Kentucky Partnership Tax Deadlines 2026

Complete guide to Partnership filing dates, extensions, estimated payment schedules, and required forms in Kentucky for the 2026 tax year. Kentucky imposes a state income tax, so Partnership entities must file both federal and state returns.

Kentucky Partnership filing deadline

Calendar-year due date follows federal timing for pass-through entities.

Passed

Due: Mar 16, 2026

Extension: Sep 15, 2026

Form: State business income tax return

Estimated payments

No state estimated payment schedule listed.

N/A

Due: N/A

Kentucky Partnership Tax Calendar at a Glance

EventDate
Filing deadlineMar 16, 2026
Extension deadlineSep 15, 2026

FAQ

When is the Partnership tax filing deadline in Kentucky for 2026?

The Kentucky Partnership tax return is due Mar 16, 2026 for the 2026 tax year. An extension is available until Sep 15, 2026.

Does Kentucky require Partnership estimated tax payments?

Estimated payments are not typically required at the entity level for Partnership in Kentucky, but confirm with Kentucky Department of Revenue.

What form do I file for a Partnership in Kentucky?

Partnership entities in Kentucky file using Form State business income tax return. You can download the form from Kentucky Department of Revenue at https://revenue.ky.gov.

Can I get an extension for my Kentucky Partnership tax return?

Yes. Kentucky allows an extension for Partnership returns until Sep 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Mar 16, 2026.

What are the penalties for filing late in Kentucky?

Kentucky typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.

Where can I file Kentucky Partnership taxes?

File through Kentucky Department of Revenue. Visit https://revenue.ky.gov for e-filing options, downloadable forms, and payment portals.

Kentucky Estimated Tax Payments

View the full quarterly estimated payment schedule for Kentucky, including all entity types and payment methods.

View Kentucky estimated payments →

Other Entity Types in Kentucky

Partnership Deadlines in Neighboring States