Income tax

Deadline for filing personal income tax returns is April 18, with some extensions granted due to tornadoes

FRANKFORT, Ky. (WBKO) – The Kentucky Department of Revenue (DOR) reminds taxpayers that the 2021 personal income tax filing deadline arrives on Monday, April 18, 2022.

The April 18 deadline of this year gives Kentucky taxpayers a few extra days to file their tax returns due to the Emancipation Holiday in Washington DC on Friday, April 15.

Individual taxpayers have until Monday, April 18, 2022 to submit Kentucky individual tax returns and payments for the 2021 tax year without accruing penalties or interest.

Individual taxpayers are encouraged to pay all taxes due in full by the filing deadline to avoid interest and penalties, which will begin to accrue on any outstanding balance after April 18, 2022, regardless of the amount owed.

Under the provisions of KRS 131.081 (11)Kentucky honors federal disaster relief-related extensions for filing tax returns, including paying taxes owed.

The DOR has passed the relief provided by the IRS to taxpayers affected by the tornadoes that hit the Commonwealth in December 2021.

Consequently, the taxpayers of Bare, Caldwell, Christian, Fulton, Graves, Hart, Hickman, Hopkins, Logan, Lyon, Marion, Marshall, Muhlenberg, Ohio, Taylor and Warren Counties have until Monday, May 16, 2022 to file their tax returns.

Taxpayers in the 16 designated counties have until Monday, May 16, 2022, file Kentucky tax returns and submit tax payments for the following taxes: personal income tax; Corporation tax; limited liability entity tax; and withholding income tax.

The May 16, 2022 deadline also applies to the estimated first quarter income tax payment that would otherwise be due on April 18, 2022.

This extension for reporting and paying taxes does not apply to sales tax and other types of taxes.

However, taxpayers with disaster-related delays who are requesting filing extensions or who have been assessed penalties for taxes other than income tax may contact the DOR to request an extension or waiver of penalties.

Late filing and payment penalties will be waived for affected taxpayers who request this relief. Kentucky tax laws have no provision for the waiver of interest.

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

Taxpayers who need additional information or assistance regarding personal income tax can contact the DOR at (502) 564-4581. For questions regarding corporate income tax and flow-through entities, contact (502) 564-8139.

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