Kentucky Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary / Estate / Trust
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Kentucky business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Kentucky Business Tax Extension – LLC / Partnership
Form 720EXT | Application for Extension of Time to File • LLC / PartnershipKentucky LLC & Partnership Tax Extension
Kentucky LLCs and partnerships with Kentucky-source income file their returns with the Kentucky Department of Revenue. Kentucky grants a 6-month extension tied to an approved federal IRS Form 7004–the Kentucky filing deadline shifts from March 16 to September 15, 2026 automatically, with no separate state extension form required.
How the Extension Works
Obtain an approved IRS Form 7004 before March 16, 2026 and Kentucky automatically extends your LLC or partnership return to September 15, 2026–no state form is needed. Submit any Kentucky tax owed using Form 720EXT or pay through Kentucky’s online business tax portal. Mail payments to: Kentucky Department of Revenue, Frankfort, KY 40620-0021.
Best Practices
- File IRS Form 7004 before March 16, 2026 to activate Kentucky’s automatic 6-month extension to September 15, 2026.
- Remit any Kentucky LLC or partnership tax using Form 720EXT by March 16, 2026.
- Pay online through Kentucky’s business tax portal for electronic confirmation.
- File the completed Kentucky LLC or partnership return by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Kentucky return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Kentucky return by September 15, 2026
How to Pay
Kentucky requires online payment for tax amounts of $750 or more. Submit electronically via the Kentucky Online Tax Extension Payment portal. For amounts under $750, complete Form 720EXT | Application for Extension of Time to File and mail with your payment.
Kentucky Online Payment Portal
Submit electronically through the Kentucky Online Tax Extension Payment system. Required for all payments $750 and above.
Form 720EXT | Application for Extension of Time to File by Check
Download Form 720EXT | Application for Extension of Time to File and mail with your check or money order. Include your EIN and tax year on the check.
Frankfort, KY 40620-0021
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
LLC / Partnership Quick Reference
| State Abbreviation | KY |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form 720EXT | Application for Extension of Time to File |
| Online Payment | Kentucky Online Tax Extension Payment |
| State Agency | Kentucky Department of Revenue |
| Failure to File Penalty | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay Penalty | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
Kentucky Business Tax Extension – S Corporation
Form 720EXT | Application for Extension of Time to File • S CorporationKentucky S Corporation Tax Extension
Kentucky S corporations are subject to Kentucky corporate income tax and the Limited Liability Entity Tax (LLET), both administered by the Kentucky Department of Revenue. An approved federal IRS Form 7004 grants a 6-month Kentucky extension automatically–no separate state application is required to extend your return to September 15, 2026.
How the Extension Works
Secure federal Form 7004 approval before March 16, 2026 and Kentucky automatically honors the 6-month extension. Submit any Kentucky S corporation tax with Form 720EXT or pay through Kentucky’s online tax portal. Mail payments to Kentucky Department of Revenue, Frankfort, KY 40620-0021. File the completed return by September 15, 2026.
Best Practices
- Obtain an approved IRS Form 7004 by March 16, 2026–Kentucky’s S corporation extension to September 15, 2026 requires no additional state paperwork.
- Pay Kentucky S corporation tax (including LLET) using Form 720EXT by March 16, 2026.
- Kentucky’s online portal at revenue.ky.gov provides same-day electronic payment processing.
- File the completed Kentucky S corporation return by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Kentucky return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Kentucky return by September 15, 2026
How to Pay
Kentucky requires online payment for tax amounts of $750 or more. Submit electronically via the Kentucky Online Tax Extension Payment portal. For amounts under $750, complete Form 720EXT | Application for Extension of Time to File and mail with your payment.
Kentucky Online Payment Portal
Submit electronically through the Kentucky Online Tax Extension Payment system. Required for all payments $750 and above.
Form 720EXT | Application for Extension of Time to File by Check
Download Form 720EXT | Application for Extension of Time to File and mail with your check or money order. Include your EIN and tax year on the check.
Frankfort, KY 40620-0021
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
S Corporation Quick Reference
| State Abbreviation | KY |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form 720EXT | Application for Extension of Time to File |
| Online Payment | Kentucky Online Tax Extension Payment |
| State Agency | Kentucky Department of Revenue |
| Failure to File Penalty | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay Penalty | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
Kentucky Business Tax Extension – C Corporation
Form 720EXT | Application for Extension of Time to File • C CorporationKentucky C Corporation Tax Extension
Kentucky C corporations pay corporate income tax and the Limited Liability Entity Tax (LLET) to the Kentucky Department of Revenue. Kentucky automatically extends C corporation returns by 6 months when an approved federal IRS Form 7004 is in place–shifting the deadline from April 15 to October 15, 2026 without requiring a separate state extension form.
