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Kentucky business tax extension

Kentucky honors the federal extension for Form 720, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Kentucky's own forms, instructions and laws, cited below

Does Kentucky accept the federal extension?

A federal extension (Form 7004) also extends the Kentucky return. Without a federal extension, file Form 720EXT, Extension of Time to File Kentucky Corporation/LLET Return.

Kentucky's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 720, Kentucky Corporation Income Tax and LLET Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Kentucky return. Without a federal extension, file Form 720EXT, Extension of Time to File Kentucky Corporation/LLET Return. Form 720EXT, filed by the original due date, gives seven months. A federal extension gives the same extension the IRS grants, but only if a copy of Form 7004 is attached to the Kentucky return when it is filed.
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form 720EXT, or electronically through the MyTaxes Portal.

S corporations and partnerships (Form PTE)

Return
Form PTE, Kentucky Pass-through Entity Income and LLET Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Kentucky return. Without a federal extension, file Form 720EXT, Extension of Time to File Kentucky Corporation/LLET Return. File Form 720EXT by the original due date, or attach a copy of federal Form 7004 to the Kentucky return when it is filed. A general partnership may use Form 40A102 instead and include a copy with the return.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form 720EXT (general partnerships owe no payment).

Estates and trusts

Return
Form 741, Kentucky Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Kentucky return. Without a federal extension, file Form 740EXT, Application for Extension of Time to File (Revenue Form 40A102). File the Kentucky application by the original due date with a reason (inability to pay is not one) and attach a copy to the return. A federal extension is honored for the period the IRS grants if a copy is attached to the Kentucky return when it is filed.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension.

When a due date in Kentucky falls on a weekend or legal holiday, it moves to the next business day. Kentucky's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Kentucky's instructions say the same for its returns: a Kentucky extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Kentucky's forms and instructions?

On the Kentucky Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Kentucky return and any Kentucky extension request go to the state.

Kentucky extension FAQ

Does Kentucky accept the federal business tax extension?

A federal extension (Form 7004) also extends the Kentucky return. Without a federal extension, file Form 720EXT, Extension of Time to File Kentucky Corporation/LLET Return. Form 720EXT, filed by the original due date, gives seven months. A federal extension gives the same extension the IRS grants, but only if a copy of Form 7004 is attached to the Kentucky return when it is filed.

When is the Kentucky Form 720 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Kentucky extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form 720EXT, or electronically through the MyTaxes Portal.

Does a Kentucky business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Kentucky honors that federal extension for the state return too.

Sources

Filing a federal business extension this season?

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