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Kentucky DOR Follows IRS, Extends State Income Tax Deadline

Dated Mar. 24, 2020

SUMMARY BY TAX ANALYSTS

The Kentucky Department of Revenue extended the state income tax filing deadline to July 15, 2020, to match the IRS; although payment and penalties are waived through the new deadline, Kentucky law does not allow a waiver of interest, and therefore interest will accrue on any payments deferred past the original April 15, 2020, deadline.

Kentucky Income Tax Return Filing Date Extended to July 15

(March 22, 2020) At the direction of Governor Beshear, the Kentucky Department of Revenue (DOR) will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in recent Internal Revenue Service (IRS) Notice 2020-18 by extending the 2019 Kentucky income tax return ling due date from April 15, 2020 to July 15, 2020. Late ling penalties will be waived for 2019 Kentucky income returns that are led by July 15, 2020.

Additionally, Kentucky income tax payments due on April 15, 2020 are deferred for 90 days to July 15, 2020. Late payment penalties will be waived for income tax

payments deferred from April 15, 2020 to July 15, 2020. Interest applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest. The Kentucky relief applies only to income taxes.

Additional guidance on COVID-19 Kentucky income tax relief will soon be available on DOR's website (/Pages/index.aspx).

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