If submitting payment with extension, use Kentucky Form 720EXT.Ī six month extension for pass-through entities, including S-corporation (720S, 765, 725 and 725EZ), and a seven month extension of time to file a Kentucky corporation income tax and/or LLET return for corporations (Form 720 or 720U) may be obtained by either making a specific request to the Department of Revenue or attaching a copy of the federal extension to the return when filed.Ī copy of the federal extension (Form 7004) submitted after the return is filed does not constitutes a valid extension, and late filing penalties will be assessed. A copy of the federal Form 7004 shall not be mailed to the Department of Revenue before filing the return. Submitting with the tax return a copy of federal Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.Ī corporation or limited liability pass-through entity granted an extension of time for filing a federal income tax return will be granted the same extension of time for filing a Kentucky income and LLET return for the same taxable year provided a copy of the federal Form 7004 is attached to the Kentucky income and LLET return when it is filed.KRS 141.160 for filing the return, i.e., the 15th day of the fourth month following the close of the taxable year or KRS 141.170 before the date prescribed by 103 KAR 15:050, a six-month extension of time to file a Kentucky corporation income tax and LLET return or limited liability pass-through entity and LLET return may be obtained by either:
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