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(April 15, 2020)  At the direction of Governor Andy Beshear, the Kentucky Department of Revenue (DOR) has suspended all enforced collection action due to the COVID-19 emergency.  During this time, some taxpayers may receive a "Final Notice Before Seizure" letter encouraging them to pay their debt within 60 days.  These letters are system generated and go out automatically. 

While the department is not actively enforcing debt collection during the state of emergency, taxpayers are encouraged to call about their debt.  If you are unable to pay due to circumstances related to COVID-19, we will notate this in your case.  If you are able to make a payment , the department will work with you to make these arrangements. Either way, no enforced collection action will occur at this time.  

Please visit DOR's Coronavuris (COVID-19) Information page to learn more about how the COVID-19 emergency is affecting state taxes.  Visit our Collection Activity Procedures page to learn more about the collections process.

Download the Taxpayer Bill of Rights

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