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DOR Resumes Collection Action

(June 23, 2021) - The Department of Revenue's (DOR) Division of Collections resumed collection action on June 11, 2021. Collection action had been previously suspended due to the COVID-19 emergency. 

If you owe the department, please call us immediately to avoid any of these actions being taken against you or your business.  

DOR will work with you if you are unable to pay what you owe.

Visit our Collection Activity Procedures page to learn more about the collections process.


Forms.jpgKentucky Individual Income Tax Return Filing Deadline Extended to May 17

(March 18, 2021) -- At the direction of Gov. Andy Beshear, the Kentucky Department of Revenue will extend the 2020 Kentucky individual income tax filing deadline to May 17, 2021.

This extension follows the income tax relief provisions issued March 17 by the federal Internal Revenue Service in response to delays and disruptions caused by the ongoing response to the novel coronavirus worldwide health pandemic. Individual taxpayers can also postpone Kentucky individual income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies only to individual taxpayers. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17. This relief does not apply to 2021 estimated tax payments that are due on April 15, 2021.

"As Kentucky families and businesses continue to faithfully follow public health guidance to help reduce the spread of the coronavirus while many are also recovering from widespread natural disasters that have impacted the Commonwealth over the last month, I am pleased to grant some extra time to prepare, file and pay state taxes," Gov. Beshear said. "Families who are expecting a refund can be assured that our Department of Revenue staff are diligently working to swiftly process returns and get those dollars back to Kentuckians as quickly as possible."

Individual taxpayers do not need to file any forms or call the Kentucky Department of Revenue to qualify for this automatic individual income tax filing and payment relief. Individual taxpayers who need additional time to file beyond the May 17 deadline may request a Kentucky filing extension until October 15, 2021 by filing Kentucky Form 740EXT. Filing Form 740EXT allows individual taxpayers until October 15, 2021 to file their 2020 tax return but does not grant an extension of time to pay taxes due. Taxpayers should pay their Kentucky income tax due by May 17, 2021, to avoid interest and penalties.

Individual income tax 2021 estimated payments are still due on April 15. Taxes must be paid as taxpayers earn or receive income during the year, either through withholding or estimated tax payments. In general, estimated tax payments are made quarterly to the Kentucky Department of Revenue by people whose income isn't subject to income tax withholding. Most taxpayers automatically have their taxes withheld from their paychecks and submitted to the Kentucky Department of Revenue by their employer.

Kentucky's tax filing relief applies only to individual income taxes that normally would be due April 15, 2021. It does not apply to corporation income tax, limited liability entity tax, withholding tax, sales and use tax, or other types of state taxes.

Additional guidance on Kentucky's income tax deadline extension soon will be available on DOR's website.


DOR Adopts IRS Income Tax Relief and Filing Date Extensions

(April 17, 2020)  At the direction of Governor Beshear and SB 150, the Kentucky Department of Revenue  will adopt the income tax relief set forth in Internal Revenue Service (IRS) Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic, as well as the additional relief provided in IRS Notice 2020-20 and Notice 2020-23.  This income tax relief is applicable to individual, corporate, limited liability, fiduciary and pass-through filers with filing and payment deadlines of on or after April 15, 2020 and before July 15, 2020.  This relief includes:

  • Kentucky income tax return filings currently due on April 15, 2020, May 15, 2020, and June 15, 2020 for individual, corporate, limited liability, fiduciary and pass-through filers, shall now be due July 15, 2020;
  • Kentucky income tax payments currently due on April 15, 2020, May 15, 2020, and June 15, 2020 for individual, corporate, limited liability, fiduciary and pass-through filers, shall now be due July 15, 2020. Estimated payments due on these dates are included in the deferral; and
  • The calculation and application of penalties, fees and interest corresponding to Kentucky income tax filings and payments now due on July 15, 2020 for individual, corporate and limited liability filers shall begin on July 16, 2020. 

Automatic Return Filing Date Extension Relief:

  • For filers who submit an automatic return filing extension, the due date for returns previously due April 15, 2020, but now due July 15, 2020, shall be October 15, 2020.  For C corporations the extension due date shall be November 15, 2020; 
  • For filers who submit an automatic return filing extension, the due date for returns previously due May 15, 2020, but now due July 15, 2020, shall be November 15, 2020.  For C corporations the extension due date shall be December 15, 2020; and
  • For filers who submit an automatic return filing extension, the due date for returns previously due June 15, 2020, but now due July 15, 2020, shall be December 15, 2020.  For C corporations the extension due date shall be January 15, 2021.

If you have questions regarding the COVID-19 tax relief, please utilize our taxpayer assistance line at (502) 564-4581.


 

W2andReturns.jpg COVID-19 Kentucky Income Tax Relief - 2019 and 2020

(April 3, 2020)  At the direction of Governor Andy Beshear and SB 150, the Kentucky Department of Revenue (DOR) will adopt the income tax relief set forth in Internal Revenue Service (IRS) Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic.  This income tax relief is applicable to individual, corporate, limited liability, fiduciary and pass-through filers with filing and payment deadlines of April 15, 2020.  This relief includes: 

  • Kentucky income tax return filings currently due on April 15, 2020 for individual, corporate, limited liability, fiduciary and pass-through filers, shall now be due July 15, 2020;
  • Kentucky income tax payments currently due on April 15, 2020 for individual, corporate, limited liability, fiduciary and pass-through filers, shall now be due July 15, 2020;
  • The calculation and application of penalties, fees and interest corresponding to Kentucky income tax filings and payments now due on July 15, 2020 for individual, corporate and limited liability filers shall begin on July 16, 2020; and
  • For filers who submit an automatic return filing extension, the due date for returns previously due April 15, 2020, but now due July 15, 2020, shall be October 15, 2020.  For C corporations the extension due date shall be November 15, 2020.  

If you have questions regarding the COVID-19 tax relief, please utilize our taxpayer assistance line at 502-564-4581.


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