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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.


May 1

  • Quarterly Income Tax Withholding Return (January 1—March 31 payment)

May 10

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

May 15

  • Commercial Watercraft Return
  • Communication Service Providers and Multichannel Video Programming Service Providers Return​
  • Monthly Income Tax Withholding Return (April payment)​
  • Tangible Personal Property Tax Return (Taxpayer will be billed later)​

May 16

  • Commercial Mobile Radio Service (CMRS) 911 Charge Annual Reconciliation
  • Corporation Income Tax/LLET and Pass-through Entity Return and Payment Due (FY ending 1/31)
  • 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 11/30)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 8/31)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 5/31)
  • Motor Vehicle Usage Tax—Loaner/Rental
  • Nonresident Withholding Tax Return and Payment Due (FY ending 1/31)

May 22

  • Alcohol Tax
  • Cigarette Wholesaler
  • Coal Severance Tax Return (April payment)
  • Commercial Mobile Radio Service (CMRS) 911 Charge
  • Consumer Use Tax
  • Health Care Provider Tax
  • Insurance Premium Surcharge
  • Motor Vehicle Rental/Ride Share Tax
  • Oil Production Tax Return (April payment)
  • Sales Tax
  • Telecommunications Tax
  • Tobacco and Vapor Products, Snuff, and Chewing Tobacco
  • Transient Room Tax
  • Utility Gross Receipts License Tax
  • Waste Tire Fee

​May 28

  • Electric Vehicle Power Excise Tax
  • Motor Fuels Tax​
  • Sales Tax Accelerated Filers
  • Twice-Monthly Income Tax Withholding Return (May 1—May 15 payment)​

May 31

  • Minerals and Gas Severance Tax Return (April payment)


2024​ Tax Calendar

   January
   February
   March
   April
   June
   July
   August
   September
   October
   November
   December

Download the Taxpayer Bill of Rights

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

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