Kentucky State Tax Extension

Kentucky State Tax Extension Flag

Filing an Extension in Kentucky

The Kentucky Department of Revenue does not require you to file a request for additional time if you are filing for a federal extension. If you are not filing for a federal extension, Kentucky requires that you request additional time to file in order to avoid a late filing penalty. In order to meet this requirement, attach Kentucky Form 40A102 or federal Form 4868 (approved extension) to your Kentucky return.

An extension to file your return is not an extension of time to pay your taxes.

 

If You Owe

To avoid interest charges you must pay your current year tax liability in full by April 15, 2017. If the late penalty balance is more than 25% of the total due on April 15, 2017 you may also be subject to an additional penalty.

Pay Online

Pay your taxes online using the Kentucky Department of Revenue’s Electronic Payment Application. At this time, DOR accepts payments by credit card or electronic check. If you have questions, call the Department of Revenue at (502) 564-4581.

You can also pay online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay by Phone

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

For assistance with payments, please call the Department of Revenue at (502) 564-4581.

Pay by Mail

Along with the extension payment voucher, send a check or money order in the amount of the estimated tax due made payable to Kentucky State Treasurer. Mail to:
Kentucky Department of Revenue
PO Box 1190
Frankfort, KY 40602-1190

Penalty and Interest Charges on Tax Owed

Those who do not pay the amount due in full on or before April 15, 2017 will be charged interest on the unpaid balance, and may be subject to a late payment penalty. If at least 75% of your tax liability is paid on or before April 15, 2017, no penalty is assessed. Those who do not file for an extension, or file late may be charged a late filing penalty.

  • Interest on Late Payments: Interest on the unpaid balance is computed at an annual interest rate of 6% for each month or portion thereof until the balance is paid in full.
  • Late Payment Penalty: If at least 75% of the tax due is not paid by April 15, 2017, a penalty of 2% of the total tax due may be assessed for each 30 days (or fraction thereof) that the tax is late to a maximum of 20 percent. The minimum penalty is $10.
  • Late Filing Penalty: If a return is not filed by the due date a penalty of 2% of the total tax due for each 30 days (or fraction thereof) the return is late, may be assessed. The penalty may not exceed 20% of the total tax liability. The minimum penalty is $10.

If You Do Not Owe

If you are expecting a refund from Kentucky there is nothing to be filed, an extension is automatically granted until October 15, 2017 for the filing of your 2016 tax return.

For more information, visit The Kentucky Department of Revenue.