Kentucky I Business Tax Extension I LLCs / Partnerships

Modified on Wed, 22 Jan at 10:41 AM

State Name	Kentucky
Business Entity Type	LLCs / Partnerships
Extension Status	Approved with Federal
Return Due Date	April 15, 2025
Extended Due Date	October 15, 2025
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.