When Are Kentucky State Taxes Due? Key Deadlines

Navigating tax obligations requires understanding specific deadlines to ensure compliance and avoid penalties. Tax authorities establish these dates, which apply consistently each year, though adjustments can occur for weekends, holidays, or declared disasters. Adhering to these schedules is fundamental for financial planning.

Kentucky Individual Income Tax Deadlines

The primary annual due date for filing Kentucky individual income tax returns is April 15 for the preceding calendar year’s income. If April 15 falls on a weekend or legal holiday, the due date shifts to the next business day. For instance, the 2024 tax year individual returns are due by April 15, 2025.

Individuals who reside in Kentucky are generally required to pay state income tax on all their earnings, regardless of where the income was earned. Non-residents earning income within Kentucky are also subject to the state’s tax system. In federally declared disasters, the Kentucky Department of Revenue may extend filing and payment deadlines, often aligning with federal extensions. Even with an extended filing deadline due to disaster relief, interest may still accrue on unpaid state tax liabilities from the original due date.

Filing Extensions for Individual Income Tax

Taxpayers who need additional time to prepare their Kentucky individual income tax return can request an extension. An extension to file provides more time to submit the return, but it does not extend the time to pay any taxes owed. Any tax liability must still be paid by the original April 15 due date to prevent the assessment of interest and penalties.

Kentucky generally grants an automatic six-month extension for filing personal income tax returns if a corresponding federal extension (IRS Form 4868) is filed. If a federal extension is not obtained, taxpayers can request a Kentucky extension by filing Form 740EXT. This form typically extends the filing deadline to October 15.

When using Form 740EXT, taxpayers must complete Section I, providing a reason for the extension request, as an inability to pay is not considered a valid reason. The payment voucher section of the form should be completed if a payment is being submitted with the extension request. The completed form can be mailed to the Kentucky Department of Revenue, or payment can be made electronically. A copy of the federal extension, if applicable, should be attached to the Kentucky return when filed.

Estimated Tax Payment Due Dates

Individuals who anticipate owing more than $500 in Kentucky income tax for the year, after accounting for withholding and credits, are generally required to make estimated tax payments. This typically applies to income not subject to payroll withholding, such as earnings from self-employment, interest, dividends, or capital gains. These payments help ensure that tax obligations are met throughout the year.

Estimated tax payments are divided into four installments, each with a specific due date. The first payment is due on April 15, the second on June 15, the third on September 15, and the final payment for the tax year is due on January 15 of the following year. If any of these dates fall on a weekend or holiday, the deadline shifts to the next business day. Taxpayers typically meet this requirement if their withholding and refundable credits amount to at least 90% of the tax shown on the current year’s return or 100% of the tax shown on the prior year’s return, provided the prior year’s return covered a full 12 months.

Other Common Kentucky Tax Deadlines

Beyond individual income tax, property tax is another significant state tax for many Kentucky residents. Property taxes are assessed annually on January 1, with the property owner of record on that date receiving the tax bill. Tax bills are typically mailed in October or November.

Payment schedules for property taxes often include opportunities for discounts for early payment, usually by November 1 or November 15, depending on the county. The face value of the tax bill is generally due by December 31. Penalties begin to accrue on unpaid balances after December 31, with additional penalties and interest if payment is further delayed into the new year. Specific collection dates and penalty structures can vary by county.