Kentucky: more than 183 days (statutory resident)
Up to 183 days in Kentucky each calendar year
About This Rule
Counts your days in Kentucky each calendar year, the tax year for most people. If Kentucky is not your domicile, you are a resident if you maintain a place of abode in the state and spend in the aggregate more than 183 days of the tax year there; at that point the reciprocal agreements with neighboring states no longer apply. If Kentucky is your domicile, you are a resident. This tracks the day count only and doesn't decide your residency.
Also Requires
- A place of abode in Kentucky
Sources
Reviewed October 1, 2026
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