Kentucky State Tax Return

Kentucky Individual Income Tax Provisions

When assessing individual income tax to residents, states have three different filing systems they can adopt: joint, combined, or some version of the two together. Kentucky is one of seven states that chooses the latter, allowing married taxpayers to file either type of return, depending on which gives the best benefit to the family.

Federal adjusted gross income is the starting base for determining Kentucky state tax, however there are several areas where certain income is not subject to taxation.

Exemptions

Differing from the federal law, there are certain sources of income that are not subject to taxation by the state of Kentucky. These exemptions include:

• Interest from U.S. Government bonds
• Distributions from public, civil service, or military pension plans for Retirees from before the year 1998 are exempt, while up to $41,110 after 1997 is exempt.
• Distributions from private pensions are exempt up to $41,110 regardless of the year of retirement.
• Active Duty Military pay and $20 credit for Kentucky National Guard members
• Income for soldiers killed in the line of duty for the year or death and one-year prior
• Social Security benefits
• Income from tobacco settlements
• Kentucky Turnpike bonds gains
• Eminent domain property

Unearned income from children do not have to be reported on a parent's return. Additionally, debt that was forgiven for mortgages is added into the taxpayer's base income.

Deductions

Kentucky offers a standard deduction for all taxpayers, regardless of filing status, of $2,360. The following deductions can save Kentucky taxpayers money:

• Medical expenses over 7.5% of Kentucky AGI
• Long-term care and health insurance premiums
• Election booth income
• Charitable contributions of leasehold interests
• Federal work opportunity and welfare to work credits

There is an income limitation for taxpayers with AGI above $178,150 ($89,075 married filing single) for deductions of non-investment income, taxes, job expenses, and miscellaneous expenses (with the exception of gambling losses)/

2023 Kentucky Tax Rates

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Kentucky	Services Available
Preparation	Preparation of a state tax return for Kentucky is available for $29.95.
E-File	E-File is available for Kentucky.
Direct Deposit	Direct Deposit is available for Kentucky.
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Non-Resident E-File	E-Filing non-resident KY state returns is not available.
Filing Deadline	4/18/2023

