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!!icon.png  Tax Deadlines Changed

• The Kentucky income tax return filing and payment date has been extended to July 15, 2020.
• The Kentucky Business Personal Property tax return (form 62A500) filing deadline has also been extended to July 15, 2020.

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.


DOR Suspends All Enforced Collection Action

(April 15, 2020)  At the direction of Governor Andy Beshear, the Kentucky Department of Revenue has suspended all enforced collection action due to the COVID-19 emergency.  During this time, some taxpayers may receive a "Final Notice Before Seizure" letter encouraging them to pay their debt within 60 days.  These letters are system generated and go out automatically. 

While the department is not actively enforcing debt collection during the state of emergency, taxpayers are encouraged to call about their debt.  If you are unable to pay due to circumstances related to COVID-19, we will notate this in your case.  If you are able to make a payment , the department will work with you to make these arrangements. Either way, no enforced collection action will occur at this time. 

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


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.


Businesses Encouraged to Submit Electronic Filings and Payments of Sales Tax Returns

(March 31, 2020)  The Department of Revenue is aware that restrictions due to the COVID-19 pandemic may make it difficult for some taxpayers to complete a paper sales tax return or submit payment by paper check. DOR encourages businesses to submit electronic filings and electronic payments of sales tax returns. 

Instructions for how to submit returns and payments electronically are available at https://onestop.portal.ky.gov/OneStopPortal/Content/Documents/eFileQuickStartUserGuide.pdf

If you need assistance with this process, please contact the Division of Sales and Use Tax at (502) 564-5170.


In-person Assistance Suspended

(March 16, 2020)  Effective immediately, the Kentucky Department of Revenue (DOR) will not receive walk-in customers for tax filing assistance, collections cases, or other tax-related issues due to concerns surrounding the 2019 novel coronavirus (COVID-19).  Previously scheduled appointments will be cancelled and rescheduled if possible.

DOR representatives are available by phone or email.  Taxpayer Service Center (TSC) locations and contact information may be found on the DOR Service Center page.  Please note that wait and response times will be much longer than usual because DOR has reduced the number of employees at the Frankfort central office and all TSCs.

Please visit the Contact Us page for other DOR contact options.

To reduce the community spread of COVID-19, DOR is taking these precautions. Promoting the health and well-being of our employees and our customers are our priorities. We apologize for any inconvenience.

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The Team Kentucky Fund

Governor Andy Beshear invites all Kentuckians to make a tax deductible donation to the Team Kentucky Fund. This fund provides assistance to Kentuckians who have been severely financially impacted by the COVID-19 emergency.

Learn more here


CDC Website Links 

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