File your Kentucky income tax return as a non-resident. This is the core action for claiming reciprocity.
Use Form 740NR, the Kentucky Nonresident Income Tax Return. This form allows you to report your Kentucky-sourced income and claim any applicable credits or deductions based on your residency in a reciprocal state.
Accurately report all your Kentucky income. This includes wages, salaries, interest, dividends, and any other income earned within Kentucky. Ensure accuracy to avoid delays or complications.
Attach proof of residency in a reciprocal state. This might include a copy of your driver’s license, utility bills, or other official documentation. Kentucky’s requirements are specific; review their instructions carefully.
Maintain thorough records. Keep copies of all tax documents, including W-2s, 1099s, and supporting residency documentation, for at least three years. This protects you in case of any future tax audits.
If you have questions, consult the Kentucky Department of Revenue website or contact them directly. Their contact information is readily available online. They can clarify any specific situations or points of confusion.
Remember: Kentucky’s reciprocity agreements are subject to change. Always refer to the most current official sources for up-to-date information.
Disclaimer: This information is for guidance only and does not constitute professional tax advice. Consult a tax professional for personalized advice.