KY Counties	KY Cities
Adair	Breeding, Cane Valley, Columbia, Fairplay, Glens Fork, Gradyville, Knifley, Milltown
Allen	Adolphus, Halfway, Holland, Scottsville
Anderson	Lawrenceburg
Ballard	Bandana, Barlow, La Center, Lovelaceville, Wickliffe
Barren	Austin, Cave City, Eighty Eight, Etoile, Glasgow, Hiseville, Lucas, Park City
Bath	Hope, Olympia, Owingsville, Preston, Salt Lick, Sharpsburg
Bell	Arjay, Beverly, Calvin, Fourmile, Frakes, Hulen, Ingram, Kettle Island, Middlesboro, Miracle, Pineville, Stoney Fork
Boone	Burlington, Florence, Hebron, Petersburg, Union, Verona, Walton
Bourbon	Millersburg, North Middletown, Paris
Boyd	Ashland, Catlettsburg, Rush
Boyle	Danville, Junction City, Mitchellsburg, Parksville, Perryville
Bracken	Augusta, Brooksville, Foster, Germantown, Milford
Breathitt	Athol, Bays, Clayhole, Jackson, Lost Creek, Rousseau, Talbert, Vancleve, Whick
Breckinridge	Cloverport, Custer, Garfield, Hardinsburg, Harned, Hudson, Irvington, McDaniels, McQuady, Se Ree, Stephensport, Union Star, Webster, Westview
Bullitt	Brooks, Clermont, Hillview, Lebanon Junction, Mount Washington, Shepherdsville
Butler	Aberdeen, Brooklyn, Dunbar, Huntsville, Jetson, Morgantown, Provo, Rochester, Welchs Creek, Woodbury
Caldwell	Fredonia, Princeton
Calloway	Almo, Dexter, Hamlin, Hazel, Kirksey, Murray, New Concord
Campbell	Alexandria, Bellevue, California, Dayton, Fort Thomas, Melbourne, Newport, Silver Grove
Carlisle	Arlington, Bardwell, Cunningham, Milburn
Carroll	Carrollton, Ghent, Sanders, Worthville
Carter	Carter, Denton, Grahn, Grayson, Hitchins, Jacobs, Olive Hill, Soldier, Willard
Casey	Bethelridge, Dunnville, Liberty, Middleburg, Windsor, Yosemite
Christian	Crofton, Fairview, Fort Campbell, Gracey, Herndon, Hopkinsville, La Fayette, Oak Grove, Pembroke
Clark	Ford, Winchester
Clay	Big Creek, Eriline, Fall Rock, Garrard, Goose Rock, Hima, Manchester, Oneida, Sextons Creek
Clinton	Albany, Alpha
Crittenden	Crayne, Dycusburg, Marion, Tolu
Cumberland	Bakerton, Burkesville, Dubre, Marrowbone, Waterview
Daviess	Curdsville, Maceo, Maple Mount, Owensboro, Philpot, Stanley, Utica, West Louisville, Whitesville
Edmonson	Bee Spring, Brownsville, Lindseyville, Mammoth Cave, Rocky Hill, Roundhill, Sweeden
Elliott	Isonville, Sandy Hook
Estill	Irvine, Ravenna, Winston
Fayette	Lexington, Migrate
Fleming	Elizaville, Ewing, Flemingsburg, Hillsboro, Muses Mills, Plummers Landing, Wallingford
Floyd	Allen, Auxier, Banner, Beaver, Betsy Layne, Bevinsville, Blue River, Bypro, Dana, David, Drift, Dwale, Eastern, Garrett, Grethel, Harold, Hi Hat, Hueysville, Ivel, Lackey, Langley, Martin, McDowell, Melvin, Minnie, Prestonsburg, Printer, Stanville, Teaberry, Tram, Wayland, Weeksbury, Wheelwright
Franklin	Frankfort
Fulton	Fulton, Hickman
Gallatin	Glencoe, Sparta, Warsaw
Garrard	Bryantsville, Lancaster, Paint Lick
Grant	Corinth, Crittenden, Dry Ridge, Jonesville, Mason, Williamstown
Graves	Boaz, Fancy Farm, Farmington, Hickory, Lowes, Lynnville, Mayfield, Melber, Sedalia, Symsonia, Water Valley, Wingo
Grayson	Big Clifty, Caneyville, Clarkson, Falls of Rough, Leitchfield, Millwood
Green	Greensburg, Summersville
