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Kentucky Business Tax Extension I LLCs / Partnerships Filing Guide

Form 720EXT | Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns  ·  LLCs / Partnerships  ·  Business Filing Guide

Overview

Kentucky LLCs and partnerships are subject to state tax filing requirements, administered by the Kentucky Department of Revenue. Kentucky grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 7004.

Original Filing Deadline

• The original due date for the Kentucky LLCs / Partnerships return is March 16, 2026. File or remit full payment by this date to remain in good standing.
• Extension Period & Extended Deadline
• Kentucky automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 7004. With a valid IRS extension, the Kentucky extended deadline becomes September 15, 2026. No separate state extension form is required—the federal extension serves as your Kentucky extension.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of March 16, 2026 to avoid penalties and interest. Use the Kentucky | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form 720EXT | Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns and send to: Kentucky Department of Revenue Frankfort, KY 40620-0021

Late Filing and Payment Penalties

• Failure to File: Failure to file by due date: Greater of: 2% of outstanding tax liability for each 30-day period, not to exceed 20%; or $10. Failure to file upon written request: Greater of: 5% of estimated tax assessed for each 30-day period, not to exceed 50%; or $100.
• Failure to Pay: Greater of: 2% of outstanding tax liability for each 30-day period, not to exceed 20%; or $10.

Best Practices

• Estimate and pay your Kentucky business tax by March 16, 2026 to avoid interest and penalties.
• File IRS Form 7004 with the IRS to secure your federal extension, which Kentucky automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed Kentucky LLCs / Partnerships return by September 15, 2026.

Final Thoughts

• Kentucky’s business tax extension is straightforward once your federal extension is approved. Pay 100% of any tax due by March 16, 2026 and file your LLCs / Partnerships return by September 15, 2026.
• Quick Reference Table
• State Abbreviation
• KY
• State Name
• Kentucky
• Business Entity Type
• LLCs / Partnerships
• Extension Status
• Approved with Federal
• Return Due Date
• March 16, 2026
• Extended Due Date
• September 15, 2026
• Other Information
• Kentucky grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
• Online Payment
• Kentucky | Online Tax Extension Payment
• Payment Voucher Form
• Form 720EXT | Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns
• State Payment Agency
• Kentucky Department of Revenue
• Mailing Address with Payment
• Kentucky Department of Revenue Frankfort, KY 40620-0021
• Failure to File Penalties
• Failure to file by due date: Greater of: 2% of outstanding tax liability for each 30-day period, not to exceed 20%; or $10. Failure to file upon written request: Greater of: 5% of estimated tax assessed for each 30-day period, not to exceed 50%; or $100.
• Failure to Pay Penalties
• Greater of: 2% of outstanding tax liability for each 30-day period, not to exceed 20%; or $10.

Working with a Tax Professional

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your Kentucky return by September 15, 2026

Quick Reference Table

State Abbreviation	KY
State Name	Kentucky
Business Entity Type	LLCs / Partnerships
Extension Status	Approved with Federal
Return Due Date	March 16, 2026
Extended Due Date	September 15, 2026
Other Information	Kentucky grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
Online Payment	Kentucky | Online Tax Extension Payment
Payment Voucher Form	Form 720EXT | Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns
State Payment Agency	Kentucky Department of Revenue
Mailing Address with Payment	Kentucky Department of Revenue Frankfort, KY 40620-0021
Failure to File Penalties	Failure to file by due date: Greater of: 2% of outstanding tax liability for each 30-day period, not to exceed 20%; or $10. Failure to file upon written request: Greater of: 5% of estimated tax assessed for each 30-day period, not to exceed 50%; or $100.
Failure to Pay Penalties	Greater of: 2% of outstanding tax liability for each 30-day period, not to exceed 20%; or $10.