Kentucky Form 740NP-WH-ES-3 serves as the official estimated tax payment voucher for pass-through entities that must withhold Kentucky income tax on the distributive share income of nonresident individual partners, members, or shareholders, whether that income is distributed or kept within the entity. This form ensures timely payments of estimated nonresident withholding tax under KRS 141.206, helping businesses meet quarterly obligations without facing underpayment penalties, and it applies specifically to partnerships, S corporations, LLCs, and other pass-through structures doing business in Kentucky that have nonresident owners receiving Kentucky-sourced income, with payments calculated at the maximum individual income tax rate of 5 percent on the nonresident’s share. Entities use this voucher to submit payments throughout the taxable year, typically on the 15th day of the fourth, sixth, and ninth months of their tax year and the 15th day of the first month of the following year, providing a structured way to declare and remit the required withholding amounts directly to the Kentucky Department of Revenue in Frankfort. The form includes fields for entity identification, tax period details, and payment amounts, making it essential for compliance, and it works alongside the annual Form 740NP-WH reconciliation report while preventing the accumulation of large year-end liabilities. Pass-through entities obtain their Kentucky Nonresident Income Tax Withholding account number before filing, and this voucher supports both paper and electronic payment methods, ensuring accurate record-keeping for audits and owner credit toward their personal Kentucky tax returns.
How To File Kentucky Form 740NP-WH-ES-3
Print the form from the Kentucky Department of Revenue website or use approved tax software. Fill in all required fields accurately. Round the total payment amount to the nearest dollar. Make your check or money order payable to “Kentucky State Treasurer.” Do not send cash. If the entity’s name and address do not appear on your check or money order, write them on it along with the Federal Employer Identification Number and Kentucky NRWH account number. Cut the voucher along the dotted line. Place the payment voucher and payment in an envelope without using staples or clips. Mail to Kentucky Department of Revenue, Frankfort, Kentucky 40619-0006. Submit payments by the due dates for your entity’s tax year, generally the 15th day of the fourth, sixth, ninth months, and the following year’s first month.
How To Complete Kentucky Form 740NP-WH-ES-3
Total Paid (Round to the nearest dollar)
Enter the total estimated tax payment amount you are submitting with this voucher. Round your figure to the closest whole dollar.
Taxable Year Ending (MMYY)
Provide the month and year when your entity’s taxable year ends. Use four digits in MMYY format. For example, enter 1231 for December 31.
40A201ES0003
This is a pre-printed form identifier used by the Department of Revenue for processing.
Kentucky Department of Revenue, Kentucky
Mailing address line for the recipient agency.
NRWH Account No
Enter your entity’s Kentucky Nonresident Income Tax Withholding account number. Contact Registration at 502-564-3306 if you do not have this number.
Form 740NP-WH-ES
Form number designation for this estimated payment voucher.
Entity Name
Write the legal name of your pass-through entity. Avoid using punctuation marks such as quotation marks, periods, parentheses, or commas.
.0 0 .0 0
Pre-printed alignment guides for payment amount entry.
Number and Street
Enter the street address, including number, for your entity’s principal place of business.
City
Provide the city where your entity is located.
State
Enter the two-letter postal abbreviation for your state.
ZIP Code
Include the complete ZIP code or ZIP+4 for your entity’s address.
Contact Name and Telephone Number
List the name of the person responsible for this filing along with their phone number, including area code.
OFFICIAL USE ONLY
Leave these fields blank. They are reserved for Department of Revenue processing codes.
V A L #
Pre-printed internal codes for official handling.
Frankfort, Kentucky 40619-0006
Complete mailing address for submission to the Kentucky Department of Revenue.