Finance and Administration Cabinet
Commonwealth honors Federal tax relief for Hurricane Katrina Victims

FRANKFORT, Ky.—The Kentucky Department of Revenue (DOR) will honor recently announced IRS special tax relief for taxpayers in the Presidential Disaster Areas struck by Hurricane Katrina.

Under the provisions of KRS 131.081 (11), Kentucky honors federal extensions related to disaster relief for filing of income tax returns, including payment of tax due. This extension to file and pay taxes does not apply to sales, and other type of taxes. However, taxpayers with disaster-related delays that have been assessed penalties for taxes other than income may contact the DOR to request a waiver of penalties.

The Kentucky tax extensions offered allow affected taxpayers until Oct. 31, 2005 to file Kentucky tax returns and submit tax payments for the following taxes: individual income tax; corporate income tax; and income tax withholding. Kentucky’s tax extension includes the Sept. 15 due date for estimated taxes and for calendar-year corporate returns with automatic extensions.

Late filing and payment penalties will be waived for those affected taxpayers seeking this relief. Kentucky’s tax laws have no provision for the waiver of interest.

Taxpayers are advised to label the top margin of the tax forms filed under this relief provision in large, red letters with the words “Hurricane Katrina.”

Taxpayers requiring additional tax information or assistance may contact the Department of Revenue at (502) 564-4581.

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