Kentucky business filing dates, 2027
State-level due dates for businesses filing in Kentucky. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics18 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 5 of 6 fully dated
Income / franchise tax return
2 datesThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form 720 corporation income and LLET returncalendar-year C corporationSource text“Corporation and Pass-through Entity tax returns are due the 15th day of the 4th month following the close of the taxable year end.”verbatim · revenue.ky.gov · retrieved 2026-09-23 “A six-month extension for pass-through entities, including S-corporation (Form PTE or 725), and a seven-month extension of time to file a Kentucky corporation income tax and/or LLET return for corporations (Form 720 or 720U)”verbatim · revenue.ky.gov · retrieved 2026-09-23 | Applies toA corporation's return is due the 15th day of the 4th month after its taxable year closes. A seven-month extension is available by Kentucky request (Form 720EXT) or by attaching the federal Form 7004. | Due ruleForm 720: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx (official source, opens in a new tab)retrieved revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/File-a-Corporation-Income-Tax-Extension.aspx (official source, opens in a new tab)retrieved |
Form PTE pass-through entity and LLET returncalendar-year S corporation or partnershipSource text“Corporation and Pass-through Entity tax returns are due the 15th day of the 4th month following the close of the taxable year end.”verbatim · revenue.ky.gov · retrieved 2026-09-23 “A six-month extension for pass-through entities, including S-corporation (Form PTE or 725), and a seven-month extension of time to file a Kentucky corporation income tax and/or LLET return for corporations (Form 720 or 720U) may be obtained by either making a specific request to DOR or attaching a copy of the federal extension to the return when filed.”verbatim · revenue.ky.gov · retrieved 2026-09-23 “If a corporation or limited liability pass-through entity is making a payment with its extension, Kentucky Form 720EXT must be used.”verbatim · revenue.ky.gov · retrieved 2026-09-23 “Per KRS 141.220, an extension of time to file is not an extension of time to pay. Payments are due on or before the original due date of the taxpayer's return.”verbatim · revenue.ky.gov · retrieved 2026-09-23 “Yes, when a company is registered with the Secretary of State, they are considered to be "doing business" in the state of Kentucky per KRS 141.010(13)(a) and are therefore required to file a tax return for the year that the company registers.”verbatim · revenue.ky.gov · retrieved 2026-09-23 | Applies toA partnership or S corporation doing business in Kentucky (the preparer attests it; Kentucky treats an entity registered with the Secretary of State as doing business there) files Form PTE by the 15th day of the 4th month after its taxable year closes. A six-month extension is obtained by a specific request to the Department or by attaching a copy of the federal extension to the return; a payment made with the extension uses Form 720EXT. An extension of time to file is not an extension of time to pay. | Due ruleForm PTE: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx (official source, opens in a new tab)retrieved revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/File-a-Corporation-Income-Tax-Extension.aspx (official source, opens in a new tab)retrieved |
Estimated tax
8 datesInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Nonresident owner withholding estimates (740NP-WH-ES)calendar-year S corporation or partnershipSource text“Per KRS 141.206(5)(a), if the tax liability for an individual partner, member, or shareholder can be expected to be over $500, then estimated payments are required. Use Form 740 NP-WH-ES to remit paper checks in payment of estimated tax or pay electronically. Penalties will be assessed for underpayment of estimated payments. Individual Partner, Member or Shareholder estimated installment payments: 1st installment: due the 15th day of the 4th month of the taxable year end 2nd installment: due the 15th day of the 6th month of the taxable year end 3rd installment: due the 15th day of the 9th month of the taxable year end 4th installment: due the 15th day of the 1st month following the close of the taxable year end”verbatim · revenue.ky.gov · retrieved 2026-09-23 | Applies toA pass-through entity pays estimated nonresident withholding when an individual partner, member or shareholder's tax can be expected to exceed $500: the 15th day of the 4th, 6th and 9th months of the taxable year and of the 1st month after it closes. | Due rule1st installment: 15th day of the 4th month of the tax year; 2nd installment: 15th day of the 6th month of the tax year; 3rd installment: 15th day of the 9th month of the tax year; 4th installment: 15th day of the month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx (official source, opens in a new tab)retrieved |
