Kentucky Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
Non Residents owe tax on taxable income received from all Kentucky sources.
Forms
Form 740NP
Reference
Part Year Resident
You are a part-year resident if you moved to Kentucky and became a resident during the tax year or you moved out of Kentucky and became a resident of another state.
If you are a Part Year Residents you must file a tax return if you earned income from any source in Kentucky. You must file Form 740NP Nonresident and Part-Year Resident.
Forms
Form 740NP
Reference