Moved from Kentucky to New York Mid-Year: Which State Tax Returns Do You File?
Answer
Both states want a return, but neither taxes the whole year. Moving from Kentucky to New York splits the tax year at the date your residency changed: a Kentucky part-year return covers everything before it, a New York part-year return everything after. Income is assigned by when it was received.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · KentuckyForm 740-NP
File a Kentucky part-year return covering the months you lived in Kentucky. A part-year resident of Kentucky reports the income received while a Kentucky resident, plus any Kentucky-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · New YorkForm IT-203
File a New York part-year return covering the months you lived in New York. A part-year resident of New York reports the income received while a New York resident, plus any New York-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Kentucky | New York | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | 7 (Form 42A809) | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form 740-NP | Form IT-203 |
| Part-year return | Form 740-NP | Form IT-203 |
| Credit for other-state tax | Schedule ITC | Form IT-112-R |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Kentucky Department of Revenue | New York State Department of Taxation and Finance |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New York and working in Kentucky gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Kentucky → New YorkBoth states — credit offsets the double tax
- Remote worker: Kentucky → New YorkConvenience-of-the-employer rule — both states tax you
- 1099 contractor: Kentucky → New YorkHome state, plus the client state if you work there
Other Kentucky pairs
Questions people actually ask
I moved from Kentucky to New York mid-year. Do I have to file in both states?
Both states want a return, but neither taxes the whole year. Moving from Kentucky to New York splits the tax year at the date your residency changed: a Kentucky part-year return covers everything before it, a New York part-year return everything after. Income is assigned by when it was received.
How do I split my income between Kentucky and New York?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Kentucky resident belongs on the Kentucky return and income received afterwards on the New York return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Kentucky and New York rules on this page were last checked against Kentucky Department of Revenue and New York State Department of Taxation and Finance on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Kentucky Department of Revenue — individual income taxaccessed 2026-08-07
- New York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07