KY is one of the only states that allows this. They actually allow Married filing Separately on the Combined Return where you use one KY form and it does normally give a bigger deduction than Married filing jointly due to greater standard deduction especially when one spouse has higher income vs. Married Filing Separately where you file 2 separate returns (if you choose the latter, you can purchase TT desktop version which allows you to file up to 5 returns and prepare unlimited number to mail in). See page 7
https://revenue.ky.gov/Forms/2006_42A740S11.pdfPlease also note:
Kentucky does not recognize the federal injured spouse form. Income tax refunds may be withheld by the department if you owe money to the Kentucky Department of Revenue, another state agency or the Internal Revenue Service.Kentucky law requires the offset of the entire refund if a joint return is filed. If spouses want to keep their tax liabilities and/or refunds separate, each must file a separate tax form. If you choose to file separately on a combined return, for agencies other than the Department of Revenue, the refund will be apportioned between spouses, based on each spouse’s income. The indebted spouse’s refund will then be paid to the appropriate agency.
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