Corporation and pass-through entity estimated taxS corporation, C corporation or partnershipSource text“For tax years beginning on or after January 1, 2019: Estimated tax rules and penalties changed to generally follow federal rules for corporations and pass-through entities. Four installments at 25% of the estimated tax due on April 15, June 15, September 15, and December 15”verbatim · revenue.ky.gov · retrieved 2026-09-23 | Applies toFrom tax years beginning in 2019, a calendar-year corporation or pass-through entity required to pay estimated tax pays four 25% installments on April 15, June 15, September 15 and December 15. Fiscal-year filers are not covered. | Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: December 15 of the year the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx (official source, opens in a new tab)retrieved |
Withholding
3 dates · 2 not dated yetReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Withholding returns (K-1 / K-3)annual withholding filerSource text“(1) (a) Any employer who withheld income tax of less than $400 during the lookback period shall report and pay the tax annually using Revenue Form K-3, "Employer's Annual Reconciliation Return." (b) Revenue Form K-3 and the income tax withheld shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (2) (a) Any employer who withheld income tax of $400 or more, but less than $2,000 during the lookback period shall report and pay the tax quarterly using Revenue Form K-1, "Employer's Return of Income Tax Withheld." (b) Revenue Form K-1 and the income tax withheld each quarter shall be filed and paid on or before the last day of the month following the close of each of the first three (3) quarters of the calendar year (April 30, July 31, and October 31). (c) Revenue Form K-3, "Employer's Annual Reconciliation Return," and the income tax withheld for the fourth quarter shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (3) (a) Any employer who withheld income tax of $2,000 or more, but less than $50,000 during the lookback period shall report and pay the tax monthly using Revenue Form K-1, "Employer's Return of Income Tax Withheld." (b) Revenue Form K-1 and the income tax withheld each month shall be filed and paid on or before the 15th day of the following month for each of the first eleven (11) months of the calendar year. (c) Revenue Form K-3, "Employer's Annual Reconciliation Return," and the income tax withheld for the last month shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (4)”verbatim · apps.legislature.ky.gov · retrieved 2026-09-23 | Applies toBy lookback-period withholding: under $400 annual, Form K-3 by January 31; $400 to under $2,000 quarterly, Form K-1 by April 30, July 31 and October 31 and Form K-3 with the fourth quarter by January 31; $2,000 to under $50,000 monthly, Form K-1 by the 15th of the next month for January to November and Form K-3 with December by January 31. Twice-monthly filers are not dated here. Covered through 2026 periods: 103 KAR 18:150 carries a seven-year expiration of May 5, 2027. | Due ruleForm K-3: January 31 of the year after the calendar year ends | 2027 dates
Falls on a Sunday; the source states no weekend rule. | Source · retrievedapps.legislature.ky.gov/law/kar/titles/103/018/150/ (official source, opens in a new tab)retrieved |
Withholding returns (K-1 / K-3)monthly withholding filerSource text“(1) (a) Any employer who withheld income tax of less than $400 during the lookback period shall report and pay the tax annually using Revenue Form K-3, "Employer's Annual Reconciliation Return." (b) Revenue Form K-3 and the income tax withheld shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (2) (a) Any employer who withheld income tax of $400 or more, but less than $2,000 during the lookback period shall report and pay the tax quarterly using Revenue Form K-1, "Employer's Return of Income Tax Withheld." (b) Revenue Form K-1 and the income tax withheld each quarter shall be filed and paid on or before the last day of the month following the close of each of the first three (3) quarters of the calendar year (April 30, July 31, and October 31). (c) Revenue Form K-3, "Employer's Annual