Skip to main navigation Skip to main content
​NOTE: If a return due date falls on a scheduled holiday or weekend, returns will be due the next working day.


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
  • 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 Half Estimate (FY ending 11/30)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 5/31)
  • Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 8/31)
  • Monthly Income Tax Withholding Return (April payment)
  • Motor Vehicle Usage Tax—Loaner/Rental
  • Tangible Personal Property Tax Return (Taxpayer will be billed later)

May 20

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

May 25

  • Twice-Monthly Income Tax Withholding Return (May 1—May 15 payment)

May 28

  • Motor Fuels Tax
  • Sales Tax Accelerated Filers

May 31

  • Minerals and Gas Severance Tax Return (April payment)

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