Taxpayers in the entire state of Kentucky have until November 3, 2025, to file various federal tax returns and make payments.
The IRS on February 24, 2025, announced tax relief for individuals and businesses in Kentucky affected by severe storms, straight-line winds, flooding, and landslides that began on February 14, 2025. Taxpayers in the affected areas now have until November 3, 2025, to file various federal tax returns and make payments.
According to the IRS release—KY-2025-02 (February 24, 2025), following a disaster declaration by the Federal Emergency Management Agency (FEMA), the IRS is extending deadlines for those in the disaster area (the entire state of Kentucky).
The November 3, 2025 deadline applies to individual income tax returns and payments normally due on April 15, 2025; 2024 contributions to IRAs and health savings accounts for eligible taxpayers; as well as estimated tax payments due on April 15, June 16, and September 15, 2025. The relief also extends to businesses, covering quarterly payroll and excise tax returns, partnership and S corporation returns, corporation and fiduciary returns and payments, and tax-exempt organization returns.
Penalties on payroll and excise tax deposits due between February 14 and March 3, 2025, will be abated if deposits are made by March 3, 2025.