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Interest and penalty charges can be

Individuals who receive a federal

extension are not required to request a

avoided or reduced by sending payment

Federal Audit

separate Kentucky extension. They can

with your extension request by the due

date. If you wish to make a payment

meet the requirements by attaching a

Adjustments

prior to the due date of your return when

copy of the application for automatic

federal extension to the Kentuck y

using the:

Taxpayers who have received a final

return.

determination of an Internal Revenue

(1) Kentuck y Extension—Complete

Service audit must submit a copy

Section II, Kentuck y Extension

IRS extensions by e-file (by

to the department within 30 days

Payment Voucher, of the Application

personal computer or a tax

of its conclusion. The information

for Extension of Time to File, Form

professional)—Attach a

should be submitted to the Individual

40A102, and send with payment.

copy of Form 4868 with the confirmation

Governmental Program Section,

Write “KY Income Tax—2011” and

number in the lower right-hand corner

Kentucky Department of Revenue,

your Social Security number(s) on

of the form or a copy of the electronic

P .O. Box 1074, Station 68, Frankfort,

the face of the check.

acknowledgment.

KY 40602-1074.

(2) Federal Automatic Extension—Make

Military Personnel—Kentucky residents

a copy of the lower portion of the

who are in the military are often granted

federal Application for Automatic

extensions for tax filings when serving

Confidentiality

Extension, Form 4868, and send

outside the United States. Any extension

with payment. Write “KY Income

granted for federal income tax purposes

Tax—2011” and your Social Security

will be honored for Kentucky income tax

Kentucky Revised Statute 131.190 requires

number(s) on the face of the check.

purposes.

the Department of Revenue to maintain

strict confidentiality of all taxpayer

Combat Zone Extension—Members

records. No employee of the Department

of the Army, Navy, Marines, Air Force,

of Revenue may divulge any information

Personal Property

or Public Health Service of the United

regarding the tax returns, schedules or

States government who serve in an

Forms

reports required to be filed. However,

area designated as a combat zone by

the Department of Revenue is not

presidential proclamation shall not be

prohibited from providing evidence to or

Kentuck y business taxpayer s are

required to file an income tax return and

testifying in any court of law concerning

reminded to report all taxable personal

pay the taxes, which would otherwise

official tax records. Also, Department

property, except motor vehicles, owned

become due during the period of service,

of Revenue employees or any other

on January 1 to either the property

until 12 months after the service is

person authorized to access confidential

valuation administrator in the county

completed. Members of the National

state information are prohibited from

of residence (or location of business)

Guard or any branch of the Reserves

intentionally viewing such information

or the Office of Property Valuation in

called to active duty to serve in a combat

without an official need to view.

Frankfort. Tangible personal property is

zone are granted the same extension.

to be reported on the Tangible



The department may provide official

Personal Property Tax Return,

Interest and Penalties—Interest at the

information on a confidential basis to the

Form 62A500. The due date

“tax interest rate” applies to any income

Internal Revenue Service or to any other

for this return is May 15.

tax paid after the original due date of the

governmental agency with which it has

Do not mail this return with your income

return. If the amount of tax paid by the

an exchange of information agreement

tax return; use a separate envelope.

original due date is less than 75 percent

whereby the department receives similar

of the tax due, a late payment penalty

or useful information in return.

may be assessed (minimum penalty is

$10).

Extension of Time

to File

Taxpayers who are unable to file a return

Kentucky Department of Revenue

Mission Statement

by April 17 may request an extension.

The request for the extension must be

As part of the Finance and Administration Cabinet, the mission of the Kentucky

submitted in writing to the Department

Department of Revenue is to administer tax laws, collect revenue, and provide services

of Revenue on or before the due date

in a fair, courteous, and efficient manner for the benefit of the Commonwealth and

of the return. The request must state

its citizens.

a reasonable cause for the inability to

file. Inability to pay is not an acceptable

* * * * * * * * * * * * * * * * * *

reason. Acceptable reasons include, but

are not limited to, destruction of records

The Kentucky Department of Revenue does not discriminate on the basis of race,

by fire or flood and serious illness of

color, national origin, sex, religion, age or disability in employment or the provision

the taxpayer. Extensions are limited

of services.

to six months. A copy of the Kentucky

extension request must be attached to

the return.

Instructions For Forms 740 And 740-Ez - Kentucky Individual Income Tax Return - 2011 Page 3

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