Kentucky doesn’t have reciprocal tax agreements with any other states for personal income tax. This means Kentucky residents working in other states generally must file a Kentucky tax return and pay Kentucky taxes on their income, even if they also pay taxes in another state.
However, Kentucky has reciprocity agreements with several states regarding professional licenses. This means you may be able to practice your profession in Kentucky without additional licensing requirements if you already hold a license in a reciprocal state. These agreements pertain to professional licensing, not income taxes. Check with the Kentucky Board of Licensure for your specific profession to verify participation.
For accurate and up-to-date information concerning your specific tax obligations, consult the Kentucky Department of Revenue website directly. They provide detailed guides, forms, and contact information. Remember to carefully review your tax situation yearly, as tax laws can change.
If you have questions about tax implications related to working in another state while residing in Kentucky, contacting a qualified tax professional is advisable. They can help navigate the complexities of multi-state tax filings.


