Kentucky Personal Tax Extension Guide

Form 740EXT  ·  Individual Income Tax  ·  Personal Filing Guide

Kentucky grants an automatic six-month extension for filing personal income tax returns to taxpayers who have been approved for a federal extension by the IRS. The Kentucky Department of Revenue mirrors the federal extension timeline, moving the state filing deadline from April 15, 2026, to October 15, 2026. No separate Kentucky extension application is required if your federal extension is in place.

When you file your Kentucky state tax return by October 15, you must attach a copy of your federal Form 4868 to the return. Failing to include this can cause processing delays. Keep a copy of your filed Form 4868 available when preparing your Kentucky return.

Kentucky's extension applies only to filing—not to paying your taxes. Any Kentucky income tax owed must still be paid by April 15, 2026. Use Form 740EXT to make a payment by mail, or pay online or by phone through Kentucky's payment portal.

Kentucky offers online and phone payment options via epayment.ky.gov/EPAY:

• Credit Card / ACH Debit: Both credit card and ACH debit payments are available online at epayment.ky.gov/EPAY. Phone payments can also be made by calling 502-564-4581.

Form 740EXT (Application for Extension of Time to File) is used when mailing an extension payment to Kentucky. Mail the form with payment to:
Kentucky Department of Revenue
P.O. Box 1190
Frankfort, KY 40602-1190

Kentucky's failure-to-file penalty is the greater of 2% of outstanding tax per 30-day period (up to 20%) or $10. If a return is not filed after a written request, the penalty increases to the greater of 5% per 30 days (up to 50%) or $100. The failure-to-pay penalty is the greater of 2% per 30 days (up to 20%) or $10.

• File IRS Form 4868 first to secure your federal extension—Kentucky's automatic extension depends on it.
• Pay any Kentucky income tax owed by April 15, 2026.
• Attach a copy of your Form 4868 when you file your Kentucky return by October 15.
• Use epayment.ky.gov/EPAY for online payment—both ACH and credit card options available.

Kentucky's extension process is straightforward with a federal extension in place. Pay your balance by April 15, attach your Form 4868 when you file, and submit your return by October 15, 2026.

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