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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.

January 10

  • Affordable Housing
  • Legal Process

January 15

  • Corporation Income Tax/LLET and Pass-through Entity Return and Payment Due (FY ending 9/30)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Half Estimate (FY ending 07/31)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 1/31)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 4/30)
  • Estimated Tax/Individuals/One Fourth Estimate (Calendar year)
  • Motor Vehicle Usage Tax—Loaner/Rental

January 22

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

January 25

  • Motor Fuels Tax
  • Sales Tax Accelerated Filers

January 31

  • Annual Income Tax Withholding Return (Annual payment and K-2s)
  • Domestic Savings and Loan Return
  • Foreign Savings and Loan Return
  • Minerals and Gas Severance Tax Return (December payment)
  • Monthly Income Tax Withholding Return (December payment and K-2s)
  • Quarterly Income Tax Withholding Return (Quarterly payment and K-2s)
  • Twice-Monthly Income Tax Withholding Return (December 16-December 31 payment and K-2s)

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