KRS 141.170 — Extension of time for filing returns

(1) The department may grant any taxpayer other than a corporation a reasonable
extension of time for filing an income tax return whenever good cause exists, and
shall keep a record of every extension. Except in the case of an individual who is
abroad, no extension shall be granted for more than six (6) months. In the case of an
individual who is abroad, the extension shall not be granted for more than one (1)
year.
(2) A corporation may be granted an extension of not more than seven (7) months for
filing its i ncome tax return, provided the corporation, on or before the date
prescribed for payment of the tax, requests the extension and pays the amount
properly estimated as its tax.
(3) If the time for filing a return is extended, the taxpayer shall pay, as part of the tax,
an amount equal to the tax interest rate as defined in KRS 131.010(6) on the tax
shown due on the return, but not previously paid, from the time the tax was due
until the return is actually filed with the department.