Form 740np-Wh-Es - Pass-Through Entity Nonresident Distributive Share Withholding Report And Composite Income Tax Return Voucher - 2016 Page 2
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2740NP-WH-ES
Page 2
40A201ES (10-15)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
CORPORATE PARTNER OR MEMBER
If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to exceed $5,000 for a
corporate partner or member before June 2, the following payment dates are applicable:
First installment
June 15
50% of Estimated Tax due
Second installment
September 15
25% of Estimated Tax due
Third installment
December 15
25% of Estimated Tax due
If Income Changes—If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to
exceed $5,000 for a corporate partner or member after June 1 and before September 2, the following payment dates
are applicable:
First installment
September 15
75% of Estimated Tax due
Second installment
December 15
25% of Estimated Tax due
If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to exceed $5,000 for a corporate
partner or member after September 1 and before December 2, 100% of the estimated tax is due on December 15.
Fiscal Year Filers—For pass-through entities filing on a fiscal year basis, the payment dates are the 15
day of the
th
sixth month, 15
day of the ninth month and 15
day of the 12
month.
th
th
th
INDIVIDUAL PARTNER, MEMBER OR SHAREHOLDER
If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to exceed $500 for an
individual partner, member or shareholder before April 2, the following payment dates are applicable:
First installment
April 15
25% of Estimated Tax due
Second installment
June 15
25% of Estimated Tax due
Third installment
September 15
25% of Estimated Tax due
Fourth installment
January 15
25% of Estimated Tax due
If Income Changes—If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to exceed
$500 for an individual partner, member or shareholder after April 1 and before June 2, the following payment dates
are applicable:
First installment
June 15
50% of Estimated Tax due
Second installment
September 15
25% of Estimated Tax due
Third installment
January 15
25% of Estimated Tax due
If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to exceed $500 for an individual
partner, member or shareholder after June 1 and before September 2, the following payment dates are applicable:
First installment
September 15
75% of Estimated Tax due
Second installment
January 15
25% of Estimated Tax due
If a pass-through entity’s estimated tax for the taxable year can reasonably be expected to exceed $500 for an
individual partner, member or shareholder after September 1 and before January 1, 100% of the estimated tax is
due on January 15.
Fiscal Year Filers—For pass-through entities filing on a fiscal year basis, the payment dates are the 15
day of the
th
fourth month, 15
day of the sixth month, 15
day of the ninth month and 15
day of the first month after the close
th
th
th
of the fiscal year.
NOTE: If a payment date falls on a holiday or weekend, the applicable payment date is the next working day.
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