Kentucky Form 740NPWH-V is a nonresident withholding payment voucher used by an entity to send a Kentucky nonresident withholding payment to the Kentucky Department of Revenue for a specific taxable year. The form helps match the payment to the correct business, account, tax period, and payment type, which is why it asks for identifying details such as the entity name, FEIN, KY NRWH account number, taxable year ending, address, contact name, contact phone number, income tax amount, interest and penalty, and total payment. This voucher is not a full tax return by itself. It is a payment document that supports the payment being submitted. The main purpose of Kentucky Form 740NPWH-V is to make sure the Department of Revenue can apply the nonresident withholding payment to the right taxpayer account without delay or confusion. It is especially important for entities that have Kentucky nonresident withholding obligations and need to send a payment for the 2025 tax year. Because the voucher includes separate areas for dollars and cents, the payment amount must be entered clearly and accurately. If interest or penalty is due, that amount should be shown separately from the income tax amount, and both amounts should be added together on the total line. A complete and accurate voucher helps reduce posting errors, payment processing delays, and account matching problems.
How To File Kentucky Form 740NPWH-V
To file Kentucky Form 740NPWH-V, complete the voucher with the entity’s identifying information, account details, taxable year ending, payment amount, and contact information. Review every field before sending it because the voucher is used to connect the payment with the correct Kentucky nonresident withholding account.
After completing the voucher, separate it along the dotted cut line if needed. Include the completed voucher with the payment. Mail it to the Kentucky Department of Revenue at the address shown on the voucher:
Kentucky Department of Revenue
Frankfort, Kentucky 40619-0006
Before mailing, make sure the total amount written on the voucher matches the payment being submitted. Keep a copy of the completed voucher and payment record for your files. Do not leave important account or payment fields blank, especially the FEIN, KY NRWH account number, taxable year ending, entity name, and total payment amount.
How To Complete Kentucky Form 740NPWH-V Line By Line
Line 1: Please Cut On The Dotted Line: Use the dotted line as the separation guide for the voucher. If the voucher is printed as part of a larger page, cut along this line before mailing the payment section.
Line 2: Form Number 740NPWH-V: This identifies the document as Kentucky Form 740NPWH-V. Make sure you are using this voucher for a nonresident withholding payment, not for a different Kentucky tax payment.
Line 3: Nonresident Withholding Payment Voucher: This title shows the purpose of the form. The voucher is used to submit a payment for Kentucky nonresident withholding.
Line 4: Tax Year 2025: This shows that the voucher applies to the 2025 tax year. Use this form only when the payment belongs to the tax year shown on the voucher.
Line 5: KY NRWH Account No: Enter the Kentucky nonresident withholding account number assigned to the entity. This number helps the Department of Revenue apply the payment to the correct Kentucky withholding account.
Line 6: Taxable Year Ending (MMYY): Enter the month and year when the entity’s taxable year ends. Use the MMYY format. For example, if the taxable year ends in December 2025, enter 1225.
Line 7: FEIN: Enter the entity’s Federal Employer Identification Number. Use the correct nine-digit FEIN so the payment can be matched to the proper business or organization.
Line 8: Name Of Entity: Print or type the legal name of the entity making the payment. Use the same name connected to the FEIN and Kentucky nonresident withholding account.
Line 9: Number And Street: Enter the entity’s mailing street address. Include the building number, street name, suite number, unit number, or other address details needed for proper mail identification.
Line 10: City: Enter the city for the entity’s mailing address. Make sure the city matches the rest of the address information.
Line 11: State: Enter the state abbreviation for the entity’s mailing address. Use the correct two-letter state abbreviation.
Line 12: ZIP Code: Enter the ZIP Code for the mailing address. Use the full ZIP Code if available.
Line 13: Contact Name: Enter the name of the person the Department of Revenue can contact if there is a question about the voucher or payment. This may be an owner, officer, accountant, payroll contact, or other responsible person.
Line 14: Contact Phone: Enter the phone number for the contact person. Use a number where the person can be reached during normal business hours.
Line 15: Dollars: Use the dollars column for the whole-dollar part of each payment amount. Do not include cents in this column.
Line 16: Cents: Use the cents column for the cents portion of each payment amount. If there are no cents, enter 00 or leave the cents portion consistent with the form’s required format.
Line 17: Income Tax: Enter the amount of Kentucky nonresident withholding income tax being paid. This is the main tax payment amount before adding any interest or penalty.
Line 18: Income Tax Dollars: Enter the whole-dollar part of the income tax amount in the dollars area for the income tax line.
Line 19: Income Tax Cents: Enter the cents part of the income tax amount in the cents area for the income tax line.
Line 20: Interest And Penalty: Enter any interest and penalty amount due with the payment. If no interest or penalty applies, this line should not increase the total payment.
Line 21: Interest And Penalty Dollars: Enter the whole-dollar part of the interest and penalty amount in the dollars area for this line.
Line 22: Interest And Penalty Cents: Enter the cents part of the interest and penalty amount in the cents area for this line.
Line 23: Total: Add the income tax amount and the interest and penalty amount. Enter the combined payment amount on the total line.
Line 24: Total Dollars: Enter the whole-dollar part of the total payment in the dollars area for the total line.
Line 25: Total Cents: Enter the cents part of the total payment in the cents area for the total line.
Line 26: Kentucky Department Of Revenue Address: Mail the completed voucher and payment to the Kentucky Department of Revenue, Frankfort, Kentucky 40619-0006. Use the address exactly as shown for this voucher.
Line 27: Voucher Identification Number 740NPWHV0003: This printed code identifies the voucher version for processing. You do not need to change this number.
Line 28: Revision Date: The date printed on the voucher shows when this version of the form was issued or revised. You do not need to enter anything on this line.
Filing Tips For Kentucky Form 740NPWH-V
Use clear typing or neat printing so the information can be read easily. Check the FEIN, KY NRWH account number, taxable year ending, and total payment amount before mailing. Make sure the income tax, interest and penalty, and total lines are mathematically correct. If the payment includes cents, enter the cents in the proper cents area instead of adding them into the dollars field.
The contact name and phone number are important because they give the Department of Revenue a way to resolve questions about the payment. If the entity uses an accountant or payroll provider, enter the person who can best answer questions about the voucher.
Keep a copy of the completed voucher, the payment record, and any supporting tax documents. This helps if the entity needs to confirm payment later or respond to a notice.
Common Mistakes To Avoid
Do not use the voucher without entering the entity name. Do not forget the FEIN or KY NRWH account number. Do not enter the wrong taxable year ending. Do not place cents in the dollars box. Do not forget to add interest and penalty to the total if those amounts are being paid. Do not mail the payment without the completed voucher because that can make it harder to apply the payment correctly.
Final Review Before Mailing
Before mailing Kentucky Form 740NPWH-V, confirm that the entity name, address, FEIN, KY NRWH account number, taxable year ending, contact name, contact phone number, income tax amount, interest and penalty, and total payment are complete and accurate. The total line should match the payment being sent. After the voucher is reviewed, send it with the payment to the Kentucky Department of Revenue at the address listed on the form.