An extension to file is not an extension to pay tax.
Kentucky automatically grants the same extension period given on a taxpayer's federal return, provided a copy of the federal extension approval (or the request for an automatic extension) is attached to the Kentucky return when filed. No separate Kentucky application is needed for the six-month case.
| Item | Detail |
|---|---|
| Form required | None if a federal extension was filed - attach a copy to the Kentucky return; a separate application is needed only if no federal extension applies |
| Extension length | 6 months for taxpayers in the United States; 12 months for individuals located outside the United States |
| Payment rule | Not extended; any unpaid tax must be submitted by the original due date to avoid interest and penalties |
| Authority | 103 KAR 15:050 (filing dates and extensions) |