5,000);\n(b) Every estate the gross income of which for the taxable year is twelve hundre d\ndollars ($1,200) or over;\n(c) Every trust the gross income of which for the taxable year is one hundred\ndollars ($100) or over.\n(2) Any fiduciary required to make a return under this chapter shall be subject to all the\nprovisions of this chapter that apply to individuals.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29088","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"ae076d01dabf3f83bdbfbdb2a13a4f696a7040e0807d3ef6795bd5e02da55fb6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.180","next":"us-ky/krs-141.200"},"notice":"GroundRules: Original legal text. Not legal advice."}