2027 Kentucky Tax Deadlines

Last updated: July 29, 2026

Key Kentucky tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• April 18, 2028: Calendar-year C Corporation, S Corporation, Partnership, and Individual returns and payments.
• October 16, 2028: Extended S Corporation, Partnership, and Individual returns, file only.
• November 15, 2028: Extended C Corporation return, file only.

When are Kentucky taxes due in 2027?

Kentucky 2027 calendar-year C Corporation, S Corporation, Partnership, and Individual returns are generally due April 18, 2028. Estimated payments, LLET, elective pass-through entity tax, and extensions should be tracked separately by return type.

When is the Kentucky C Corporation return due?

Kentucky C Corporations should plan around April 18, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted on this page.

• Form 720: Kentucky Corporation Income Tax and LLET Return.

What are Kentucky C Corporation extension rules?

The extended filing deadline for the main calendar-year Kentucky corporate-facing return is November 15, 2028. The extension is to file only, and tax or required payments remain due by April 18, 2028.

When are Kentucky S Corporation and Partnership returns due?

Kentucky S Corporations should plan around April 18, 2028, and Partnerships should plan around April 18, 2028.

Which Kentucky pass-through forms are required?

Use the applicable Kentucky pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form PTE: Kentucky S Corporation and Partnership pass-through entity return.
• Form 740-PTET: Elective pass-through entity tax return when elected.

What are Kentucky pass-through extension rules?

The extended filing deadline for calendar-year Kentucky S Corporation and Partnership returns is October 16, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the Kentucky Individual income tax return due?

Calendar-year Kentucky Individual income tax returns and payments are due April 18, 2028.

• Form 740: Resident Individual income tax return.
• Form 740-NP: Nonresident or part-year resident return.
• Form 740-ES: Individual estimated tax vouchers.

What Kentucky Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Kentucky.

When are Kentucky estimated payments due?

Kentucky estimated-payment work should be coordinated with withholding, pass-through owner payments, LLET, and elective PTET timing.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Kentucky estimated payments?

Taxpayers should use the final 2027 Kentucky instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are Kentucky extension deadlines?

Kentucky extension deadlines are October 16, 2028 for pass-through filings, November 15, 2028 for corporate-facing filings, and October 16, 2028 for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What Kentucky-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, Kentucky tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• Kentucky confirms a 3.5% Individual income tax rate for 2026; tax-year 2027 rate, threshold, and instruction updates should be reconfirmed before filing.
• Individuals generally use Form 740-ES when expected Kentucky income tax after withholding and credits is at least $500.
• Kentucky's LLET can apply to C Corporations, S Corporations, Partnerships, LLCs, limited partnerships, and other limited-liability entities even when regular income tax is limited.
• Eligible S Corporations and Partnerships may elect Kentucky's pass-through entity tax; coordinate the election, owner credits, estimated payments, and federal treatment before filing.
• Use MyTaxes Kentucky to file, pay, manage notices, and verify account activity, and confirm mandatory electronic filing for each return type.
• Kentucky Investment Fund Act credits require certification, carryforward review, and investor documentation before claiming the credit.
• Coal, natural gas, and other extractive activities can trigger severance-tax registrations and returns beyond income tax.
• Distillers and warehouse operators should track distilled-spirits production, inventory, barrels, sales, and local property-tax rules outside the income-tax return.
• Kentucky programs such as KBI, KIRA, KJRA, KRA, and research-and-development incentives have separate eligibility, approval, wage, investment, and reporting requirements.
• Agriculture, agribusiness, and rural projects may qualify for targeted credits or financing programs, but each qualifying activity should be documented.
• Kentucky offers a retirement-income exclusion and special treatment for certain government pensions; reconfirm the 2027 exclusion amount and pension rules.

Instead AI helps tax teams treat Kentucky due dates as operational work, not a static checklist.

Teams comparing Instead tax software with spreadsheet trackers should keep return type, payment status, extension status, and source-backed state rules together. Use Instead tax AI as a review surface for deadline orchestration, while AI tax software and tax advisor AI prompts support professional judgment rather than replacing state-source review.

What sources support these Kentucky dates?

Use these official or primary Kentucky tax sources to confirm the return, payment, extension, and state-specific rules above before publication.

• Kentucky Department of Revenue forms.
• Kentucky corporation income tax and LLET.
• Kentucky corporation income tax extension.
• MyTaxes Kentucky.

Coordinate Kentucky LLET and entity deadline work

Instead's AI-driven tax platform helps Kentucky teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Kentucky practices, planning, workflows, and businesses help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.