New deadline: November 3, 2025
Due to the severe storms, flooding, and landslides in February 2025, the new tax deadline for ALL Kentucky Residents for the 2024 Federal and Kentucky State returns is November 3, 2025.
Federal and Kentucky Individual income tax returns
The usual April 15, 2025, deadline for 2024 individual tax returns is now postponed to November 3, 2025.
Federal Estimated tax payments
Estimated tax payments for 2025 that were due on April 15, June 16, and September 15, 2025, now have a deadline of November 3, 2025.
IRA and HSA contributions
Contributions to IRAs and Health Savings Accounts 2024 can be made until November 3, 2025.
Federal Business tax returns
Quarterly payroll and excise tax returns (due April 30, July 31, and October 31, 2025).
Partnership and S corporation returns (normally due March 17, 2025).
Corporate and fiduciary returns (normally due April 15, 2025).
Tax-exempt organization returns (due May 15, 2025).
Kentucky Payments and Local Returns
Kentucky adopted the Federal postponed due date of November 3, 2025.
Kentucky will not assess penalties on any payments made after the due date of April 15th, 2025.
However, Kentucky will assess interest on all late payments.
Currently, it is unknown if all Kentucky locals will be adopted the extended due of November 3, 2025.
Other States
Other states have not adopted the extended due date, and their returns are due April 15, 2025.
Recommendation
If you are a Kentucky resident, plan on paying any 2024 Kentucky liability and 2025 estimate on the normal filing dates.
Defer making any Federal payments for the 2024 tax year and 2025 estimates until November 3, 2025.
If you have any questions, please contact your tax manager at 513.455.8200 or use the contact us form.