@joellevine1952 --
"So why do you believe that I should have been taxed as a full-year resident in 2022?"
In 2022 you maintained a place of abode and you spent 183 days in KY. Per the Kentucky statute I cited, that makes you a resident of KY for tax purposes - albeit a "statutory" resident - for that year. A resident of KY, whether by statute or by domicile, is subject to KY income tax on all their income, regardless of its source.
It's true that your tax obligation to KY in that year would have been less had you actually moved to KY and established your new domicile there. That is an unfortunate quirk of the statute. I should mention that Kentucky is not unique in this; every state with an income tax has a similar residency law.
If you happened to be a domiciliary resident of a state with an income tax, then you would have been able to claim a credit on your "home" state tax return for the tax paid to KY. But since FL has no income tax, there is no credit to be taken. But you also have no income tax to pay to your home state. There are millions of taxpayers who have an income tax obligation to more than one state.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
