pasobak.blogg.se

Using an incorrect account number, such as an account number for withholding tax or sales and use tax or a Secretary of State Organization Number, will result in the payment being credited to another corporation's account. Before filing by EFT, the corporation must have a valid six-digit Kentucky Corporation/LLET account number and have registered with the DOR. Therefore, a check made payable to the Kentucky State Treasurer for the amount of any unpaid tax should be submitted to DOR along with Form 720EXT on or before the 15th day of the fourth month following the close of the taxable year.ĭOR is accepting electronically filed Corporation Income Tax/Limited Liability Entity Tax estimated tax voucher payments for corporation income tax and limited liability entity tax.

If a corporation or limited liability pass-through entity is making a payment with its extension, Kentucky Form 720EXT must be used.įiling Tip: A copy of either federal Form 7004 or Kentucky Form 720EXT must be attached to the return when filed, and a copy should be retained for the corporation's or limited liability pass-through entity's records.Ĭonsolidated and Unitary Combined ReturnsĪn extension of time for filing a consolidated or unitary combined Kentucky corporation income tax and LLET return by the parent or designated filer corporation constitutes an extension of time to file for each member of an affiliated group (consolidated) or combined group (unitary combined).Īn extension of time to file a return does not extend the date prescribed for payment of tax. If submitting payment with extension, use Kentucky Form 720EXT.Ī 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.Ī copy of the federal extension (Form 7004) submitted after the return is filed does not constitutes a v​alid extension, and late filing penalties will be assessed.

A copy of the federal Form 7004 shall not be mailed to the Department of Revenue (DOR) before filing the return. Submitting with the tax return a copy of federal Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.Ī corporation or limited liability pass-through entity granted an extension of time for filing a federal income tax return will be granted the same extension of time for filing a Kentucky income and LLET return for the same taxable year provided a copy of the federal Form 7004 is attached to the Kentucky income and LLET return when it is filed.

KRS 141.160​ for filing the return, i.e., the 15th day of the fourth month following the close of the taxable year or KRS 141.170 before the date prescribed by 103 KAR 15:050, a six-month extension of time to file a Kentucky corporation income tax and LLET return or limited liability pass-through entity and LLET return may be obtained by either: