UntildKentucky guidance confirms that an abode plus more than 183 days can override reciprocal wage-tax treatment. Domicile and the full resident definition should be reviewed separately.
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Counts recorded dates in Kentucky during the calendar year, including part days. US days recorded without a state are not counted.
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere.