An individual residing in a foreign country who is permitted to file federal income tax returns as a nonresident citizen, and who immediately before residing in a foreign country was domiciled in Kentucky, is presumed to be a Kentucky resident and is required to file a resident Kentucky income tax return.

103 Ky. Admin. Regs. 17:010.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes