All Kentucky wage earners are taxed at a flat 4% rate with a standard deduction allowance of $3,160. The Department of Revenue annually adjust the standard deduction in accordance with KRS 141.081
EXPEMPT FROM KENTUCKY TAXES IF ANY OF THE FOLLOWING APPLY:
You qualify for the nonresident military spouse exemption
You work in Kentucky and reside in a reciprocal state
Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete.