Disaster-Related Tax Relief for Feb. 14, 2025 Storms
Gov. Andy Beshear is providing state tax relief for Kentucky families and businesses in all 120 counties that were affected by severe storms, straight-line winds, flooding and landslides that began on Feb. 14, 2025, providing the same extension for state taxes as the Internal Revenue Service is providing for federal taxes.
If filing online, most software will allow affected taxpayers to enter “Disaster” on their return. If filing on paper, affected taxpayers are advised to label the top margin of the tax forms filed under this relief provision in large, red letters with the words “Kentucky Disaster Relief.” Affected taxpayers filing after regularly required deadlines should also put the FEMA disaster declaration number, 3624-EM, on any return.
Late filing and payment penalties will be waived for affected taxpayers in all 120 counties seeking this relief, as long as taxes due are reported and paid on or before Nov. 3, 2025.
However, Kentucky’s tax laws have no provision to waive interest accrued after the regularly required deadlines prescribed by law determined without regard to any extension of time for filing. Therefore, the total liability due will increase for taxpayers who defer paying their taxes by the regularly scheduled due date.
For example, an individual reporting $50,000 taxable income for the 2024 tax year who defers filing and paying taxes regularly due on April 15, 2025 until November 3, 2025, will owe accrued interest on Kentucky income tax due, as illustrated below:
Pay by Due Date Defer Payment
Taxable Income $50,000.00 $50,000.00
Tax Liability 2,000.00 2,000.00
Accrued Interest 0.00 111.23
Total Liability** $ 2,000.00 $ 2,111.23
**This example assumes no deductions or payments of withholding or estimated tax throughout the year.
Therefore, the Kentucky Department of Revenue encourages affected individuals and businesses to file on time if they are able, or as soon as possible after their normal deadline.