If you were a Kentucky resident for the entire year, your filing requirement depends upon your family size, modified gross income, Kentucky adjusted gross income and income from self-employment. You must file if your modified gross income exceeds the amount in Chart A and your Kentucky adjusted gross income exceeds the amount in Chart B.
Chart A
Your Modified Gross
If Your Family Size is: Income is greater than:
One........................... and .......................... $12,880
Two........................... and ..........................$17,420
Three........................ and ..........................$21,960
Four or More........... and ..........................$26,500
Chart B
Your Kentucky Adjusted Gross Income
If Your Filing Status is: is greater than:
Single—
Under age 65......................... and .................. $ 2,690
Single—
Age 65 or over .................... and .................. $ 3,490
Single—
Age 65 or over and blind...... and .................. $ 4,290
Married, filing Joint return—
Both under age 65................. and .................. $ 2,690
Married, filing Joint return—
One age 65 or over............... and .................. $ 3,490
Married, filing Joint return—
Both age 65 or over.............. and .................. $ 4,290