Kentucky Form PTE-WH is the withholding statement a pass-through entity uses to report Kentucky nonresident income tax withholding on distributive share income for each nonresident individual, estate, or trust partner, member, or shareholder. It is attached to Form 740NP-WH, and two copies must be given to each affected owner by the 15th day of the fourth month after the taxable year ends.
How To Complete Kentucky Form PTE-WH
Taxable Year Ending: Enter the month and year when the pass-through entity’s tax year ends.
Amended: Check this box if you are filing a corrected version of a previously filed form.
EXEMPT: Check this box only if the instructions allow the entity or owner to be treated as exempt.
Line 1 – Pass-Through Entity’s FEIN: Enter the federal employer identification number for the pass-through entity.
Line 2 – Pass-Through Entity’s Kentucky NRWH Account Number: Enter the Kentucky nonresident withholding account number assigned to the entity.
Line 3 – Name Of Pass-Through Entity: Enter the full legal name of the pass-through entity.
Line 3 – Address: Fill in the number and street, city, state, and ZIP code for the pass-through entity.
Line 4 – Partner, Member, Or Shareholder SSN Or FEIN: Enter the Social Security number or FEIN of the nonresident partner, member, or shareholder.
Line 5 – Name Of Partner, Member, Or Shareholder: Enter the full name of the nonresident owner.
Line 5 – Address: Fill in the owner’s number and street, city, state, and ZIP code.
Line 6 – Kentucky Distributive Share Income Subject To Withholding/Income Tax: Enter the amount of Kentucky distributive share income that is subject to withholding.
Line 7 – Tax Liability: Multiply Line 6 by 4.0 percent, or 0.04, and enter the result here.
Line 8 – Reserved For Future Use: Leave this line blank unless future instructions tell you otherwise.
Line 9 – Kentucky Income Tax Withheld/Paid: Enter the amount of Kentucky income tax withheld or paid for this owner.
Filing And Distribution Rules
Attach this form to Form 740NP-WH when filing with the Kentucky Department of Revenue. Give two copies of the completed PTE-WH to each partner, member, or shareholder by the deadline. If you are using an approved substitute form, make sure it contains the same required information.
Final Review Tips
Before filing, make sure the owner’s identifying information matches your records, the distributive share income is calculated correctly, and the withholding amount reflects the 4.0 percent tax rate. Also confirm that the form is attached to the correct return and that every nonresident owner who needs one receives their copies on time.