KRS 141.180 — Individuals required to make return -- Verification

(1) For taxable years beginning before January 1, 2005:
(a) Every individual, except as otherwise provided in this subsection, having for
the taxable year an adjusted gross income which exceeds five thousand dollars
($5,000), if single, or if married and not living with husband or wife and every
married individual living with husband or wife whose adjusted gross income
combined with the adjusted gross income of his or her spouse exceeds five
thousand dollars ($5,000) shall make to the department a return statin g
specifically the items which he claims as deductions and tax credits allowed
by this chapter.
(b) Any individual who is blind or who has attained the age of sixty -five (65)
before the close of the taxable year shall be required to make a return only if
the taxpayer has for the taxable year an adjusted gross income which exceeds
five thousand dollars ($5,000). Every married individual living with husband
or wife shall, if both spouses have attained the age of sixty -five (65), be
required to make a return i f the combined adjusted gross income of both
spouses exceeds five thousand four hundred dollars ($5,400). If the individual
is unable to make his or her own return, the return shall be made by a duly
authorized agent.
(c) Any individual, who is both sixty -five (65) or over and blind before the close
of the taxable year, shall make a return if the taxpayer has for the taxable year
an adjusted gross income which exceeds five thousand dollars ($5,000).
(d) Notwithstanding any other provision of this subsection , an individual, having
for the taxable year gross income from self -employment of five thousand
dollars ($5,000) or more, shall make a return.
(e) Any nonresident individual with gross income from Kentucky sources and a
total gross income of five thousand dollars ($5,000) or over shall make a
return.
(2) For taxable years beginning after December 31, 2004:
(a) Except as otherwise provided in this subsection, every individual having for
the taxable year a modified gross income exceeding the threshold amount
determined under KRS 141.066, and every married couple living together
with a combined modified gross income exceeding the threshold amount
determined under KRS 141.066, shall file a return with the department stating
specifically the items claimed as dedu ctions and tax credits allowed by this
chapter. If the individual is unable to file a return, the return shall be made by
a duly authorized agent.
(b) Notwithstanding any other provision of this subsection, an individual having,
for the taxable year, gross income from self -employment exceeding the
threshold amount determined under KRS 141.066 shall file a return.
(c) Any nonresident individual with gross income from Kentucky sources and a
total gross income exceeding the threshold amount determined under KR S
141.066 shall file a return.
(3) A husband and wife not living together shall make separate returns. A husband and
wife living together may make a joint return, or may make separate returns.
However, if separate returns are made, neither spouse shall rep ort income nor claim
deductions properly attributable to the other.
(4) Notwithstanding any other provisions of KRS Chapters 131 and 141, a husband or a
wife who is jointly and severally liable for taxes levied under KRS 141.020,
applicable penalties, and interest shall be relieved of liability for tax, interest,
penalties, and other amounts if:
(a) The spouse has been relieved of liability for federal income tax, interest,
penalties, and other amounts for the same taxable year by the Internal Revenue
Service under Section 6015 of the Internal Revenue Code, to be effective as of
the date that the Internal Revenue Service approved the relief; or
(b) It is shown that the spouse would have qualified for relief under the provisions
of Section 6015 of the Interna l Revenue Code for the same taxable year if
there had been a federal income tax liability, to be effective as of the date that
the department approved the relief.
(5) Notwithstanding KRS 134.580, any relief granted pursuant to paragraphs (a) and (b)
of subsection (4) of this section shall not result in a tax overpayment to the spouse
requesting relief for payments made before the relief was approved.
(6) Each individual return shall be verified by a declaration that it is made under the
penalties of perjury.