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Kentucky Revised Statutes Title XI. Revenue and Taxation § 141.190.Returns of fiduciaries

Current as of January 01, 2024 | Updated by FindLaw Staff

(1) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make under oath a return for any of the following individuals, estates, or trusts for which he acts, setting forth therein such information as may be prescribed by the department:

(a) Every individual having an adjusted gross income for the taxable year which exceeds five thousand dollars ($5,000);

(b) Every estate the gross income of which for the taxable year is twelve hundred dollars ($1,200) or over;

(c) Every trust the gross income of which for the taxable year is one hundred dollars ($100) or over.

(2) Any fiduciary required to make a return under this chapter shall be subject to all the provisions of this chapter that apply to individuals.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 141.190.Returns of fiduciaries - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-141-190/

Read this complete Kentucky Revised Statutes Title XI. Revenue and Taxation § 141.190.Returns of fiduciaries on Westlaw

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