FRANKFORT, Ky. (October 23, 2020) - The Kentucky Department of Revenue (DOR) will honor the recently announced IRS special tax relief for taxpayers in any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual assistance due to the effects of California wildfires.
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 tax 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 taxpayers affected by California wildfires until January 15, 2021 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 due date for quarterly estimated taxes and for calendar-year corporate returns with automatic extensions.
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 "California Wildfires Relief."
Taxpayers requiring additional information or assistance on individual income taxes may contact the Department of Revenue at (502) 564-4581. For questions related to Corporation Income Tax and Pass-through Entities, contact (502) 564-8139.