Kentucky State Tax Extension
Kentucky Personal Tax ExtensionForm 740EXT
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File Your Tax Return Now →Kentucky Personal Income Tax Extension – Federal Extension Required
Kentucky mirrors the federal extension system for individual filers. Taxpayers who obtain a federal extension by filing IRS Form 4868 automatically receive a six-month extension to file their Kentucky personal income tax return – moving the deadline from April 15, 2026, to October 15, 2026. No separate Kentucky extension application is needed. Payment, however, remains due April 15.
Copy of Federal Extension Required with Your Return
When filing your Kentucky return by October 15, you must attach a copy of IRS Form 4868. Omitting it can cause processing delays even when a valid federal extension exists.
Pay Any Balance by April 15, 2026
Kentucky’s extension covers filing only, not payment. Any Kentucky income tax owed must be paid by April 15 to avoid penalties and interest.
Using Form 740EXT
Form 740EXT (Application for Extension of Time to File) is used to request an extension of time to file and/or mail an extension payment to Kentucky. If paying online through Kentucky’s portal, no paper form submission is required.
Late Filing and Payment Penalties
Kentucky’s failure-to-file penalty is the greater of 2% of unpaid tax per 30-day period (up to 20%) or $10. If a return goes unfiled after a written request from the state, that jumps to the greater of 5% per 30 days (up to 50%) or $100. The failure-to-pay penalty is the greater of 2% per 30-day period (up to 20%) or $10. Both can apply simultaneously.
Best Practices
- ✓File IRS Form 4868 by April 15, or Form 740EXT if you don’t have a federal extension, to secure Kentucky’s extended deadline.
- ✓Pay any Kentucky balance by April 15, 2026, using epayment.ky.gov/EPAY or Form 740EXT by mail.
- ✓Attach a copy of Form 4868 when filing your Kentucky return by October 15.
- ✓Save your payment confirmation as proof of timely payment.
Kentucky’s process is clean and straightforward – secure your federal extension, pay what you owe by April 15, and file your Kentucky return with a copy of Form 4868 by October 15, 2026.
Quick Reference Table
| Item | Details |
|---|---|
| State Abbreviation | KY |
| Extension Status | Federal Required |
| Return Due Date | April 15, 2026 |
| Extended Due Date | October 15, 2026 |
| Online Payment | Kentucky | Online Tax Extension Payment |
| Payment Voucher | Form 740EXT | Application for Extension of Time to File |
| State Payment Agency | Kentucky Department of Revenue |
| Failure to File Penalty | Greater of 2% per 30-day period (up to 20%) or $10; up to 50% or $100 after written request |
| Failure to Pay Penalty | Greater of 2% per 30-day period (up to 20%) or $10 |
Extended? Your Kentucky Return Deadline Is Coming Up.
File your Kentucky return securely online – accurate, fast, and backed by 24/7 support. Most filers finish in minutes.
File My Return Securely →Kentucky Extension Payment Options
Any Kentucky income tax owed is due by April 15, 2026. Online and phone payments are available through Kentucky’s EPAY portal.
Pay Online – No Fee
Go to epayment.ky.gov/EPAY for a direct bank debit. No convenience fee. Also available by phone at 502-564-4581.
Pay by Credit Card
Also available at epayment.ky.gov/EPAY or by calling 502-564-4581. A convenience fee applies to card transactions.
Mailing Address with Payment
P.O. Box 1190
Frankfort, KY 40602-1190
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