How the Extension Works
File IRS Form 7004 before April 15, 2026 to activate Kentucky’s automatic 6-month extension for C corporations–no additional Kentucky form is needed. Pay any Kentucky C corporation tax using Form 720EXT or through Kentucky’s online business tax portal by April 15. Mail checks to: Kentucky Department of Revenue, Frankfort, KY 40620-0021. Complete and file your Kentucky C corporation return by October 15, 2026.
Best Practices
- File IRS Form 7004 before April 15, 2026 to lock in Kentucky’s automatic C corporation extension to October 15, 2026.
- Pay Kentucky corporate income tax and LLET using Form 720EXT by April 15, 2026–no state extension form is separately required.
- Use Kentucky’s online portal for electronic payment confirmation before the April 15 deadline.
- File the completed Kentucky C corporation return by October 15, 2026 to stay clear of the failure-to-file penalty.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Kentucky return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Kentucky return by October 15, 2026
How to Pay
Kentucky requires online payment for tax amounts of $750 or more. Submit electronically via the Kentucky Online Tax Extension Payment portal. For amounts under $750, complete Form 720EXT | Application for Extension of Time to File and mail with your payment.
Kentucky Online Payment Portal
Submit electronically through the Kentucky Online Tax Extension Payment system. Required for all payments $750 and above.
Form 720EXT | Application for Extension of Time to File by Check
Download Form 720EXT | Application for Extension of Time to File and mail with your check or money order. Include your EIN and tax year on the check.
Frankfort, KY 40620-0021
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
C Corporation Quick Reference
| State Abbreviation | KY |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 720EXT | Application for Extension of Time to File |
| Online Payment | Kentucky Online Tax Extension Payment |
| State Agency | Kentucky Department of Revenue |
| Failure to File Penalty | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay Penalty | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
Kentucky Business Tax Extension – Fiduciary / Estate / Trust
Form 720EXT | Application for Extension of Time to File • Fiduciary / Estate / TrustKentucky Fiduciary Tax Extension
Kentucky estates and trusts with Kentucky-source income file Form 741 (Kentucky Fiduciary Income Tax Return) with the Kentucky Department of Revenue. Kentucky grants a 6-month automatic extension when a federal extension is in place—an approved IRS Form 8868 automatically extends the Kentucky fiduciary return deadline from April 15 to October 15, 2026, with no separate state extension form required.
How the Extension Works
File IRS Form 8868 before April 15, 2026 to activate Kentucky's automatic 6-month extension. The extended deadline for Form 741 becomes October 15, 2026. No separate Kentucky extension application is required. To remit any tax due, use Form 720EXT or pay electronically through the Kentucky Department of Revenue online portal. File your completed Form 741 by October 15, 2026.
KY Fiduciary Extension Steps
- File IRS Form 8868 before April 15, 2026 to extend the Kentucky Form 741 return to October 15, 2026—no separate Kentucky form is required.
- Pay any Kentucky fiduciary income tax owed by April 15, 2026 using Form 720EXT or via the Kentucky Department of Revenue online portal to avoid penalties and interest.
- Confirm all trust or estate income allocations and Schedule K-1 details are current before filing the completed return by October 15, 2026.
Need more time for your Kentucky fiduciary return? File IRS Form 8868 before April 15, 2026.
File Your Extension NowWorking with a Tax Professional
Fiduciary / Estate / Trust returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Kentucky return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Kentucky return by October 15, 2026
How to Pay
Kentucky requires online payment for tax amounts of $750 or more. Submit electronically via the Kentucky Online Tax Extension Payment portal. For amounts under $750, complete Form 720EXT | Application for Extension of Time to File and mail with your payment.
Kentucky Online Payment Portal
Submit electronically through the Kentucky Online Tax Extension Payment system. Required for all payments $750 and above.
Form 720EXT | Application for Extension of Time to File by Check
Download Form 720EXT | Application for Extension of Time to File and mail with your check or money order. Include your EIN and tax year on the check.
Frankfort, KY 40620-0021
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
Fiduciary / Estate / Trust Quick Reference
| State Abbreviation | KY |
| Entity Type | Fiduciary / Estate / Trust |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 720EXT | Application for Extension of Time to File |
| Online Payment | Kentucky Online Tax Extension Payment |
| State Agency | Kentucky Department of Revenue |
| Failure to File Penalty | By due date: Greater of 2% per 30-day period (max 20%) or $10. Upon written request: Greater of 5% per 30-day period (max 50%) or $100. |
| Failure to Pay Penalty | Greater of 2% of outstanding tax liability per 30-day period (max 20%) or $10. |
Extended? Your Kentucky Business Return Deadline Is Coming Up.
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