Kentucky Kentucky Nonresident Income Tax Withholding on Net Distributive Share Income
Extracted from PDF file 2022-kentucky-form-pte-wh.pdf, last modified June 2022
Kentucky Nonresident Income Tax Withholding on Net Distributive Share IncomeFORM PTE-WH KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING ON DISTRIBUTIVE SHARE INCOME Commonwealth of Kentucky Department of Revenue 2022 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 (10-22) 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 5% (.05))........................................................... 7 .00 8 Enter partner’s, member’s, or shareholder’s credits (see instructions)................... 8 .00 9 Kentucky income tax withheld/paid.............................................................................. 9 .00 220297 40A200 (10-22) Page 1 of 1
More about the Kentucky Form PTE-WH Corporate Income Tax Nonresident TY 2022
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 April 2023, so this is the latest version of Form PTE-WH, fully updated for tax year 2022. 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:
|Form Code||Form Name|
|Form 725||Kentucky Single Member LLC Individually Owned & LLET Return|
|Form PTE Instructions||Kentucky Pass-Through Entity Income and LLET Return - Instructions|
|Form PTE||Kentucky Pass-Through Entity Income and LLET Return|
|Form 720-ES||Kentucky Estimated Tax Voucher - Corporation Income/Limited Liability Entity Tax - Form 41A720ES|
|Form 720S||Kentucky S Corporation Income Tax and LLET Return|
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 April 2023.
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 ten 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:
While we do our best to keep our list of Kentucky Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.