Kentucky keeps its filing calendar simple and adds two costs that are easy to miss. For the 2025 tax year, individual, C-corporation, and pass-through returns are all due April 15, 2026. Kentucky pass-throughs file the Form PTE on the 15th day of the fourth month, not the federal March date. The two items to plan around are the $175 minimum entity tax and the local occupational taxes that sit on top of the state return.

What are Kentucky's 2026 tax filing deadlines?

For the 2025 tax year, the Kentucky individual return (Form 740), the corporation and LLET return (Form 720), and the pass-through entity return (Form PTE) are all due April 15, 2026. Kentucky sets the Form PTE at the 15th day of the fourth month, so S-corporations and partnerships file in April, not on the federal March schedule.

What is Kentucky's LLET minimum tax?

Kentucky imposes a Limited Liability Entity Tax on every corporation and every limited liability pass-through entity doing business in the state, with a minimum of $175 per year. Entities at or under $3 million in gross receipts pay exactly the $175 minimum. General partnerships are not subject to the LLET because it applies to limited liability entities. Plan for the $175 floor on most business clients.

How does Kentucky's extension work?

Kentucky honors the federal extension automatically; attach a copy of the federal extension, or use Form 740EXT for individuals and Form 720EXT for businesses. The extended deadline is October 15, 2026. The extension is to file only, so tax, including the LLET, is due April 15, 2026.

What is Kentucky's pass-through entity tax (PTET) election?

Kentucky lets a pass-through entity elect to pay tax at the entity level, which moves the deduction above the federal SALT cap. The election is available for 2025 and is made on Form 740-PTET, binding on all owners once made. The entity-level rate follows the flat individual rate, which is 4% for 2025. The PTET return is due April 15, 2026, the same date as the Form PTE.

How do local occupational taxes affect Kentucky filings?

Kentucky cities and counties impose local occupational license taxes on wages and net business profits, administered locally rather than by the state. Louisville Metro and Lexington-Fayette both levy them, with their own forms and quarterly deadlines. These apply in addition to the state return, so a Kentucky business client usually has a local filing the state return does not capture.

How does a firm handle Kentucky at scale?

Kentucky's state dates are conventional, so the work is in the add-ons. The $175 LLET applies to nearly every limited liability entity, the PTET decision lives on the return, and the local occupational filings sit outside the state system entirely. Track which clients owe local occupational tax and which elected the PTET, and the Kentucky returns stop leaving gaps. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the Kentucky Department of Revenue. Verify against the source before filing.