{"data":{"id":"us-ky/krs-141.170","jurisdiction":"us-ky","citation":"KRS 141.170","heading":"Extension of time for filing returns.","body":"(1) The department may grant any taxpayer other than a corporation a reasonable\nextension of time for filing an income tax return whenever good cause exists, and\nshall keep a record of every extension. Except in the case of an individual who is\nabroad, no extension shall be granted for more than six (6) months. In the case of an\nindividual who is abroad, the extension shall not be granted for more than one (1)\nyear.\n(2) A corporation may be granted an extension of not more than seven (7) months for\nfiling its i ncome tax return, provided the corporation, on or before the date\nprescribed for payment of the tax, requests the extension and pays the amount\nproperly estimated as its tax.\n(3) If the time for filing a return is extended, the taxpayer shall pay, as part of the tax,\nan amount equal to the tax interest rate as defined in KRS 131.010(6) on the tax\nshown due on the return, but not previously paid, from the time the tax was due\nuntil the return is actually filed with the department.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49190","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"27f4038a40861f0ebddf502bb332e45d1382d21f2ff73ac58c6c0f66637eeba6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.160","next":"us-ky/krs-141.175"},"notice":"GroundRules: Original legal text. Not legal advice."}