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Fees: Title fee:$ 9.00Plate fee:$ 21.00 annual registrationVIN inspection:$ 5.00Lien filing fee if applicable:$ 22.00Late lien filing penalty if applicable:$ 2.002 more rows
Note: The Kentucky legislature eliminated the withholding requirement for nonresident corporate partners, members, or shareholders and the composite return language effective for tax years beginning January 1, 2022.
Individual Income Tax is due on all income earned by Kentucky residents and all income earned by nonresidents from Kentucky sources.
Who Must File. You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year.
Kentucky Adjusted Gross Income Kentucky adjusted gross income consists of your federal adjusted gross income plus any additions and subtractions from Kentucky Schedule M (Modifications to Federal Adjusted Gross Income).
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Individual Income Tax is due on all income earned by Kentucky residents and all income earned by nonresidents from Kentucky sources.
A Kentucky Resident is an individual that spends at least 183 days in Kentucky during the tax year. A Nonresident of Kentucky is and individual that did not reside in Kentucky during the tax year. A Part-Year Resident is an individual that moved into or out of Kentucky during the tax year.
The entire net income of a resident shall be subject to Kentucky income tax regardless of its source. Income from out of state sources shall not be exempt.

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