# Form 740EXT — Kentucky Form 740EXT: six more months to file an individual, fiduciary or partnership return

- **Canonical URL:** https://formspedia.com/us/740-ext/
- **Last updated:** 2026-11-06
- **Country & Language:** United States (`en-US`)
- **Form:** Form 740EXT
- **Revision:** 740EXT (12/25), tax year 2025
- **Issuing Agency:** Kentucky Department of Revenue
- **Tax Area:** Personal income tax
- **Who Must File:** Individuals, estates, trusts and general partnerships needing more time to file in Kentucky
- **Filing Method:** By mail to the Department of Revenue, or electronically for individual returns
- **Where to Send:** Kentucky Department of Revenue, P.O. Box 1190, Frankfort, KY 40602-1190
- **Legal Basis / Statute:** 103 KAR 15:050 (cited for extensions in the 2025 PTE instructions)
- **Official Form PDF:** https://revenue.ky.gov/Forms/740EXT%202025.pdf

Kentucky Form 740EXT asks the Department of Revenue (DOR) for six more months to file a 2025 individual, fiduciary or general partnership income tax return. It has two parts: an application at the top, where you give the tax year and a written reason, and a detachable payment voucher at the bottom. A federal extension on Form 4868 can take its place for individuals, but the form itself sets a limit on that: the federal extension is enough unless an amount is due with the extension.

### Who files Form 740EXT and who can rely on a federal extension

The 2025 form is printed for three kinds of returns and has a box for each on the voucher: individual (Form 740 for full-year residents, Form 740-NP for nonresidents and part-year residents), fiduciary (Form 741 for estates and trusts) and general partnership. DOR's PTE instructions refer to the same document by its number, Form 40A102, which also appears in the barcode line of the voucher.

The first lines of 740EXT say taxpayers who request a federal extension are not required to file a separate Kentucky extension unless an amount is due with it. The 2025 Form 740 and 740-NP instructions say the requirement is met by enclosing a copy of the federal automatic extension application with the Kentucky return. If the IRS extension was filed electronically, by personal computer or through a tax professional, enclose a copy of Form 4868 showing the confirmation number in its lower right-hand corner, or a copy of the electronic acknowledgment.

The Form 741 instructions for estates and trusts mention an "extended due date" and extension payments but describe no federal-extension shortcut, and the only federal form 740EXT names is Form 4868. An estate or trust that wants the Kentucky extension therefore has 740EXT as the route spelled out in DOR's own material.

For general partnerships, DOR's placeholder instructions say Form 765-GP was discontinued for 2020 and point to Form PTE. The 2025 PTE instructions let a general partnership file Form 40A102 by the original due date and enclose a copy with the return. S corporations and other entities filing Form PTE get their six months with [Form 720-EXT](https://formspedia.com/us/720-ext/), and must use that form when they pay with the extension. The voucher marks the general partnership box "for informational purposes only" and says general partnerships do not have a tax liability.

### How to fill out Form 740EXT, section by section

Everyone who files the application completes Section I and the payment voucher. Section II is only for an extension filed electronically with a direct debit of the tax. The numbers in the image below were added for this guide and match the first column of the table; the official form has no such numbers.

| Marker | Part of the form | What to enter |
| --- | --- | --- |
| 1 | Section I, taxable year ending | The last day of the tax year the six-month extension is for. |
| 2 | Reason for request | A reasonable cause for not filing on time. The form says no request is considered without a reason and that inability to pay is not a valid one. The Form 740 instructions give destruction of records by fire or flood and serious illness of the taxpayer as examples of acceptable reasons. |
| 3 | Signature of taxpayer, signature of paid preparer, dates | The taxpayer signs and dates; a paid preparer signs on the right if one prepared the request. |
| 4 | Section II, direct debit | Routing transit number (the first two digits must be 01 through 12 or 21 through 32), account number, savings or checking, the tax due debit amount and the debit date. |
| 5 | Section II signatures | Your signature authorizing the ACH withdrawal; on a joint or combined return both spouses sign. |
| 6 | Your Social Security number or FEIN; spouse's Social Security number | The left box takes a Social Security number or a federal employer identification number (FEIN). The spouse's number goes on the right. |
| 7 | Last name, first name, spouse's name | Last name and first name, and the spouse's name where there is one. |
| 8 | Number and street or P.O. box; city, state, ZIP code | The mailing address. |
| 9 | Amount paid | The amount of the check sent with the voucher. Leave it blank if no payment is sent. |
| 10 | Check type of return | Individual, fiduciary or general partnership. |

The lower half of the page, below the dotted line, is the voucher DOR calls the Kentucky Extension Payment Voucher. Its year ending is preprinted as 12/31/2025 on the 2025 form. The box marked "Denied" between Sections I and II is not for the filer: it has two check boxes for DOR, "Late (postmarked after return date)" and "Other".

The direct debit authorization stays in force until you tell DOR to end it. To cancel a scheduled debit, the form says to call DOR at (502) 564-4581 no later than two business days before the debit date.

