Find Legal Information

141.180 Individuals required to make return -- Verification.

Download pdf

Page 1 of 2 141.180 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 <br>(&#36;5,000), if single, or if married and not living with husband or wife and every <br>married individual living with husband or wife whose adjusted gross income <br>combined with the adjusted gross income of his or her spouse exceeds five <br>thousand dollars (&#36;5,000) shall make to the department a return stating <br>specifically the items which he claims as deductions and tax credits allowed <br>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 <br>the taxpayer has for the taxable year an adjusted gross income which exceeds <br>five thousand dollars (&#36;5,000). Every married individual living with husband <br>or wife shall, if both spouses have attained the age of sixty-five (65), be <br>required to make a return if the combined adjusted gross income of both <br>spouses exceeds five thousand four hundred dollars (&#36;5,400). If the individual <br>is unable to make his or her own return, the return shall be made by a duly <br>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 <br>an adjusted gross income which exceeds five thousand dollars (&#36;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 <br>dollars (&#36;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 (&#36;5,000) or over shall make a <br>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 <br>determined under KRS 141.066, and every married couple living together <br>with a combined modified gross income exceeding the threshold amount <br>determined under KRS 141.066, shall file a return with the department stating <br>specifically the items claimed as deductions and tax credits allowed by this <br>chapter. If the individual is unable to file a return, the return shall be made by <br>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 <br>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 KRS <br>141.066 shall file a return. Page 2 of 2 (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. <br>However, if separate returns are made, neither spouse shall report income nor claim <br>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, <br>applicable penalties, and interest shall be relieved of liability for tax, interest, <br>penalties, and other amounts if: <br>(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 <br>Service under Section 6015 of the Internal Revenue Code; or (b) It is shown that the spouse would have qualified for relief under the provisions of Section 6015 of the Internal Revenue Code for the same taxable year if <br>there had been a federal income tax liability. (5) 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. (6) Each individual return shall be verified by a declaration that it is made under the penalties of perjury. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 485, effective June 20, 2005; and ch. 168, sec. 14, effective March 18, 2005. -- Amended 2000 Ky. Acts ch. 337, <br>sec. 2, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 12, sec. 1, effective <br>July 15, 1994. -- Amended 1990 Ky. Acts ch. 476, Pt. VII D, sec. 634, effective <br>April 11, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 11, effective June 17, 1978. <br>-- Amended 1976 Ky. Acts ch. 77, Pt. I, sec. 4. -- Amended 1960 Ky. Acts ch. 5, Art. <br>III, sec. 5, effective February 5, 1960. -- Amended 1958 Ky. Acts ch. 3, sec. 3. -- <br>Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 9. -- Amended 1952 Ky. Acts <br>ch. 124, sec. 4. -- Amended 1946 Ky. Acts ch. 234, sec. 5. -- Recodified 1942 Ky. <br>Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281b-13, <br>4281b-17. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, <br>2005. Legislative Research Commission Note (3/18/2005). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section. Legislative Research Commission Note (7/14/2000). The change in the Internal Revenue Code cites in subsection (7)(a) and (b) from Section 6013e to Section 6015 <br>&quot;apply to taxable years beginning after December 31, 1999.&quot;