The Kentucky Department of Revenue will honor the recent IRS announcements regarding special tax relief for taxpayers impacted by Hurricane Harvey in Texas, Hurricane Irma in Florida and any other natural disaster recognized by the IRS.
Under the provisions of KRS 131.081(11), Kentucky honors federal extensions related to disaster relief for filing of income tax returns including payment of tax due. This extension to file and pay taxes does not apply to sales and other type of taxes. However, taxpayers with disaster-related delays that are seeking filing extensions or that have been assessed penalties for taxes other than income may contact the DOR to request an extension or a waiver of penalties.
The Kentucky tax extensions offered allow affected taxpayers until January 31, 2018 to file Kentucky tax returns and submit tax payments for the following taxes: individual income tax, corporate income tax, and income tax withholding. Kentucky's tax extension includes the September 15 and October 15 due dates for estimated taxes and calendar-year business returns.
Late filing and payment penalties will be waived for those affected taxpayers seeking this relief. Kentucky's tax laws have no provision for the waiver of interest.
Taxpayers are advised to label the top margin of the tax forms filed under this relief provision in large red letters with the words "Hurricane Harvey," "Hurricane Irma," or other IRS recognized disaster.
Taxpayers requiring additional tax information or assistance may contact the Department of Revenue at 502-564-4581 (Individual Income Tax) or 502-564-8139 (Corporation Income Tax and Pass-Through Entities).