A non-domiciliary who maintains a place of abode in Kentucky is considered a Kentucky resident for tax purposes if they spend more than 183 days in Kentucky during the taxable year. Domicile and maintenance of a place of abode must be assessed separately.
https://apps.legislature.ky.gov/law/Statutes/statute.aspx?id=57913
Kentucky Tax Residency
More than 183 days in a taxable year