# 720-EXT — Kentucky Form 720-EXT: extension time and paying by check

- **Canonical URL:** https://formspedia.com/us/720-ext/
- **Last updated:** 2026-10-26
- **Country & Language:** United States (`en-US`)
- **Form:** 720-EXT
- **Issuing Agency:** Kentucky Department of Revenue
- **Tax Area:** Business and corporate tax
- **Who Must File:** Corporations and limited liability entities requesting a Kentucky filing extension or making an extension payment by check
- **Filing Method:** Mailed with check to the Kentucky Department of Revenue
- **Filing Deadline:** 15th day of the 4th month after the close of the taxable year
- **Official Form PDF:** https://revenue.ky.gov/Forms/720-EXT%20(2024).pdf

Kentucky will give a corporation seven extra months to file its income tax and LLET return, but not a single extra day to pay. Whatever the return will show as owed is still due on the 15th day of the fourth month after the taxable year closes, and Form 720-EXT is the paper slip that carries that money in when the business pays by check.

The copy on the Department of Revenue (DOR) site when we checked is headed "Corporation/LLET Extension 2024", with scan code 41A720SL0003 at the bottom. The separate 720EXT instruction sheet still carries a 2023 heading, so the 2025 instructions for Forms 720 and PTE were used to confirm the rules below.

### Seven months for corporations, six for pass-through entities

The length depends on the return being extended. Corporations filing Form 720 or 720U get seven months. Pass-through entities filing Form PTE or 725, S corporations included, get six. In both cases the request has to be in by the original due date of the return.

There are two routes. One is to request the extension under KRS 141.170 before the 15th day of the fourth month after the year ends, which is what 720-EXT does. The other relies on the federal extension: a business granted more time on federal Form 7004 gets the same extension in Kentucky, provided a copy of the 7004 is attached to the Kentucky return when it is filed. DOR asks that the 7004 not be mailed to it before the return. A 7004 copy that arrives after the return was filed, or with a return filed after the extended due date, is not a valid extension and late filing penalties are assessed.

A business that sends a payment with its extension has to use Form 720-EXT. DOR's extension page and the 2025 Form 720 instructions both say so.

### What goes in each box

| Box | What to enter |
| --- | --- |
| KY Corporation/LLET Account No | The six-digit Kentucky Corporation/LLET account number. |
| Taxable Year Ending (MMYY) | Month and year the taxable year ends, four digits. December 2024 is 1224. |
| Federal Identification Number (FEIN) | The entity's FEIN. |
| Entity Name | The legal name with no punctuation: no periods, quotation marks or parentheses. |
| Address, state and date of organization | Street, city, state and ZIP, plus where and when the entity was organized. |
| Name of President, Partner or Member; telephone | A contact at the entity. |
| Form Type | One box: 720, 725, 720U, PTE – S Corporation, PTE – General Partnership or PTE – Partnership. |
| Corporation Income Tax, Limited Liability Entity Tax, Total | The payment split between the two taxes, then the sum. |

The voucher is signed by the principal officer or chief accounting officer, or by a preparer other than the taxpayer, and dated. Only the bottom part of the page is sent; the form tells you to cut on the dotted line.

DOR warns that an invalid account number can delay processing, and its EFT guidance says that using another account number, such as a withholding or sales and use tax number or a Secretary of State organization number, puts the payment on another corporation's account. If you do not have it, Registration is at 502-564-3306.

### Ways the payment goes wrong

- Sending a check with no 720-EXT. The 720EXT instruction sheet says not to submit payment without it, and the 2025 Form 720 instructions list "Omitting Form 720EXT when paying with an extension" among the errors that delay processing.

- Stapling or clipping the check to the voucher, or leaving the check stub attached.

- Paying after the original due date. Late payment penalties and interest still apply to an extended return; the extension covers filing only.

- Using Form KBR-V. That is a payment voucher for e-filed returns, and DOR says plainly it is not an extension form.

### Paying online instead

Since tax years beginning on or after October 1, 2021, corporations and pass-through entities with federal gross receipts of $1,000,000 or more must file and pay electronically. That covers Forms 720, 720U, PTE and 725. Corporation income tax and LLET extension payments go through the MyTaxes portal at MyTaxes.ky.gov; pass-through entity tax (PTET) extension payments go through epayment.ky.gov/EPAY instead. For an EFT payment, enter the taxable year ending, not the payment's due date.

### Where the payment shows up later

On the 2025 Form 720, LLET paid with the extension goes on Part II, line 11, and income tax paid with it on Part III, line 10. Attach a copy of the 720-EXT (or the federal 7004) to the return when you file and keep another with the company's records.

For a consolidated or unitary combined return, the extension filed by the parent or designated filer also extends the deadline for every member of the group.

### Mailing address and what late costs

Make the check or money order payable to the Kentucky State Treasurer, put the FEIN and the Kentucky Corporation/LLET account number on it, and mail it with the voucher, loose in the same envelope, to: Kentucky Department of Revenue, Frankfort, Kentucky 40620-0021.

Tax not paid by the 15th day of the fourth month carries interest at the tax interest rate plus 2 percent; for 2026 the tax interest rate is 7%, so DOR charges 9% on unpaid tax. Not paying at least 75 percent of the tax by the payment due date adds a penalty of 2 percent for each 30 days or part of 30 days, capped at 20 percent, with a $10 minimum for each tax. Filing the return after the extended date is charged separately: 2 percent of the tax due for each 30 days or part of 30 days it is late, again up to 20 percent and at least $10 for each tax. Questions about EFT go to 800-839-4137 or 502-564-6020.

### Official sources

- Kentucky Department of Revenue, Form 720-EXT, Corporation/LLET Extension 2024 ([revenue.ky.gov](https://revenue.ky.gov/Forms/720-EXT%20(2024).pdf))

- Kentucky Department of Revenue, 720EXT instructions, Corporation/LLET Extension 2023 ([revenue.ky.gov](https://revenue.ky.gov/Forms/720EXT%20Instructions.pdf))

- Kentucky Department of Revenue, File a Corporation Income Tax Extension ([revenue.ky.gov](https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/File-a-Corporation-Income-Tax-Extension.aspx))

- Kentucky Department of Revenue, Form 720 instructions (2025) ([revenue.ky.gov](https://revenue.ky.gov/Forms/INSTR_41A720(I)%20(2025).pdf))

- Kentucky Department of Revenue, Form PTE instructions (2025) ([revenue.ky.gov](https://revenue.ky.gov/Forms/INSTR-41APTE(I)%20(2025).pdf))