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