Kentucky

Kentucky individual income tax returns are due by the 15^th day of the 4^th month following the close of the tax year — for calendar year filers, this date is April 15. If you cannot file on time, you can request a Kentucky tax extension for 6 extra months to file, which moves the due date to October 15.

To apply for a Kentucky personal extension, you must submit a written request to the Kentucky Department of Revenue by the original deadline of your tax return (April 15). The Department will grant an extension if you provide “reasonable cause” for your inability to file on time.

The State of Kentucky recognizes a properly filed Federal tax extension (IRS Form 4868). Therefore, if you have a valid Federal extension, you will automatically be granted a Kentucky extension. Just remember to attach a copy of your Federal extension to your Kentucky return when it’s filed.

An extension of time to file is not an extension of time to pay. To avoid interest and penalties, you must pay your Kentucky tax balance by the original deadline (April 15). There are two ways a state extension payment can be made:

• If you have a valid Federal extension, make a copy of the lower portion of IRS Form 4868 and send that with your payment to the Kentucky Department of Revenue.

• If you’re only requesting a state tax extension, use Kentucky Form 740EXT (Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns for Kentucky). Complete Section II of Form 40A102 and mail that with payment to the Kentucky Department of Revenue.

NOTE: You should only use Form 40A102 if you don’t have a Federal tax extension.

For more information, please visit the Kentucky Department of Revenue website: revenue.ky.gov