Kentucky Nonresident and Part Year Resident
Kentucky Nonresident and Part Year Resident
File Form 740-NP if you are a nonresident and:
• had income from Kentucky sources. or are a part-year Kentucky resident and:
• moved into or out of Kentucky during the taxable year.
• had income while a Kentucky resident.
• had income from Kentucky sources while a nonresident.
File Form 740-NPR if you are a resident of a reciprocal state: Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin and you had Kentucky income tax withheld and had no other income from Kentucky sources.
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