Reconciliation Return," and the income tax withheld for the fourth quarter shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (3) (a) Any employer who withheld income tax of $2,000 or more, but less than $50,000 during the lookback period shall report and pay the tax monthly using Revenue Form K-1, "Employer's Return of Income Tax Withheld." (b) Revenue Form K-1 and the income tax withheld each month shall be filed and paid on or before the 15th day of the following month for each of the first eleven (11) months of the calendar year. (c) Revenue Form K-3, "Employer's Annual Reconciliation Return," and the income tax withheld for the last month shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (4)”verbatim · apps.legislature.ky.gov · retrieved 2026-09-23 | Applies toBy lookback-period withholding: under $400 annual, Form K-3 by January 31; $400 to under $2,000 quarterly, Form K-1 by April 30, July 31 and October 31 and Form K-3 with the fourth quarter by January 31; $2,000 to under $50,000 monthly, Form K-1 by the 15th of the next month for January to November and Form K-3 with December by January 31. Twice-monthly filers are not dated here. Covered through 2026 periods: 103 KAR 18:150 carries a seven-year expiration of May 5, 2027. | Due ruleForm K-1 (January): February 15 of the year the calendar year begins; Form K-1 (February): March 15 of the year the calendar year begins; Form K-1 (March): April 15 of the year the calendar year begins; Form K-1 (April): May 15 of the year the calendar year begins; Form K-1 (May): June 15 of the year the calendar year begins; Form K-1 (June): July 15 of the year the calendar year begins; Form K-1 (July): August 15 of the year the calendar year begins; Form K-1 (August): September 15 of the year the calendar year begins; Form K-1 (September): October 15 of the year the calendar year begins; Form K-1 (October): November 15 of the year the calendar year begins; Form K-1 (November): December 15 of the year the calendar year begins; Form K-3 (December): January 31 of the year after the calendar year ends | 2027 dates
Falls on a Sunday; the source states no weekend rule. | Source · retrievedapps.legislature.ky.gov/law/kar/titles/103/018/150/ (official source, opens in a new tab)retrieved |
Withholding returns (K-1 / K-3)quarterly withholding filerSource text“(1) (a) Any employer who withheld income tax of less than $400 during the lookback period shall report and pay the tax annually using Revenue Form K-3, "Employer's Annual Reconciliation Return." (b) Revenue Form K-3 and the income tax withheld shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (2) (a) Any employer who withheld income tax of $400 or more, but less than $2,000 during the lookback period shall report and pay the tax quarterly using Revenue Form K-1, "Employer's Return of Income Tax Withheld." (b) Revenue Form K-1 and the income tax withheld each quarter shall be filed and paid on or before the last day of the month following the close of each of the first three (3) quarters of the calendar year (April 30, July 31, and October 31). (c) Revenue Form K-3, "Employer's Annual Reconciliation Return," and the income tax withheld for the fourth quarter shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (3) (a) Any employer who withheld income tax of $2,000 or more, but less than $50,000 during the lookback period shall report and pay the tax monthly using Revenue Form K-1, "Employer's Return of Income Tax Withheld." (b) Revenue Form K-1 and the income tax withheld each month shall be filed and paid on or before the 15th day of the following month for each of the first eleven (11) months of the calendar year. (c) Revenue Form K-3, "Employer's Annual Reconciliation Return," and the income tax withheld for the last month shall be filed and paid on or before the last day of the month following the close of the calendar year in which the tax was withheld (January 31). (4)”verbatim · apps.legislature.ky.gov · retrieved 2026-09-23 | Applies toBy lookback-period withholding: under $400 annual, Form K-3 by January 31; $400 to under $2,000 quarterly, Form K-1 by April 30, July 31 and October 31 and Form K-3 with the fourth quarter by January 31; $2,000 to under $50,000 monthly, Form K-1 by the 15th of the next month for January to November and Form K-3 with December by January 31. Twice-monthly filers are not dated here. Covered through 2026 periods: 103 KAR 18:150 carries a seven-year expiration of May 5, 2027. | Due ruleForm K-1 / K-3: last day of the month after the quarter ends | 2027 dates
