FRANKFORT, Ky. (KT) – The Kentucky Department of Revenue reminds taxpayers that the 2021 state personal income tax filing deadline is just days away, though some residents from western Kentucky will have more time.
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.
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.
There is an additional extension of time for some Kentuckians. Under state law provisions, federal disaster relief-related extensions for filing tax returns, including payment of taxes owed, are also honored.
The Department of Revenue has passed IRS relief for taxpayers affected by the tornadoes that struck the state in December 2021. This would affect those living in Barren, Caldwell, Christian, Fulton, Graves, Hart, Hickman, Hopkins, Logan, Lyons, Marion, Marshall, Muhlenberg, Ohio, Taylor and Warren Counties.
Taxpayers in these 16 designated counties have until Monday, May 16, 2022 to 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, which 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 can contact tax officials to request an extension or waiver of filing. penalties.
Late filing and payment penalties will be waived for affected taxpayers who request this relief. However, 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 personal income tax information or assistance can contact the Department of Revenue at (502) 564-4581. For questions regarding corporate income tax and flow-through entities, contact (502) 564-8139.