Kentucky MAGI is not the same as income earned in Kentucky.
Kentucky modified gross income is the greater of federal adjusted gross income adjusted to include interest income derived from municipal bonds (non-Kentucky) and lump-sum pension distributions not included in federal adjusted gross income; or Kentucky adjusted gross income adjusted to include lump-sum pension distributions not included in federal adjusted gross income.
Kentucky MAGI is $13,590 for single.
If your son's total income from everywhere is less than that, they he does not have to file a Kentucky return.
Since his employer did not report any Kentucky income or take out any KY tax, you would not have to file if you son meeting the non-filing requirement.
Do I Need to File a Return
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