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To obtain your valid Kentucky Corporation/LLET account number, please contact the Department of Revenue at (502) 564-3306.
To make the election for taxable years beginning on or after January 1, 2022, but before January 1, 2023, an authorized person must file Form 740-PTET. The election for this taxable year must be made after March 31, 2023, but before August 31, 2024.
The instructions for Form 740-ES include a worksheet for calculating the amount of estimated tax due and for making installment payments. These forms may be obtained from the Kentucky Department of Revenue, P. O. Box 518, Frankfort, KY 40602-0518, or any Kentucky Taxpayer Service Center, or by calling (502) 564- 3658.
An authorized representative of the entity and the electronic return originator (ERO) shall use Form 8879(C)-K as a declaration document and signature authorization for an electronic filing (e-file) of a Kentucky Form 720, 720S, 725, 765 or 765-GP filed by an ERO.
Nonresidents and part-year residents must file a personal income tax return if any gross income from Kentucky sources and other sources or any gross receipts from Kentucky self-employment exceeds modified gross income (MGI) for their family size.
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The Basics of Kentuckys PTE Tax An authorized person is any individual with the authority from the electing entity to bind the entity or sign returns on its behalf. An electing entity is a PTE that makes an election to pay Kentucky income tax at the entity level.
Line 2Enter the passthrough entitys Kentucky Nonresident Income Tax Withholding (NRWH) Acct. No. If the account number is not known, contact Registration at 5025643306 prior to submitting the form.
Every pass-through entity doing business in Kentucky must file a pass-through entity income and limited liability entity tax (LLET) return using Form PTE.

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