Kentucky Income Tax Return Filing Date Extended to July 15

March 25, 2020

On March 22, 2020, the Kentucky Department of Revenue (DOR) announced that at the direction of Governor Beshear, the Kentucky DOR will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in recent Internal Revenue Service (IRS) Notice 2020-18.

This includes:

• Extending the 2019 Kentucky income tax return filing due date from April 15, 2020 to July 15, 2020.
• Late filing penalties will be waived for 2019 Kentucky income returns that are filed by July 15, 2020.
• Kentucky income tax payments due on April 15, 2020 are deferred for 90 days to July 15, 2020.
• Late payment penalties will be waived for income tax payments deferred from April 15, 2020 to July 15, 2020.  However, interest still applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest.
• The Kentucky relief applies only to income taxes.

Additional guidance on COVID-19 Kentucky income tax relief will soon be available on DOR’s website.