How to file tax extensions in Kentucky

The filing due date for residents of the Bluegrass State income tax returns is April 15.

The Kentucky Department of Revenue will automatically grant you a six-month state tax extension if you can't meet the filing deadline and you have properly requested a federal tax extension (IRS Tax Form 4868). Simply attach a copy of Form 4868 to your Kentucky tax return when you file.

However, if you haven't received a federal tax extension, you can request a state tax extension using Kentucky Tax Form 40A102 (Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns for Kentucky).

Remember, you must include payment for any state income tax that you owe, and submit Form 40A102 by the original filing due date (April 15th) to avoid penalties and interest charges. Also make sure to attach a copy of your Kentucky extension application to your state tax return when filed.

Taxpayers who have obtained a valid federal extension (and do not need to request a separate Kentucky extension) should only use Form 40A102 if they need to make a payment because they owe state income tax.

The Kentucky Department of Revenue will only contact you if your extension request is denied. Be sure to keep a copy of your extension application form for your own records.

Mail Form 40A102 with payment to:
Kentucky Department of Revenue, PO Box 1190, Frankfort, Kentucky 40602-1190

Here are some online resources for residents of The Bluegrass State:

• Kentucky Department of Revenue website.
• File your personal income tax extension online.

>> The following is a list that we've compiled of tax extension rules by states.

 

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