Kentucky Form 40A102

What Is Kentucky Tax Extension Form 40A102

Kentucky Tax Extension form 40A102 is an official document issued by the Commonwealth of Kentucky's Department of Revenue that allows individuals, general partnerships, and fiduciaries to request an extension of time to file their state income tax returns. This form is used when taxpayers cannot file their Kentucky income tax returns by the original due date. By submitting form 40A102, a six-month extension can be granted, allowing additional time to prepare and ensure the tax return is accurate and complete.

When to Use Kentucky Tax Extension Form 40A102

• If you cannot file your Kentucky income tax return by the due date, generally April 15, form 40A102 should be used to request additional time.
• Taxpayers who request a federal extension using form 4868 don't need to file a separate Kentucky extension as long as they attach their federal form 4868 to their Kentucky return. However, if you are not filing a federal extension, then you should use form 40A102 to obtain a state extension.
• Individuals who want to opt for electronic filing and direct debit transactions for tax payments due by the original deadline should use form 40A102 to set up these arrangements.
• It may be necessary to use form 40A102 in exceptional circumstances that prevent timely filing, which do not include the inability to pay the tax liability.

How To Fill Out Kentucky Tax Extension Form 40A102 Instructions

1. Confirm Whether You Need to File form 40A102

If you have requested a federal extension and will attach the federal form 4868 to your Kentucky return, you do not need to complete form 40A102.

2. Complete Section I

Indicate the tax year-end date for which you request the extension in the space provided.

Provide a valid reason for your request for an extension. Remember, an inability to pay tax liability is not a valid reason for an extension.

3. Sign and Date the Form

As the taxpayer, sign and date the form. If you hired a paid preparer, have them sign and date the form as well.

4. Mail the Form

If you don't need to include a payment, mail the completed form to the Kentucky Department of Revenue at the address provided on the form. Keep a copy of the form for your records.