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Kentucky Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income
Extracted from PDF file 2023-kentucky-form-pte-wh.pdf, last modified August 2023Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income
FORM PTE-WH KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING ON DISTRIBUTIVE SHARE INCOME Commonwealth of Kentucky Department of Revenue 2023 A pass–through entity must complete a PTE–WH, or approved substitute form for each nonresident individual, estate, or trust partner, member, or shareholder doing business in Kentucky (KY) only through its ownership interest in the pass–through entity. A PTE–WH must be attached to Form 740NP–WH filed with the Kentucky Department of Revenue. Two copies of the PTE–WH must be furnished to each partner, member, or shareholder by the 15th day of the fourth month following the close of the taxable year. For specific instructions for this form, refer to the NRWH Packet. Submit Entire Page (Attach to 740NP-WH) PTE–WH 40A200 (10-23) KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING ON DISTRIBUTIVE SHARE INCOME Amended 1 Pass-through entity’s FEIN Taxable Year Ending __ __ / __ __ EXEMPT (see instructions) Mo. Yr. 4 Partner, member, or shareholder Social Security Number or FEIN 2 Pass-through entity’s Kentucky NRWH Acct. No. 3 Name of pass-through entity 5 Name of partner, member, or shareholder Number and Street Number and Street City State ZIP Code City State ZIP Code 6 Kentucky distributive share income subject to withholding/income tax............................... 6 .00 7 Tax before credit (line 6 multiplied by 4.5% (.045))...................................................... 7 .00 8 Enter partner’s, member’s, or shareholder’s credits (see instructions)................... 8 .00 9 Kentucky income tax withheld/paid.............................................................................. 9 .00 230297 40A200 (10-23) Page 1 of 1
Form PTE-WH
More about the Kentucky Form PTE-WH Corporate Income Tax Nonresident TY 2023
A pass-through entity must complete this form or approved substitute form for each nonresident individual, estate, or trust partner, member, or shareholder; or each C corporation partner or member doing business in Kentucky only through its ownership interest in the pass-through entity. Copy A of PTE-WH must be attached to Form 740NP-WH filed with the Kentucky Department of Revenue. Copies B and C of Form PTE-WH must be furnished to each partner, member, or shareholder by the 15th day of the fourth month following the close of the taxable year.
We last updated the Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income in January 2024, so this is the latest version of Form PTE-WH, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PTE-WH directly from TaxFormFinder. You can print other Kentucky tax forms here.
Other Kentucky Corporate Income Tax Forms:
TaxFormFinder has an additional 129 Kentucky income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PTE Instructions | Kentucky Pass-Through Entity Income and LLET Return - Instructions |
| Form 725 | Kentucky Single Member LLC Individually Owned & LLET Return |
| Form 720S | Kentucky S Corporation Income Tax and LLET Return |
| Schedule A | Apportionment and Allocation for corporations and pass-through entities taxable both within and without Kentucky - Schedule 41A720A |
| Form 92A205 | Inheritance Tax Return - Short Form |
View all 130 Kentucky Income Tax Forms
Form Sources:
Kentucky usually releases forms for the current tax year between January and April. We last updated Kentucky Form PTE-WH from the Department of Revenue in January 2024.
Form PTE-WH is a Kentucky Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Kentucky Form PTE-WH
We have a total of eleven past-year versions of Form PTE-WH in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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