Title 103 | Chapter 017 | Regulation 130
103 KAR 17:130.Individual income tax - military personnel - nonresidents.
Section 1.
Definition. "Servicemember" means servicemember as defined by 50 U.S.C. 3911(1).Section 2.
A Kentucky resident servicemember shall file and report all income earned or received under the provisions of 103 KAR 17:060.Section 3.
A nonresident servicemember who is temporarily located in Kentucky because of military assignment shall not be required to report income or compensation from service in the military. Income from nonmilitary Kentucky sources shall be subject to Kentucky income tax and shall be reported under the provisions of 103 KAR 17:060.Section 4.
A civilian spouse of a nonresident servicemember shall be taxed in Kentucky in accordance with the provisions of 50 U.S.C. 4001.Section 5.
A nonresident civilian who marries a Kentucky resident servicemember who is living outside of Kentucky shall not be considered a resident of Kentucky merely because the servicemember is considered a resident for tax purposes.Section 6.
A resident servicemember may change his or her state of domicile from Kentucky to another state in which he or she resides. Notice of intent to change shall be filed with the personnel department of the appropriate military service.HISTORY: (33 Ky.R. 1201; 1519; eff. 1-5-2007; 45 Ky.R. 735, 11863; eff. 12-7-2018.)
103 KAR 17:130.Individual income tax - military personnel - nonresidents.
Section 1.
Definition. "Servicemember" means servicemember as defined by 50 U.S.C. 3911(1).Section 2.
A Kentucky resident servicemember shall file and report all income earned or received under the provisions of 103 KAR 17:060.Section 3.
A nonresident servicemember who is temporarily located in Kentucky because of military assignment shall not be required to report income or compensation from service in the military. Income from nonmilitary Kentucky sources shall be subject to Kentucky income tax and shall be reported under the provisions of 103 KAR 17:060.Section 4.
A civilian spouse of a nonresident servicemember shall be taxed in Kentucky in accordance with the provisions of 50 U.S.C. 4001.Section 5.
A nonresident civilian who marries a Kentucky resident servicemember who is living outside of Kentucky shall not be considered a resident of Kentucky merely because the servicemember is considered a resident for tax purposes.Section 6.
A resident servicemember may change his or her state of domicile from Kentucky to another state in which he or she resides. Notice of intent to change shall be filed with the personnel department of the appropriate military service.HISTORY: (33 Ky.R. 1201; 1519; eff. 1-5-2007; 45 Ky.R. 735, 11863; eff. 12-7-2018.)