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IRS extensions by e-le (by personal
computer or a tax professional)—
Enclose a copy of Form 4868 with the
conrmation number in the
lower right-hand corner of
the form or a copy of the
electronic acknowledgment.
Military Personnel—Kentucky residents
who are in the military are often granted
extensions for tax filings when serving
outside the United States. Any extension
granted for federal income tax purposes
will be honored for Kentucky income tax
purposes.
Combat Zone Extension—Members
of the Army, Navy, Marines, Air Force,
or Public Health Service of the United
States government who serve in an
area designated as a combat zone by
presidential proclamation shall not be
required to le an income tax return and pay
the taxes, which would otherwise become
due during the period of service, until 12
months after the service is completed.
Members of the National Guard or any
branch of the Reserves called to active duty
to serve in a combat zone are granted the
same extension.
Interest and Penalties—Interest at the
“tax interest rate” applies to any income tax
paid after the original due date of the return.
If the amount of tax paid by the original due
date is less than 75 percent of the tax due,
a late payment penalty may be assessed
(minimum penalty is $10).
Interest and penalty charges can be
avoided or reduced by sending payment
with your extension request by the due date.
If you wish to make a payment prior to the
due date of your return when using the:
(1) Kentucky Extension—Complete
Section II, Kentucky Extension
Payment Voucher, of the Application
for Extension of Time to File, Form
740EXT, and send with payment. Write
“KY Income Tax—2023” and your
Social Security number(s) on the face
of the check.
(2) Federal Automatic Extension—Make
a copy of the lower portion of the
federal Application for Automatic
Extension, Form 4868, and send
with payment. Make check payable
to Kentucky State Treasurer, write
“KY Income Tax–2023” and your Social
Security number on the face of the
check. Enclose the check, Federal
extension and send to Kentucky
Department of Revenue, Frankfort KY
40620-0009.
Return Adjustments
If the Department of Revenue adjusts
your return and you do not understand the
adjustment(s), you may write to Taxpayer
Assistance, Kentucky Department of
Revenue, P.O. Box 181, Station 56,
Frank for t, K Y 40602- 0181, fax your request
to Taxpayer Assistance (502) 564-3392,
or call (502) 564-4581. Please include
your name(s) as it appears on your return,
complete Social Security Number(s), notice
number(s), and daytime contact information.
If you disagree with an adjustment made
to your return, you must appeal the
adjustment by submitting a written protest
within 60 days of notication.
Amended Returns
If you discover that you omitted deductions
or otherwise improperly prepared your
return, you may obtain a refund by ling
an amended return within four years of
the due date of the original return. You
are required to le an amended return
to report omitted income. For 2017 and
later use form 740 and check the box
for amended. For 2016 and prior, use
Form 740-X. You may obtain these
forms by contacting a Kentucky Taxpayer
Service Center or writing FORMS,
Kentucky Department of Revenue, P. O.
Box 518, Frankfort, KY 40602-0518. You
may also download forms at
revenue.
ky.gov the Department of Revenue’s
website.
Federal Audit
Adjustments
Taxpayers who have received a final
determination of an Internal Revenue
Service audit must submit a copy to
the department within 180 days of its
conclusion. The information should be
submitted to the Individual Governmental
Program Section, Kentucky Department
of Revenue, P.O. Box 1074, Station 68,
Frankfort, KY 40602-1074.
Condentiality
Kentucky Revised Statute 131.190 requires
the Department of Revenue to maintain
strict condentiality of all taxpayer records.
No employee of the Department of Revenue
may divulge any information regarding the
tax returns, schedules or reports required
to be led. However, the Department of
Revenue is not prohibited from providing
evidence to or testifying in any court of
law concerning ocial tax records. Also,
Department of Revenue employees
or any other person authorized to
access condential state information
are prohibited from intentionally viewing
such information without an ocial need
to view.
The department may provide official
information on a condential basis to the
Internal Revenue Service or to any other
governmental agency with which it has
an exchange of information agreement
whereby the department receives similar
or useful information in return.
Extension of Time
to File
Taxpayers who are unable to le a return by
April 15 may request an extension of time to
le their return. Taxpayers may elect to le
this request electronically or by mailing the
extension to the Department of Revenue on
or before the due date of the return. The
request must state a reasonable cause for
the inability to le. Inability to pay is not an
acceptable reason. Acceptable reasons
include, but are not limited to, destruction of
records by re or ood and serious illness
of the taxpayer. Extensions are limited
to six months. A copy of the Kentucky
extension request must be enclosed
with your paper return. If you le your
return electronically, you must indicate
that an extension was led by checking
the appropriate box in the software.
Individuals who receive a federal extension
are not required to request a separate
Kentucky extension. They can meet the
requirements by enclosing a copy of the
application for automatic federal extension
to the Kentucky return.