740-EXT: Application for Extension of Time to File (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form 740-EXT requests a six-month extension of time to file an individual, general partnership, or fiduciary income tax return. It includes a reason for the request, a payment voucher, and a direct debit authorization for electronically filed extensions.
Who files this form
Use Form 740-EXT to request a six-month extension to file a Kentucky individual, general partnership, or fiduciary income tax return.
If you request a federal extension, you do not need a separate Kentucky extension unless an amount is due with the extension. The requirement may be met by attaching federal Form 4868 to your Kentucky return.
When it's due
For tax year 2025, if you electronically file an individual Kentucky extension and choose direct debit, schedule the payment on or before April 15, 2026.
What you'll need
Have the following information ready to complete the form:
- Taxpayer name, spouse’s name if applicable, and mailing address.
- Social Security number or FEIN, and spouse’s Social Security number if applicable.
- Type of return, taxable year ending date, and reason for the extension request.
- Signatures and dates requested on the form.
If you file electronically and choose direct debit, you also need your bank routing number, account number, account type, payment amount, and debit date.
Keep a copy of the extension form for yourself and attach a copy to your return when you file. If you rely on a federal extension, the form says the requirement may be met by attaching federal Form 4868 to your Kentucky return.
How to file
- Complete Section I and the Payment Voucher, even if you are not sending a payment.
- Give a reason for your request. A request cannot be considered without one, and inability to pay is not a valid reason.
- Complete the applicable signature and date fields.
By mail: Send the application to:
Kentucky Department of Revenue
P.O. Box 1190
Frankfort, KY 40602-1190
If paying by check, make it payable to Kentucky State Treasurer. Detach the payment voucher and mail it with your payment. Do not attach the check to the voucher. If you are not sending a payment, leave the Amount Paid box blank.
Electronically: Individual return extensions may be filed electronically. If you choose direct debit, complete Section II with your banking and payment information. Both spouses must sign the authorization for a joint or combined return.
Common mistakes
- Leaving out the reason for the request. A reason is required, and inability to pay is not a valid reason.
- Skipping the Payment Voucher when no payment is sent. All applicants must complete Section I and the voucher, but must leave Amount Paid blank if no payment is being remitted.
- Attaching the check to the voucher. The form specifically says not to do this.
- Forgetting the extension copy when filing the return. The form says to attach a copy to avoid the late filing penalty. Keep a copy for yourself, too.
- Using an incorrect routing number for direct debit. The first two digits must be 01 through 12 or 21 through 32.
- Omitting a required direct-debit signature. Both must sign for a joint or combined return.
Questions people ask
How much additional filing time does this form request?
The form requests a six-month extension to file the income tax return.
Do I need a Kentucky extension if I requested a federal extension?
Not unless an amount is due with the Kentucky extension. The requirement may be met by attaching federal Form 4868 to your Kentucky return.
Will I receive confirmation that my extension was approved?
The form says you will be notified only if the application is denied.
Can I cancel a scheduled direct-debit payment?
Yes. Contact the Kentucky Department of Revenue at (502) 564-4581 no later than two business days before the payment date.
Does a general partnership owe tax with this form?
The form states that general partnerships do not have a tax liability and use the form for informational purposes only.