The State of Kentucky issued guidance within Form 740 instructions, regarding income tax filing deadlines for individual taxpayers:
- Kentucky requires the postmark or electronic submission be no later than April 18th, 2022, to avoid interest and/or penalties applied to the return.
- Estimated tax payments remain due on April 18th.
- If the taxpayer needs an extension of time to file, please complete form 740EXT. The 740EXT will extend the time to file until October 15th. This form allows an extension of time to file- not an extension of time to pay taxes due. If you file a federal tax extension, you do not have to file a separate state extension form.
- Kentucky residents who are in the military are often granted extensions for military service when serving outside the United States. Any extension granted for federal income tax purposes will be honored for Kentucky income tax purposes.
- Taxpayers in 16 designated counties have until Monday, May 16, 2022, to file Kentucky income tax returns and submit tax payments for the following taxes: individual income tax; corporate income tax; limited liability entity tax; and income tax withholding. The May 16, 2022, deadline also applies to the first quarter estimated tax payment of income tax that would otherwise be due on April 18, 2022.
- Taxpayers in Barren, Caldwell, Christian, Fulton, Graves, Hart, Hickman, Hopkins, Logan, Lyon, Marion, Marshall, Muhlenberg, Ohio, Taylor and Warren counties are advised to label the top margin of the tax forms filed under this relief provision in large, red letters with the words "Kentucky Tornado Relief."