Moved from New York to Kentucky Mid-Year: Which State Tax Returns Do You File?
Answer
New York for the first part of the year, Kentucky for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
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 · 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.
- 2Part-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.
The two states, side by side
| New York | Kentucky | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | None | 7 (Form 42A809) |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form IT-203 | Form 740-NP |
| Part-year return | Form IT-203 | Form 740-NP |
| Credit for other-state tax | Form IT-112-R | Schedule ITC |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | New York State Department of Taxation and Finance | Kentucky Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kentucky and working in New York 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: New York → KentuckyBoth states — credit offsets the double tax
- Remote worker: New York → KentuckyHome state only
- 1099 contractor: New York → KentuckyHome state, plus the client state if you work there
Other New York pairs
Questions people actually ask
I moved from New York to Kentucky mid-year. Do I have to file in both states?
New York for the first part of the year, Kentucky for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between New York and Kentucky?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New York resident belongs on the New York return and income received afterwards on the Kentucky 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 New York and Kentucky rules on this page were last checked against New York State Department of Taxation and Finance and Kentucky Department of Revenue 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.
- New York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07
- Kentucky Department of Revenue — individual income taxaccessed 2026-08-07