Taxpayers who are unable to file a return by April 17 may request an extension. The request for the extension must be submitted in writing to the Department of Revenue on or before the due date of the return. The request must state a reasonable cause for the inability to file. Inability to pay is not an acceptable reason. Acceptable reasons include, but are not limited to, destruction of records by fire or flood and serious illness of the taxpayer. Extensions are limited to six months. A copy of the Kentucky extension request must be attached to the return.

Individuals who receive a federal extension are not required to request a separate Kentucky extension. They can meet the requirements by attaching a copy of the application for automatic federal extension to the Kentucky return.

Interest and Penalties — Interest at the “tax interest rate” applies to any income tax paid after the original due date of the return. If the amount of tax paid by the original due date is less than 75 percent of the tax due, a late payment penalty may be assessed (minimum penalty is $10).

Interest and penalty charges can be avoided or reduced by sending payment with your extension request by the due date. If you wish to make a payment prior to the due date of your return when using the:
(1) Kentucky Extension—Complete Section II, Kentucky Extension Payment Voucher, of the Application for Extension of Time to File, Form 40A102, and send with payment. Write “KY Income Tax—2011” and your Social Security number(s) on the face of the check.
(2) Federal Automatic Extension—Make a copy of the lower portion of the federal Application for Automatic Extension, Form 4868, and send with payment. Write “KY Income Tax—2011” and your Social Security number(s) on the face of the check.

For additional information, please visit the State of Kentucky Department of Revenue website.

Form 40A102 (APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL, GENERAL PARTNERSHIP AND FIDUCIARY INCOME TAX RETURNS FOR KENTUCKY): http://revenue.ky.gov/NR/rdonlyres/AA973243-F755-4B10-A4B9-C4D1CBBF8212/0/11_40A1021111_0002_FINAL.pdf

Make check payable to: Kentucky State Treasurer

Mail to: Kentucky Department of Revenue
P.O. Box 1190
Frankfort, KY 40602-1190