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Y resident trust with gross income for the taxable year of $100 or more. Every nonresident estate with gross income for the taxable year from Kentucky sources of $1,200 or more; and every nonresident trust with gross income for the taxable year from Kentucky sources of $100 or more. WHEN AND WHERE TO FILE Taxpayers must file by the 15th day of the 4th month following the close of the tax year. Mail the return to: Kentucky Department of Revenue Frankfort, KY 40619-0008 FIDUCIARY.

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