Greenup	Argillite, Flatwoods, Greenup, Lloyd, Russell, South Portsmouth, South Shore, Worthington
Hancock	Hawesville, Lewisport, Pellville, Reynolds Station
Hardin	Cecilia, Eastview, Elizabethtown, Fort Knox, Glendale, Radcliff, Rineyville, Sonora, Summit, Upton, Vine Grove, West Point, White Mills
Harlan	Ages Brookside, Baxter, Benham, Big Laurel, Bledsoe, Cawood, Closplint, Coalgood, Coldiron, Cranks, Cumberland, Dayhoit, Evarts, Grays Knob, Gulston, Harlan, Holmes Mill, Kenvir, Lejunior, Loyall, Lynch, Mary Alice, Pathfork, Putney, Totz, Wallins Creek
Harrison	Berry, Cynthiana
Hart	Bonnieville, Canmer, Cub Run, Hardyville, Horse Cave, Munfordville
Henderson	Baskett, Corydon, Henderson, Reed, Robards, Smith Mills, Spottsville
Henry	Bethlehem, Campbellsburg, Eminence, Lockport, New Castle, Pendleton, Pleasureville, Port Royal, Smithfield, Sulphur, Turners Station
Hickman	Clinton, Columbus
Hopkins	Dawson Springs, Earlington, Hanson, Madisonville, Manitou, Mortons Gap, Nebo, Nortonville, Saint Charles, White Plains
Jackson	Annville, Dabolt, Gray Hawk, McKee, Peoples, Sandgap, Tyner, Waneta
Jefferson	Eastwood, Fairdale, Fisherville, Glenview, Harrods Creek, Louisville, Masonic Home, Prospect
Jessamine	Keene, Nicholasville, Wilmore
Johnson	Boons Camp, Denver, East Point, Flatgap, Hagerhill, Keaton, Leander, Meally, Oil Springs, Paintsville, River, Sitka, Staffordsville, Stambaugh, Thelma, Tutor Key, Van Lear, West Van Lear, Williamsport, Wittensville
Kenton	Covington, Erlanger, Fort Mitchell, Independence, Kenton, Latonia, Morning View
Knott	Carrie, Dema, Emmalena, Fisty, Garner, Hindman, Kite, Leburn, Littcarr, Mallie, Mousie, Pine Top, Pippa Passes, Raven, Redfox, Sassafras, Topmost, Vest
Knox	Artemus, Barbourville, Bimble, Bryants Store, Cannon, Dewitt, Flat Lick, Girdler, Gray, Green Road, Heidrick, Hinkle, Scalf, Trosper, Walker, Woodbine, Woollum
Larue	Buffalo, Hodgenville, Magnolia, Mount Sherman
Laurel	Bush, East Bernstadt, Keavy, Lily, London, Marydell, Pittsburg
Lawrence	Adams, Blaine, Louisa, Lowmansville, Martha, Mazie, Ulysses, Webbville
Lee	Beattyville, Heidelberg, Lone, Primrose, Saint Helens, Zoe
Leslie	Asher, Bear Branch, Chappell, Confluence, Essie, Helton, Hoskinston, Hyden, Mozelle, Roark, Sizerock, Smilax, Stinnett, Thousandsticks, Warbranch, Wendover, Wooton, Yeaddiss
Letcher	Blackey, Burdine, Cromona, Deane, Eolia, Ermine, Gordon, Hallie, Isom, Jackhorn, Jenkins, Jeremiah, Letcher, Linefork, Mayking, McRoberts, Millstone, Neon, Partridge, Premium, Roxana, Seco, Thornton, Whitesburg
Lewis	Camp Dix, Emerson, Firebrick, Garrison, Quincy, Saint Paul, Tollesboro, Vanceburg
Lincoln	Crab Orchard, Hustonville, Kings Mountain, McKinney, Stanford, Waynesburg
Livingston	Burna, Grand Rivers, Hampton, Ledbetter, Salem, Smithland, Tiline
Logan	Adairville, Auburn, Lewisburg, Olmstead, Russellville, South Union
Lyon	Eddyville, Kuttawa
Madison	Berea, Bighill, Richmond, Waco
Magoffin	Cisco, Edna, Elsie, Falcon, Gapville, Gunlock, Ivyton, Royalton, Salyersville
Marion	Bradfordsville, Gravel Switch, Lebanon, Loretto, Nerinx, Raywick, Saint Francis, Saint Mary
Marshall	Benton, Calvert City, Gilbertsville, Hardin
