2025 Kentucky State Tax Deadlines

Kentucky Individual Income Tax Filing deadlines and extensions for 2025 for tax professionals to reference when working with clients.

If your client is a resident of Kentucky or has been involved in significant business operations within the state, they might be required to file Kentucky State Taxes. This document outlines the most important tax deadlines and tax extensions for Kentucky in 2025.

2025 Kentucky State Tax Deadlines

If your clients are residents or have been involved in significant business operations within Kentucky, then they might be required to file Kentucky State Taxes. This document outlines the most important tax deadlines and tax extensions for Kentucky in 2025.

Kentucky Business Tax Deadlines for 2025

C Corporation

Kentucky C Corporation Tax Deadlines for 2025
You must file and pay Corporate Income Taxes in Kentucky by April 15, 2026.

• File Online with Kentucky’s Electronic Filing System
• File by Mail must be postmarked by the due date
• Form 720 – Kentucky Corporation Income Tax and LLET Return

Extension to File Taxes in Kentucky for 2025
The Extension Deadline for Kentucky corporate income tax returns is October 15, 2026.

Kentucky automatically grants a six-month extension for filing corporate income tax returns. This means you do not need to file for an extension in Kentucky.

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.

Pass-Throughs

Kentucky S Corporation & Partnership Tax Deadlines for 2025
You must file in Kentucky by March 16, 2026.

• File Online with Kentucky’s Electronic Filing System
• File by Mail must be postmarked by the due date
• Forms:
  • 720S – Kentucky S Corporation Income Tax and LLET Return
  • 765 – Kentucky Partnership Income and LLET Return

Extension to File S Corporation & Partnership Taxes in Kentucky for 2025
The Extension Deadline for Kentucky S Corporation or Partnership tax returns is September 15, 2026.

Kentucky automatically grants a six-month extension for filing pass-through entity tax returns. This means you do not need to file for an extension in Kentucky.

This is an extension to FILE, not an extension to PAY – payment is still due March 16, 2026.

Kentucky Individual Tax Deadlines for 2025

Estimated Tax Deadline for Kentucky 2025
Estimated tax payments are due:

• April 15, 2025
• June 16, 2025
• September 15, 2025
• January 15, 2026

See Form 740-ES for instructions on making estimated tax payments.

Individual Tax Deadline for Kentucky 2025
You must file and pay Individual Income Taxes in Kentucky by April 15, 2026.

• File Online through Kentucky’s Electronic Filing System
• File by Mail must be postmarked by the due date
• Forms:
  • 740 – Kentucky Individual Income Tax Return for Residents
  • 740-NP – Kentucky Individual Income Tax Return for Nonresidents or Part-Year Residents

Extension to File Taxes in Kentucky for 2025
The Extension Deadline for Kentucky individual income tax returns is October 15, 2026.

Kentucky automatically grants a six-month extension for filing personal income taxes. This means you do not need to file for an extension in Kentucky.

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.

Sources

• Kentucky Department of Revenue Individual Filing Information
• Kentucky Department of Revenue Business Tax Information
• Kentucky Department of Revenue Tax Forms

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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.