Skip to main navigation Skip to main content

​​​

Six-Month Extension

In accordance with the provisions of KRS 131.081(11), KRS 131.170, KRS 141.170 and Regulation 103 KAR 15:050, a six-month extension of time to file a Kentucky corporation income tax and LLET return or limited liability pass-through entity and LLET return may be obtained by either:

  1. Requesting an extension pursuant to KRS 141.170 before the date prescribed by KRS 141.160​ for filing the return, i.e., the 15th day of the fourth month following the close of the taxable year; or
  2. Submitting with the tax return a copy of federal Form 7004, Application for Automatic Extension of Time To File Certain Business IncomeTax, Information, and Other Returns.


Federal Extension

A corporation or limited liability pass-through entity granted an extension of time for filing a federal income tax return will be granted the same extension of time for filing a Kentucky income and LLET return for the same taxable year provided a copy of the federal Form 7004 is attached to the Kentucky income and LLET return when it is filed. A copy of the federal Form 7004 shall not be mailed to the Department of Revenue before filing the return.

If submitting payment with extension, use Kentucky Form 41A720SL.

Kentucky Extension

A six-month extension of time to file a corporation or limited liability pass-through entity income and LLET return may be obtained by either making a specific request to the Department of Revenue or attaching a copy of the federal extension to the return when filed. A copy of the federal extension (Form 7004) submitted after the return is filed does not constitute a valid extension, and late filing penalties will be assessed. If a corporation or limited liability pass-through entity is making a payment with its extension, Kentucky Form 41A720SL must be used.

Filing Tip: A copy of either federal Form 7004 or Kentucky Form 41A720SL must be attached to the return when filed, and a copy should be retained for the corporation's or limited liability pass-through entity's records.


Mandatory Nexus Consolidated Returns

A six-month extension of time for filing a mandatory nexus consolidated Kentucky corporation income tax and LLET return also constitutes an extension of time for filing for each member of the affiliated group.


Payment of Tax

A six-month extension of time to file a return does not extend the date prescribed for payment of tax. Therefore, a check made payable to the Kentucky State Treasurer for the amount of any unpaid tax should be submitted to the Department of Revenue along with Form 41A720SL on or before the 15th day of the fourth month following the close of the taxable year.


Electronic Funds Transfer (EFT)

The Department of Revenue is accepting electronically filed Corporation Income Tax/Limited Liability Entity Tax estimated tax voucher payments for corporation income tax and limited liability entity tax. Before filing by EFT, the corporation must have a valid six-digit Kentucky Corporation/LLET account number and have registered with the Department of Revenue to file EFT.  Using an incorrect account number, such as an account number for withholding tax or sales and use tax or a Secretary of State Organization Number, will result in the payment being credited to another corporation's account. For more information or for online registration, contact the Department of Revenue at 1-800-839-4137 or (502) 564-6020.

Submit Your Payment Online


Penalty

A penalty of 2 percent of the tax due for each 30 days or fraction thereof may apply to any tax not paid by the 15th day of the fourth month following the close of the taxable year. KRS 131.180(1)


Interest

Interest at the tax interest rate plus 2 percent applies to any tax paid after the 15th day of the fourth month following the close of the taxable year. KRS 131.183(2)

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.