Kentucky Pass-Through Entity Nonresident Distributive Share Withholding Report and Composite Income Tax Return Voucher

Pass-Through Entity Nonresident Distributive Share Withholding Report and Composite Income Tax Return Voucher
Form 740NP-WH-ES
FORM

740NP-WH-ES

2024

740NP-WH Estimated Payment Voucher

Commonwealth of Kentucky
Department of Revenue

Every pass-through entity required to withhold Kentucky
income tax per KRS 141.206(4) should make payments of
estimated tax per KRS 141.206(5) if a nonresident individual
partner's, member's, or shareholder's estimated tax liability
can reasonably be expected to exceed $500.
Per KRS 141.206(4), every pass-through entity required
to file a return per KRS 141.206(1), except publicly traded
partnerships per KRS 141.0401(6)(a)18. and (b)14., should
withhold Kentucky income tax on the distributive share,
whether distributed or undistributed, of each nonresident
individual partner, member, or shareholder. Estimated
payments should be made at the tax rate of four percent
(4%) per KRS 141.020.
Payment Dates—Per KRS 141.207(2), the payment of
estimated tax required per KRS 141.206 shall be filed with
the department by the pass-through entity in the same
manner and at the same times as per KRS 141.305 for a
nonresident individual partner, member, or shareholder.
Electronic Payments—For tax years beginning on or after
October 1, 2021, corporations and pass-through entities are
required to file and submit payments electronically.
Visit www.revenue.ky.gov
electronically pay your tax.

for

details

on

how

to

If you are unable to pay electronically as required, follow the
instructions in the next column.

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Filling Out the Voucher:
Enter the Kentucky Nonresident Income Tax Withholding
(NRWH) Account Number issued by the Department of
Revenue. If the account number is not known, contact
Registration at 502–564–3306.
Enter the month and year of the entity's taxable year ending
date as four-digits (MMYY). Example: 1224
Enter the Federal Employer Identification Number (FEIN).
Enter the entity's name, address, contact name, and
telephone number. Do not use punctuation marks (quotation
marks, periods, parentheses, etc.) in entity's name.
Preparing Your Payment:
•	

Make the check or money order payable to the
Kentucky State Treasurer. Do not send cash.

•	

If the name and address of the entity are not printed on
the check or money order, write them on the check or
money order.

•	

Write the FEIN and the Kentucky NRWH account
number on the check or money order.

•	

Cut the payment voucher at the dotted line below.

•	

Please place both the check or money order and the
payment voucher in the envelope together without
staples or clips.

•	

DO NOT leave check stubs attached to checks.

•	

Mail with payment to Kentucky Department of
Revenue, Frankfort, Kentucky 40619-0006.

 Please cut on the dotted line. 
2024 PASS-THROUGH ENTITY NONRESIDENT DISTRIBUTIVE SHARE WITHHOLDING REPORT
Taxable Year Ending (MMYY)
INCOME TAX ESTIMATED VOUCHER
KENTUCKY ESTIMATED
TAX VOUCHER

Form 740NP-WH-ES
Kentucky NRWH Account No

.0 0

Individual Tax
Type Return 08

.0 0

Total Paid	

Federal Identification Number (FEIN)

Entity Name

	 Number and Street	

(Round to the nearest dollar)

OFFICIAL USE ONLY
V
A
L
#

	 City	

	 Contact Name and Telephone Number

	
Kentucky Department of Revenue,

Frankfort, Kentucky 40619-0006

State	

ZIP Code

40A201ES0003