State of Kentucky
Personal Income Tax Extensions

Modified 2019 Tax Return Due Date: July 15, 2020

 

Kentucky Filing Due Date: Individual income 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 from April 15 to October 15 (for calendar year filers).

Kentucky Tax Extension Form: To apply for a Kentucky extension, file Form 40A102 by the original due date of your return. Note that you must provide reasonable cause for your Kentucky extension request on Form 40A102.

If you have a valid Federal tax extension (IRS Form 4868), you will automatically receive a Kentucky tax extension. In this case, you don’t need to use Kentucky Form 40A102. unless you owe Make sure to attach a copy of your approved Federal extension to your Kentucky tax return when you file.

Kentucky Extension Payment Requirement: An extension of time to file is not an extension of time to pay your Kentucky income tax. All state tax payments are due by the original deadline of the return — and any tax that isn’t paid by the proper due date will be subject to interest and penalties. If you’re requesting a Kentucky-only extension (meaning you don’t have a Federal extension), you can make an extension payment using Form 40A102. On the other hand, if you do have a Federal tax extension, you should make a copy of your Form 4868 and submit your Kentucky extension payment with that.

Kentucky Tax Extension Tip: Form 40A102 should only be used if you don’t have a Federal tax extension.