Kentucky Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income Transmittal Report

Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income Transmittal Report
Form 740NP-WH
FORM

740NP-WH

KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING
ON DISTRIBUTIVE SHARE INCOME REPORT
(To be completed by a Pass-through Entity Only)

Commonwealth of Kentucky
Department of Revenue

2023

For calendar year 2023 or tax years beginning (MM-DD-YY)  __ __ – __ __ – 20__ __ , and ending (MM-DD-YY)  __ __ – __ __ – 20__ __
	B Kentucky NRWH Account Number

A	 Federal Identification Number

__ __ – __ __ __ __ __ __ __

__  __  __   __  __  __  __  __  __

C Name of Pass-Through Entity	
	

D

 Change of accounting

 Change of Name

Number and Street	

Check the applicable boxes	

	 period	
 Final return
 Amended

	
	

City		

State	

	

ZIP Code	

Telephone Number

 

	

1	
	

Number of nonresident individuals, estates, and trusts
included in this return

„	
1

2	
	

Number of nonresident individuals, estates, and trusts
exempt from this withholding

„	
2

3	
	

Net distributive share income subject to withholding
before apportionment

„	
3	

4	
	
	

100% or the apportionment fraction from
the pass-through entity’s Schedule A
(see instructions)

„	
4

5	
	

Kentucky distributive share income subject to
withholding (Line 3 multiplied by Line 4)

„	
5	

0 0

6	

Tax before tax credits (Line 5 multiplied by 4.5% (.045))

„	
6	

0 0

7	
	

Enter the partners’, members’, or shareholders’
nonrefundable tax credits

„	
7	

0 0

8	

Kentucky income tax liability (Line 6 less Line 7)

„	
8	

0 0

0 0
 __   __  __   .  __  __  __  __

 Continue to next page to calculate tax due or overpayment
TAX PAYMENT SUMMARY (FOR ADDITIONAL TAX DUE)
.
1	 Tax, line 16................ 	 $_____________________________
.
2	Interest...................... 	 $_____________________________
.
3	 Penalty.....................	 $_____________________________
.
4	 Total Payment......... 	 $_____________________________
OFFICIAL USE ONLY

P
W
2
0
4

V
A
L
#

230291 40A201 (10-23)	

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FORM 740NP-WH
(2023)

Page 2 of 2

„	
9	

0 0

10	 Extension payment

„	
10	

0 0

11	 Prior year’s tax credit

„	
11	

0 0

	12	 Total tax paid on original return

„	
12	

0 0

	13	 Total payments (Lines 9 through 12)

„	
13	

0 0

	14	 Tax overpayment on original return

„	
14	

0 0

	15	 Estimated Tax Penalty (attach Form NRWH-P)

„	
15	

0 0

„	
16	

0 0

	 7	 Income tax overpayment (Line 13 less Line 8, 14,
1
		 and 15)

„	
17	

0 0

	18	 Credited to 2023 interest

„	
18	

	19	 Credited to 2023 penalty

„	
19	

	20	 Credited to 2024 NRWH

„	
20	

9	

Estimated tax payments

	16	 Income tax and Estimated Tax Penalty due
		 (Line 8, 14, and 15 less Line 13)

	21	 Amount to be refunded (Line 17 less
		 Lines 18 through 20)

TAX DUE

REFUND

0 0

„	
21	

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of Owner	

Sign
Here

Paid
Preparer
Use

Date

__  __ / __  __ / __   __  __  __
Name of Owner (Please print)	Title

Signature of Preparer	

Date

Name of Preparer or Firm (Please print)	

ID Number

Email and/or Telephone No. 	

May the DOR discuss this return with this preparer?





		
YES   
NO

Enclose

Include PTE-WH for each owner.

Refund
or No
Payment

Kentucky Department of Revenue
Frankfort, KY 40619-0006

Payment

Check Payable: Kentucky State Treasurer
E-Pay Options: www.revenue.ky.gov

With
Payment

Kentucky Department of Revenue
Frankfort, Kentucky 40619-0006

230292 40A201 (10-23)