Martin	Beauty, Debord, Inez, Lovely, Pilgrim, Tomahawk, Warfield
Mason	Dover, Mayslick, Maysville, Minerva, Washington
McCracken	Kevil, Paducah, West Paducah
McCreary	Marshes Siding, Parkers Lake, Pine Knot, Revelo, Stearns, Strunk, Whitley City
McLean	Beech Grove, Calhoun, Island, Livermore, Rumsey, Sacramento
Meade	Battletown, Brandenburg, Ekron, Guston, Muldraugh, Payneville, Rhodelia
Menifee	Denniston, Frenchburg, Means, Wellington
Mercer	Burgin, Harrodsburg, Salvisa
Metcalfe	Beaumont, Center, Edmonton, Knob Lick, Summer Shade
Monroe	Fountain Run, Gamaliel, Hestand, Mount Hermon, Tompkinsville
Montgomery	Jeffersonville, Mount Sterling
Morgan	Cannel City, Crockett, Elkfork, Ezel, Malone, Mize, Ophir, West Liberty, Wrigley
Muhlenberg	Beech Creek, Beechmont, Belton, Bremen, Browder, Central City, Cleaton, Drakesboro, Dunmor, Graham, Greenville, Penrod, Powderly, South Carrollton
Nelson	Bardstown, Bloomfield, Boston, Chaplin, Coxs Creek, Fairfield, Nazareth, New Haven, New Hope
Nicholas	Carlisle, Moorefield
Ohio	Beaver Dam, Centertown, Cromwell, Dundee, Fordsville, Hartford, Horse Branch, McHenry, Olaton, Rockport, Rosine
Oldham	Buckner, Crestwood, Goshen, La Grange, Pewee Valley, Westport
Owen	New Liberty, Owenton, Perry Park
Owsley	Booneville, Island City, Lerose, Mistletoe, Ricetown, Vincent
Pendleton	Butler, De Mossville, Falmouth
Perry	Ary, Avawam, Bonnyman, Buckhorn, Bulan, Busy, Chavies, Combs, Cornettsville, Delphia, Dice, Dwarf, Gays Creek, Happy, Hardburly, Hazard, Jeff, Krypton, Rowdy, Saul, Scuddy, Slemp, Vicco, Viper, Yerkes
Pike	Ashcamp, Belcher, Belfry, Canada, Dorton, Elkhorn City, Fedscreek, Fords Branch, Forest Hills, Freeburn, Hardy, Hellier, Huddy, Jonancy, Kimper, Lick Creek, Lookout, Majestic, McAndrews, McCarr, McVeigh, Mouthcard, Myra, Phelps, Phyllis, Pikeville, Pinsonfork, Raccoon, Ransom, Regina, Robinson Creek, Rockhouse, Shelbiana, Shelby Gap, Sidney, South Williamson, Steele, Stone, Stopover, Toler, Varney, Virgie
Powell	Clay City, Slade, Stanton
Pulaski	Bronston, Burnside, Eubank, Ferguson, Nancy, Science Hill, Somerset, Tateville, West Somerset
Robertson	Mount Olivet
Rockcastle	Brodhead, Livingston, Mount Vernon, Orlando, Renfro Valley, Wildie
Rowan	Clearfield, Elliottville, Farmers, Haldeman, Morehead
Russell	Jamestown, Russell Springs
Scott	Georgetown, Sadieville, Stamping Ground
Shelby	Bagdad, Finchville, Shelbyville, Simpsonville, Waddy
Simpson	Franklin
Spencer	Mount Eden, Taylorsville
Taylor	Campbellsville, Elk Horn, Mannsville
Todd	Allegre, Allensville, Clifty, Elkton, Guthrie, Sharon Grove, Trenton
Trigg	Cadiz, Cerulean
Trimble	Bedford, Milton
Union	Morganfield, Sturgis, Sullivan, Uniontown, Waverly
Warren	Alvaton, Bowling Green, Drake, Hadley, Oakland, Richardsville, Rockfield, Smiths Grove, Woodburn
Washington	Mackville, Saint Catharine, Springfield, Willisburg
Wayne	Mill Springs, Monticello
Webster	Blackford, Clay, Dixon, Poole, Providence, Sebree, Slaughters, Wheatcroft
Whitley	Corbin, Emlyn, Nevisdale, Rockholds, Siler, Williamsburg
Wolfe	Bethany, Campton, Hazel Green, Lee City, Pine Ridge, Rogers
Woodford	Midway, Versailles