KRS 141.170: Extension of time for filing returns.

(1) The department may grant any taxpayer other than a corporation a reasonable

extension of time for filing an income tax return whenever good cause exists, and

shall keep a record of every extension. Except in the case of an individual who is

abroad, no extension shall be granted for more than six (6) months. In the case of an

individual who is abroad, the extension shall not be granted for more than one (1)

year.

(2) A corporation may be granted an extension of not more than seven (7) months for

filing its i ncome tax return, provided the corporation, on or before the date

prescribed for payment of the tax, requests the extension and pays the amount

properly estimated as its tax.

(3) If the time for filing a return is extended, the taxpayer shall pay, as part of the tax,

an amount equal to the tax interest rate as defined in KRS 131.010(6) on the tax

shown due on the return, but not previously paid, from the time the tax was due

until the return is actually filed with the department.