Falls on a Sunday; the source states no weekend rule. | Source · retrievedapps.legislature.ky.gov/law/kar/titles/103/018/150/ (official source, opens in a new tab)retrieved |
| W-2, W-2G and 1099 withholding statements | Applies toAn employer (has employees) the preparer attests withholds Kentucky income tax from wages reports its withholding statement information (Forms W-2, W-2G and 1099 series) to the Department of Revenue by January 31. Covered for the 2025 statements (due January 31, 2026), the year the page states. The source also covers a payer whose only Kentucky withholding is on W-2G or 1099 forms; the profile has no attestation for that case, so such a payer is not dated by this line. The source states no weekend rule, so the stated date is shown. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
| Withholding returns (K-1 / K-3)quarterly withholding filer or monthly withholding filer | Applies toBy lookback-period withholding: under $400 annual, Form K-3 by January 31; $400 to under $2,000 quarterly, Form K-1 by April 30, July 31 and October 31 and Form K-3 with the fourth quarter by January 31; $2,000 to under $50,000 monthly, Form K-1 by the 15th of the next month for January to November and Form K-3 with December by January 31. Twice-monthly filers are not dated here. Covered through 2026 periods: 103 KAR 18:150 carries a seven-year expiration of May 5, 2027. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Unemployment insurance
4 datesEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Quarterly wage and tax reportSource text“Employer wage and tax reports must be filed on a quarterly basis for state unemployment. Reports are due by the last day of the month following the last month in each quarter (see table below). If the due date falls on a weekend or a legal holiday, the due date moves to the following business day.”verbatim · ui.ky.gov · retrieved 2026-09-23 | Applies toEmployer wage and tax reports are due by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or legal-holiday date moves to the next business day. | Due ruleWage and tax report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedui.ky.gov/Redesign/ResourcePages/PenaltyAndInterest.aspx (official source, opens in a new tab)retrieved |
Sales and use tax
no fixed dateReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Quarterly sales tax filing by applicationSource text“Notwithstanding the provisions of KRS 139.550, any retailer who desires to file his return on a quarterly basis shall make application in writing to the department at least ninety (90) days prior to the due date of such quarterly return.”verbatim · apps.legislature.ky.gov · retrieved 2026-09-23 | Applies toA retailer that wants to file quarterly applies in writing at least 90 days before the quarterly return would be due; monthly filing is otherwise the rule. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedapps.legislature.ky.gov/law/statutes/statute.aspx?id=28934 (official source, opens in a new tab)retrieved |
Annual report
1 dateThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Secretary of State annual reportany business except a sole proprietor or general partnershipSource text“all entities conducting business in the Commonwealth of Kentucky are required to file annual reports with this office by June 30 of each year. Reports can be filed any time between January 1 and June 30 by either: Filing your annual report online; or Printing your annual report and returning it by mail or in person. Your annual report must be signed, dated and accompanied by a $15 filing fee.”verbatim · sos.ky.gov · retrieved 2026-09-23 | Applies toAn entity the preparer attests is formed in or registered with the Kentucky Secretary of State (conducting business in Kentucky) files its annual report between January 1 and June 30 each year, with a $15 fee. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: June 30 of the year the calendar year ends | 2027 dates
| Source · retrievedsos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx (official source, opens in a new tab)retrieved |
Due-date rules
no fixed dateThe conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Weekend and holiday due datesSource text“Note: If the filing/payment date falls on a Saturday, Sunday or a legal holiday, the filing/payment date is deemed to be on the next business day.”verbatim · revenue.ky.gov · retrieved 2026-09-23 | Applies toA Kentucky filing or payment date on a Saturday, Sunday or legal holiday is deemed to be the next business day. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedrevenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.