740EXT: Kentucky Application for Extension of Time to File (2024)

Who files this form

Use Form 740EXT 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 to file a separate Kentucky extension unless an amount is due with the extension. You may meet the extension requirement by attaching federal Form 4868 to your Kentucky return.

The form notes that general partnerships do not have a tax liability.

When it's due

For tax year 2024, if you electronically file your Kentucky individual extension and choose direct debit, schedule the payment on or before April 15, 2025.

What you'll need

Have the following information ready to complete Form 740EXT:

• Taxpayer name, spouse's name if applicable, and mailing address.
• Your Social Security number or FEIN, and your spouse's Social Security number if applicable.
• Type of return, taxable year ending, and reason for requesting the extension.
• Payment amount, if you are sending a payment.
• Bank routing number, account number, account type, debit amount, and debit date if filing electronically and paying by direct debit.

Keep a copy of Form 740EXT for yourself and attach a copy to your return when filed. If relying on a federal extension, attach federal Form 4868 to your Kentucky return.

How to file

1. Complete Section I and the Payment Voucher. Give a reason for your request, enter the taxable year ending, select the return type, and sign the application.
2. If no payment is being sent, leave the voucher's Amount Paid box blank.
3. To file by mail, send the application to:

Kentucky Department of Revenue

P.O. Box 1190

Frankfort, KY 40602-1190

1. If paying by check, make it payable to Kentucky State Treasurer. Detach the voucher and mail it with your payment to the same address. Do not attach the check to the voucher.

You may electronically file a Kentucky extension for an individual return. If you choose direct debit, complete Section II with your banking and payment information. Both taxpayers must sign the direct debit authorization for a joint or combined return.

Attach a copy of Form 740EXT to your return when you file it, and keep a copy for yourself.

Common mistakes

• Leaving out the reason for the request. A reason is required before the request can be considered. Inability to pay is not a valid reason.
• Skipping Section I or the Payment Voucher. Everyone filing this application must complete both.
• Filling in Amount Paid when sending no payment. Leave that box blank instead.
• Attaching the check to the voucher. The form specifically says not to attach it.
• Forgetting to attach a copy to your return. The form says to attach a copy when filing your return to avoid the late filing penalty.
• Using an invalid routing number for direct debit. The first two digits must be 01 through 12 or 21 through 32.
• Missing a required direct debit signature. Both taxpayers must sign for a joint or combined return.

Questions people ask

How much extra time does Form 740EXT request?

The form requests a six-month extension to file the income tax return.

Do I need a Kentucky extension if I already requested a federal extension?

Not unless an amount is due with the extension. You may meet the extension requirement by attaching federal Form 4868 to your Kentucky return.

Will I receive confirmation that my extension was approved?

You will be notified only if the application is denied.

Can I electronically file the extension and pay by direct debit?

Yes, for a Kentucky individual return. Complete Section II if you choose direct debit. For tax year 2024, schedule the payment on or before April 15, 2025.

How do I cancel a scheduled direct debit payment?

Contact the Kentucky Department of Revenue at (502) 564-4581 no later than two business days before the payment date.

Official sources

• https://revenue.ky.gov/Forms/740-EXT%20(2025).pdf