# KRS § 141.016: 141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.016

## Section

- **Citation:** KRS § 141.016
- **Heading:** 141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 141 / Section 141.016

## Text

141.016 Reporting federal adjusted gross income attributed to husband and wife --

Allocation of income and business deductions between husband and wife.

(1) If the federal adjusted gross income of husband or wife is entered on a separate

federal return, their Kentucky adjusted gross incomes may be entered on their

separate Kentucky tax returns or their joint Kentucky tax return as they so elect.

(2) If the federal adjusted gross income of husband and wife is entered on a joint

federal return, or if neither files a federal return:

(a) Their adjusted gross income shall be entered on their joint Kentucky tax

return; or

(b) Separate adjusted gross incomes may be entered on their separate Kentucky

tax returns if they so elect.

(3) Where husband and wife have not separately reported and claimed items of income

and adjustments of income for federal income tax purposes, and have not elected to

file a joint Kentucky income tax return, such items allowable for Kentucky income

tax purposes shall be allocated and adjusted as follows:

(a) Income shall be allocated to the spouse who earned the income or with respect

to whose property the income is attributable;

(b) Allowable deductions with respect to trade, business, or production of income

shall be allocated to the spouse to whom attributable.

## Nearby sections

- [KRS § 141.010 141.010 Definitions for chapter for taxable years beginning on or after January 1, 2018](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.010.md)
- [KRS § 141.011 141.011 Casualty losses -- Net operating losses](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.011.md)
- [KRS § 141.014 141.014 Disposition of receipts under chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.014.md)
- [KRS § 141.016 141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.016.md)
- [KRS § 141.017 141.017 Deductions allowed by this chapter limited to amounts directly or indirectly subject to taxation under this chapter -- No item to be deducted more than once](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.017.md)
- [KRS § 141.018 141.018 Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.018.md)
- [KRS § 141.019 141.019 Calculation of adjusted gross income and net income for taxpayers other than corporations](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.019.md)
- [KRS § 141.020 141.020 Levy of income tax on individuals -- Rate of normal tax -- Reduction -- Tax credits -- Income of nonresidents subject to tax -- Election to pay tax imposed by KRS 141.023](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.020.md)
- [KRS § 141.021 141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.021.md)
- [KRS § 141.023 141.023 Optional tax tables](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.023.md)
- [KRS § 141.030 141.030 Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.030.md)
- [KRS § 141.039 141.039 Calculation of gross income and net income for corporations](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.039.md)
- [KRS § 141.040 141.040 Corporation income tax -- Exemptions -- Rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.040.md)
- [KRS § 141.041 141.041 Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.041.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.016. Check the current official text before relying on it. Not legal advice.