Kentucky

General Instructions

The Kentucky Revenue Cabinet does not require you to file a request for additional time if you are filing for a Federal extension. If you are NOT filing for a Federal extension, Kentucky requires that you request additional time to file in order to avoid a Late Filing Penalty. In order to meet this requirement, attach Federal Form 4868 (approved extension) to your Kentucky return.

To avoid interest charges you must pay your current year tax liability in full by April 15, 2008. If the late penalty balance is more than 25% of the total due on April 15, 2008 you may also be subject to an additional penalty.

Penalty and Interest Charges on Tax Owed:

Those who do not pay the amount due in full on or before April 15, 2008 will be charged interest on the unpaid balance, and may be subject to a late payment penalty. If at least 75% of your tax liability is paid on or before April 15, 2008, no penalty is assessed. Those who do not file for an extension, or file late may be charged a late filing penalty.

• Interest on Late Payments. Interest on the unpaid balance is computed at an annual interest rate of 8% for each month or portion thereof from April 15, 2008 to April 30, 2008. Starting May 1, 2008 interest is charged at a rate of 10% per month until the balance is paid in full.
• Late Payment Penalty: If at least 75% of the tax due is not paid by April 15, 2008, a penalty of 2 percent of the total tax due may be assessed for each 30 days (or fraction thereof) that the tax is late to a maximum of 20 percent. The minimum penalty is $10.
• Late Filing Penalty: If a return is not filed by the due date a penalty of 2 percent of the total tax due for each 30 days (or fraction thereof) the return is late, may be assessed. The penalty may not exceed 20 percent of the total tax liability. The minimum penalty is $10.

If You Owe...

If you owe additional Kentucky Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare a Kentucky Application for Extension Form 40A102 (click here to download PDF)
2. If you are filing a Federal Extension, enclose a check or money order with the payment voucher at the bottom of the form.
3. If you are NOT filing for a Federal Extension, you must complete and return the entire form, along with a check or money order in the amount of the estimated tax due.
4. Mail to:
   Kentucky Revenue Cabinet
   PO Box 1190
   Frankfort KY 40602-1190

If You Do Not Owe...

If you are expecting a refund from Kentucky there is nothing to be filed, an extension is automatically granted until October 15, 2008 for the filing of your 2007 tax return.

Download Extension Form(s)

Kentucky

Extension for tax year 2007