State of Kentucky
Business Income Tax Extensions

Kentucky Filing Due Date: Business tax returns are due by April 15 — or by the 15^th day of the 4^th month following the end of the taxable year (for fiscal year filers).

Extended Deadline with Kentucky Tax Extension: Kentucky offers a 6-month extension, which moves the filing deadline to October 15 (for calendar year filers).

Kentucky Tax Extension Form: If you have a valid Federal tax extension (IRS Form 7004), you will automatically be granted a Kentucky tax extension. Kentucky does not have its own state extension application. To apply for a state-only tax extension, you must submit a specific request to the Kentucky Department of Revenue.

Kentucky Extension Payment Requirement: An extension of time to file is not an extension of time to pay. If you owe Kentucky tax, it must be paid by the original due date. Any payments made after the proper deadline will be subject to interest and penalties. You can make a Kentucky extension payment with Form 41A720SL.

Kentucky Tax Extension Tip: Do not use Form 41A720SL if you have an approved Federal extension and you owe zero Kentucky tax.