Gov. Andy Beshear and the Kentucky Department of Revenue announced Lyon County qualifies for Internal Revenue Service special tax relief, under Federal Emergency Management Agency designations and KRS 131.081, according to a news release on Friday.
"This extension allows affected taxpayers until May 16, 2022, to file Kentucky income tax returns and submit tax payments for individual income tax, corporate income tax, income tax withholding, and limited liability entity tax," according to the news release.
It outlines the IRS special tax relief does not apply to sales tax and other types of taxes.
“This extension allows taxpayers affected by these devastating storms additional time to submit their quarterly payments due, as well providing an extension on filing their 2021 returns," Beshear said.
It also allows residents to make the fourth quarter estimated tax payment on or before May 16, 2022. Jan. 18 is the official deadline.
Some Kentuckians may qualify for late filing and payment waivers.
“DOR will also provide a 30-day extension on the filing of returns for sales and excise taxes along with waivers of any penalty for late filings and payments related to the current disaster impact,” according to the news release.
On Dec. 12, 2021, Kentucky received a federal disaster declaration for individual relief.
The declaration "provides for a refund of Kentucky sales and use tax paid for building materials permanently installed in the repair or replacement of structures damaged in counties covered under a federal disaster relief declaration," according to the news release.
The refund applies to purchases made on or after Dec. 12, the date of the federal disaster declaration.
DOR officials said applicants have three years from the date of the federal disaster declaration to submit refunds.
If taxpayers seek additional assistance with refunds, contact DOR at 502-564-5170. Taxpayers seeking extensions for sales and use taxes may contact the Sales and Use Tax Division at 502-564-5170.
To request copies of lost tax records or general tax information call DOR at 502-564-4581.