### Paying with the extension

The extension moves the filing date only. Under the Form 740 and 740-NP instructions, interest at the "tax interest rate" applies to any income tax paid after the original due date of the return, and the PTE instructions put it in one line: an extension of time to file does not extend the due date for payment. The Form 740 and 740-NP instructions add that interest and penalty charges can be avoided or reduced by sending payment with the extension request by the due date.

There are three ways the payment reaches DOR, depending on which extension you use:

- With 740EXT on paper: a check payable to the Kentucky State Treasurer, not attached to the voucher, with "KY Income Tax–2025" and your Social Security number(s) written on its face.

- With 740EXT filed electronically for an individual return: a direct debit scheduled on or before April 15, 2026, using Section II.

- With the federal Form 4868: a copy of the lower portion of Form 4868 and a check payable to the Kentucky State Treasurer, marked "KY Income Tax–2025" and your Social Security number, sent to Kentucky Department of Revenue, Frankfort, KY 40620-0009.

The third route comes from the Form 740 and 740-NP instructions. It sits awkwardly with the first lines of 740EXT, which say a separate Kentucky extension is needed when an amount is due with the extension. The instructions do not explain how the two fit together. Filing 740EXT with its voucher meets the form's own wording.

The penalty rules in the 2025 Form 740 and 740-NP instructions:

- Late payment: 2% of the tax for each 30 days or fraction of 30 days past the original due date, up to 20%, minimum $10. No late payment penalty applies if the amount paid on time is 75% of the tax DOR determines to be due.

- Late filing: 2% of the total tax due for each 30 days or fraction that the return is not filed after the due date or the extended due date, up to 20%, minimum $10.

- Interest: charged from the original due date until the date of payment.

DOR may reduce or waive penalties for reasonable cause; interest is not waived. The Form 741 instructions for estates and trusts set the same percentages and the same 75% rule.

### Why an extension is denied or does not count

- A request postmarked after the return's due date. "Late (postmarked after return date)" is one of the two printed reasons in the form's Denied box, and the instructions require the request on or before the due date of the return.

- No reason, or inability to pay given as the reason. The form says a reason must be given before a request can be considered and that inability to pay is not valid.

- No copy of the extension with the return. The form says a copy must be attached when the return is filed to avoid the late filing penalty. For an e-filed return, the Form 740 instructions say to show the extension by checking the appropriate box in the software.

- A federal extension sent afterward. For entities relying on federal Form 7004, the PTE instructions say a copy submitted after the return is filed is not a valid extension and late filing penalties will be assessed.

### Due dates, mailing address and the official PDF

Form 740 and 740-NP returns for calendar year 2025 are due April 15, 2026, and the extension request has to be filed or mailed by then. Estates and trusts filing Form 741 and general partnerships filing Form PTE are due on the 15th day of the fourth month after their tax year closes. The extension is limited to six months.

Mail the application and voucher to:

Kentucky Department of Revenue
P.O. Box 1190
Frankfort, KY 40602-1190

The current form is [740EXT (12/25) for tax year 2025](https://revenue.ky.gov/Forms/740EXT%202025.pdf), a fillable one-page PDF. DOR's forms library also holds a file named "740-EXT (2025).pdf" that is the previous revision, 740EXT (12/24): it is printed for the year ending 12/31/2024 and schedules direct debits on or before April 15, 2025. Check that the year in the top right corner matches the return.

### Questions about Kentucky extensions

#### Will DOR confirm that my extension was accepted?

The form says you will be notified only if the application is denied, and tells you to keep a copy for yourself.

#### Where does a payment sent with the extension go on the return?

On Form 740 or 740-NP, include it on line 31(b) and identify it as "prepaid with extension." On Form 741 it belongs on line 20(a) with estimated payments.

#### Do military members serving abroad need Form 740EXT?

Any extension granted for federal income tax purposes is honored for Kentucky. Members serving in a designated combat zone, including National Guard and Reserve members called to active duty there, have until 12 months after the service ends to file and pay.

### Official sources

- Kentucky Department of Revenue, [Form 740EXT, Application for Extension of Time to File, 2025, revision 12/25](https://revenue.ky.gov/Forms/740EXT%202025.pdf)

- Kentucky Department of Revenue, [2025 Kentucky Individual Income Tax Forms, Instructions for Form 740, 42A740(I) (10-25)](https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf)

- Kentucky Department of Revenue, [2025 Form 740-NP packet instructions, 42A740-NP(I) (10-25)](https://revenue.ky.gov/Forms/740-NP%20Packet%20Instructions%20(2025).pdf)

- Kentucky Department of Revenue, [Instructions for Form 741, 2025, 42A741(I) (10-25)](https://revenue.ky.gov/Forms/741%20Instructions%20(2025).pdf)

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

- Kentucky Department of Revenue, [Form 765-GP instructions placeholder, 42A765-GP(I) (10-20)](https://revenue.ky.gov/Forms/2020_Form%20765-GP(I)_Placeholder%20(10-20).pdf)

- Kentucky Department of Revenue, [Form 740EXT, revision 12/24, for tax year 2024 (file named 740-EXT (2025).pdf)](https://revenue.ky.gov/Forms/740-EXT%20(2025).pdf)

- Kentucky Department of Revenue, [Individual Income Tax](https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx)