2026 Kentucky State Tax Deadlines
Kentucky Individual income tax filing deadlines and extensions for 2026
If you are a resident or have been involved in business operations within Kentucky, you might be required to file Kentucky State taxes. Kentucky follows a flat income tax structure with a 4.5% rate, making it essential to understand the specific deadlines and requirements for 2026.
Kentucky business tax deadlines for 2026
C Corporations' deadlines and requirements
C Corporations in Kentucky must file and pay Corporate Income Tax by April 15, 2027, following the federal due date schedule.
Filing requirements include:
- Complete Form 720 (Kentucky Corporation Income Tax Return)
- File via Kentucky e-file
- Payment must be made by April 15, 2027
- Mail submissions must be postmarked by the due date
Extension to file taxes in Kentucky for 2026
The Extension Deadline for Kentucky Corporate income tax returns is October 15, 2027. Kentucky automatically grants a six-month extension following the federal extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
Pass-through entities
Kentucky S Corporations and Partnerships tax deadlines for 2026
S Corporations and Partnerships must file in Kentucky by March 15, 2027.
Required forms include:
- Form 720S—S Corporation Return
- Form 765—Partnership Return
Extension to file S Corporations and Partnerships taxes in Kentucky for 2026
The Extension Deadline for Kentucky S Corporations and Partnerships returns is September 15, 2027. Kentucky automatically grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2027.
Kentucky Individual tax considerations for 2026
Filing requirements and income thresholds
Kentucky Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The flat tax rate for 2026 is:
- 4.5% on all Kentucky taxable income
Estimated tax deadline for Kentucky 2026
Estimated tax payments are due on the following schedule for calendar year filers:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Who must make estimated payments
You must make Kentucky estimated income tax payments during 2026 if you expect to owe a significant amount in Kentucky income tax after subtracting withholding and credits. Electronic payments are encouraged through the Kentucky online tax system.
Individual tax deadline for Kentucky 2026
Individual income tax returns are due April 15, 2027.
Available forms include:
- Form 740—Kentucky Individual Income Tax Return
- Form 740-NP—Kentucky Nonresident/Part-Year Resident Individual Income Tax Return
Extension to file taxes in Kentucky for 2026
The Extension Deadline is October 15, 2027, to file your Kentucky Individual Income tax return. Kentucky automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
What Kentucky tax professionals need to know
Several key considerations make Kentucky's tax landscape unique for 2026. Kentucky's flat income tax system provides simplicity and predictability, and the state offers various business incentives. Electronic filing requirements continue to expand, and Kentucky provides specific tax planning opportunities for certain industries.
Electronic filing requirements
Kentucky has implemented electronic filing systems for taxpayers:
- C Corporations and pass-through entities should file electronically through Kentucky e-file
- Individuals can use Kentucky's online system for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
Kentucky's unique tax features for 2026
4.5% flat rate on all Kentucky taxable income
Kentucky provides simplicity and predictability with its flat tax structure.
Limited liability entity tax (LLET) for certain business entities
Kentucky imposes LLET on C Corporations, S Corporations, Partnerships, and LLCs.
Kentucky Investment Fund Act (KIFA) credits for qualifying investments
Kentucky offers investment credits through KIFA for qualifying business activities.
Coal severance tax for coal production activities
Kentucky imposes severance taxes on coal production operations.
Limited Liability Entity Tax (LLET)
Kentucky imposes LLET on certain business entities:
- Applies to C Corporations, S Corporations, Partnerships, and LLCs
- Based on gross receipts or gross profits
- Minimum tax amounts apply
- Separate filing and payment requirements
Coal and Energy Sector
Kentucky has significant coal and energy production:
- Coal severance tax on coal production
- Special provisions for energy companies
- Renewable energy tax incentives
- Natural gas severance tax provisions
Business incentives and credits
Kentucky provides various business tax incentives:
- Kentucky Business Investment (KBI) program
- Kentucky Industrial Revitalization Act (KIRA)
- Kentucky Jobs Retention Act (KJRA)
- Kentucky Reinvestment Act (KRA)
- Research and development tax credits
Agriculture and Rural Development
Kentucky supports agricultural and rural development:
- Agricultural land use valuation programs
- Beginning farmer tax credits
- Agricultural equipment sales tax exemptions
- Rural development incentives
Bourbon and Distilled Spirits Industry
Kentucky's significant bourbon industry has special considerations:
- Distilled spirits tax provisions
- Aging warehouse property tax considerations
- Tourism-related business incentives
- Special licensing and tax requirements
Retirement income considerations
Kentucky provides certain retirement income benefits:
- Military retirement pay exemptions may apply
- Social Security benefits are generally exempt from Kentucky state income tax
- Pension income considerations for residents
- Senior citizen tax benefits
Professional tax guidance
For complex Kentucky tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.
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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.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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