Kentucky has tax reciprocity agreements with only one state: Ohio. This means if you live in Kentucky and work in Ohio, or vice versa, you may only need to file taxes in your state of residence.
However, reciprocity doesn’t cover all taxes. Typically, it applies to income tax. You’ll still need to file a tax return in the state where you work, claiming exemption from that state’s income tax. You should expect to complete both a Kentucky and Ohio income tax return.
The specific details of the agreement are subject to change, so always consult the Kentucky and Ohio departments of revenue directly for the most up-to-date information.
Here’s a summary of key aspects:
| Participating States | Ohio only |
| Taxes Covered | Primarily income tax; check current rules for precise coverage |
| Verification | Consult Kentucky and Ohio revenue websites for detailed guidelines and forms. |
| Consequences of Non-Compliance | Failure to adhere to the rules may result in penalties and interest. |
Always verify your tax situation with the relevant state taxing authorities before filing. The rules can be nuanced; seeking professional tax advice is advisable if you have complex circumstances.
