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Fiduciaries must pay income tax on the portion of income from an estate or trust not distributed or distributable to beneficiaries. The tax is calculated using a rate of 5%.

Nonresident estates and trusts are subject to tax on income from Kentucky sources; from activities carried on in Kentucky; from performance of services in Kentucky; from real or tangible property located in Kentucky; and from partnerships or s-corporations doing business in Kentucky. 

Income from intangibles attributed to nonresident beneficiaries is not taxable on the Kentucky Fiduciary Return.​

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.