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Kentucky DOR Extends Income Tax Filing, Payment Deadlines

Dated Apr. 7, 2020

SUMMARY BY TAX ANALYSTS

The Kentucky Department of Revenue announced that it would extend the deadlines for filing and paying state income taxes without penalties, fees, or interest to mirror the IRS in response to COVID-19; income tax return filings and payments originally due April 15, 2020, are now due July 15, 2020, for individuals, corporations, and limited liability filers.

Filers who require more time to file and pay must submit an extension, which would extend the July due date to October 15, 2020; for C-corporations seeking an additional extension, the due date is November 15, 2020.

COVID-19 Kentucky Income Tax Relief — 2019 and 2020

(April 3, 2020) At the direction of Governor Beshear and SB 150, the Kentucky Department of Revenue (DOR) will adopt the income tax relief set forth in Internal Revenue Service (IRS) Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic. This income tax relief is applicable to individual, corporate, limited liability, fiduciary and pass-through filers with ling and payment deadlines of April 15, 2020. This relief includes:

  • Kentucky income tax return lings currently due on April 15, 2020 for individual, corporate, limited liability, fiduciary and pass-through filers, shall now be due July 15, 2020;

  • Kentucky income tax payments currently due on April 15, 2020 for individual, corporate, limited liability, fiduciary and pass-through filers, shall now be due July 15, 2020;

  • The calculation and application of penalties, fees and interest corresponding to Kentucky income tax filings and payments now due on July 15, 2020 for individual, corporate and limited liability filers shall begin on July 16, 2020; and

  • For filers who submit an automatic return ling extension, the due date for returns previously due April 15, 2020, but now due July 15, 2020, shall be October 15, 2020. For C corporations the extension due date shall be November 15, 2020.

If you have questions regarding the COVID-19 tax relief, please utilize our taxpayer assistance line at 502-564-4581.

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