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NOTE: If a return due date falls on a scheduled holiday or weekend, returns will be due the next working day.


December 10

  • Legal Process
  • Twice-Monthly Income Tax Withholding Return (November 16—November 30 payment)

December 16

  • Corporation Income Tax/LLET and Pass-through Entity Return and Payment Due (FY ending 8/31)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Half Estimate (FY ending 6/30)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 3/31)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 12/31)
  • Monthly Income Tax Withholding Return (November payment)
  • Motor Vehicle Usage Tax—Loaner/Rental

December 20

  • Alcohol Tax
  • Cigarette Wholesaler
  • Coal Severance Tax Return (November payment)
  • Consumer Use Tax
  • Emergency 911 Fee
  • Health Care Provider Tax
  • Insurance Premium Surcharge
  • Oil Production Tax Return (November payment)
  • Sales Tax
  • Telecommunications Tax
  • Tobacco Products, Snuff, and Chewing Tobacco
  • Transient Room Tax
  • Utility Gross Receipts License Tax
  • Waste Tire Fee

December 26

  • Motor Fuels Tax
  • Sales Tax Accelerated Filers
  • Twice-Monthly Income Tax Withholding Return (December 1—December 15 payment)

December 30

  • Minerals and Gas Severance Tax Return (November payment)


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