Monday deadline for filing state income tax

Published 9:07 am Wednesday, April 13, 2022

FRANKFORT, Ky. (KT) – The Kentucky Department of Revenue is reminding taxpayers the 2021 state individual income tax filing deadline is just a few days away, although some residents of western Kentucky will have additional time.

Individual taxpayers have until Monday, April 18, 2022, to submit Kentucky individual income tax returns and payments for the 2021 tax year without accruing penalties and interest. Individual taxpayers are encouraged to pay in full any taxes owed by the filing deadline to avoid interest and penalties, which will begin to accrue on any remaining unpaid balances after April 18, 2022, regardless of the amount owed.

This year’s April 18 deadline gives Kentucky taxpayers a few extra days to complete their tax returns due to the Emancipation Day holiday in Washington D.C. on Friday.

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There is an additional deadline extension for some Kentuckians. Under provisions of state law, federal extensions related to disaster relief for the filing of income tax returns, including the payment of taxes due, are also honored.

The Department of Revenue adopted the relief granted by the IRS for taxpayers affected by the tornadoes that struck the state in December 2021. This would affect those who live in Barren, Caldwell, Christian, Fulton, Graves, Hart, Hickman, Hopkins, Logan, Lyon, Marion, Marshall, Muhlenberg, Ohio, Taylor, and Warren counties.

Taxpayers in those 16 designated counties have until Monday, May 16, 2022, to file Kentucky income tax returns and submit tax payments for the following taxes: individual income tax; corporate income tax; limited liability entity tax; and income tax withholding. The May 16, 2022, deadline also applies to the first quarter estimated tax payment of income tax, that would otherwise be due on April 18, 2022.

This extension to file and pay taxes does not apply to sales tax and other types of taxes. However, taxpayers with disaster-related delays who are seeking filing extensions or who have been assessed penalties for taxes other than income taxes may contact Revenue officials to request an extension or a waiver of penalties.

Late filing and payment penalties will be waived for those affected taxpayers seeking this relief. However, Kentucky’s tax laws have no provision for the waiver of interest.

Taxpayers are advised to label the top margin of the tax forms filed under this relief provision in large, red letters with the words “Kentucky Tornado Relief.”

Taxpayers requiring additional information or assistance on individual income taxes may contact the Department of Revenue at (502) 564-4581. For questions related to Corporation Income Tax and Pass-through Entities, contact (502) 564-8139.