You are exempt from income taxes on wages or salaries earned in Kentucky if:
Exempt (1): you have not been a resident of Kentucky during the taxable year and you reside in Illinois, Indiana, Michigan, West Virginia, or Wisconsin.
Exempt (2): you reside in Virginia and commute daily to your place of employment in Kentucky.
Exempt (3): you reside in Ohio and are not a shareholder-employee who is a “twenty (20) percent or greater” direct or indirect equity investor in an S corporation.
To the employer: the completed form is to be retained in your file.
| Question | Answer |
|---|---|
| Form Name | 42A809 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 6 min |
| Edition | 3-07 |
| Issuing agency | Commonwealth of Kentucky, Department of Revenue |
| Where to file | With employer |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | 42A809, Form 42A809, Kentucky 42A809, Form 809, Certificate of Nonresidence |
| Official source | 42A809 (3-07), Kentucky Department of Revenue |
Form 42A809 isn’t the one you’re looking for?