2024 Rank: 24
2023 Rank: 22
Kentucky is the 24th-best state despite offering no meaningful filing or withholding thresholds. This is primarily due to reciprocity agreements that cover five of the seven states it borders.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | Illinois, Indiana, Michigan, West Virginia, Wisconsin, Ohio, and Virginia | 7.26 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.78 | 5 | |
Withholding threshold | None | 0 | 10 |
Total Score | 10.04 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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