FORM 40A201NP-WH-SL INSTRUCTIONS
General—In accordance with the provisions of KRS 131.081(11), KRS
Kentucky Extension—A pass-through entity granted an extension
131.170, KRS 141.170 and administrative regulation 103 KAR 15:050,
of time for filing its Kentucky income return (Kentucky Form
an extension of time to file a Form 740NP-WH, Kentucky Nonresident
41A720SL or 40A102) will be granted the same extension of time
Income Tax Withholding on Distributive Share Income Report and
for filing its Form 740NP-WH for the same taxable year provided a
Composite Income Tax Return, may be obtained by:
copy of the Kentucky extension is attached to the Form 740NP-WH
when it is filed. If submitting a payment with the extension, use
Kentucky Form 40A201NP-WH-SL.
1.
Requesting an extension pursuant to KRS 141.170 before the
date prescribed by KRS 141.160 for filing the return, i.e., the
A copy of federal Form 7004 or Kentucky Form 41A720SL, 40A102 or
15th day of the fourth month following the close of the taxable
40A201NP-WH-SL must be attached to Form 740NP-WH when filed,
year. Use 40A201NP-WH-SL;
and a copy shall be retained for the pass-through entity’s records.
2.
Submitting with Form 740NP-WH a copy of Kentucky Form
41A720SL, Application for Six-Month Extension of Time to File
Payment of Tax—An extension of time to file a return does not
Kentucky Corporation or Limited Liability Pass-Through Entity
extend the date prescribed for payment of tax. Therefore, a check
Return;
made payable to the Kentucky State Treasurer for the amount of
any unpaid tax should be submitted to the Department of Revenue
3.
Submitting with Form 740NP-WH a copy of Kentucky Form
along with Form 40A201NP-WH-SL on or before the 15th day of the
40A102, Application for Extension of Time to File Individual,
fourth month following the close of the taxable year.
General Partnership and Fiduciary Income Tax Returns for
Kentucky; or
Electronic Funds Transfer (EFT)—EFT is not available for Kentucky
4.
Submitting with Form 740NP-WH a copy of the federal Form
Nonresident Income Tax Withholding on Distributive Share Income
7004, Application for Automatic Extension of Time to File Certain
Report and Composite Income Tax Return estimated tax payments,
Business Income Tax, Information, and Other Returns.
extension payment or return payment.
Federal Extension—A pass-through entity granted an extension
Penalty—A penalty of 2 percent of the tax due for each 30 days
of time for filing its federal income return will be granted the
or fraction thereof shall apply to any tax not paid by the 15 day
same extension of time for filing its Form 740NP-WH for the same
of the fourth month following the close of the taxable year. KRS
taxable year provided a copy of the federal Form 7004 is attached
131.180(1)
to the Form 740NP-WH when it is filed. A copy of federal Form 7004
shall not be mailed to the Department of Revenue before filing
Interest—Interest at the tax interest rate plus 2 percent shall apply
Form 740NP-WH. If submitting payment with the extension, use
to any tax paid after the 15th day of the fourth month following the
close of the taxable year. KRS 131.183(2)
Kentucky Form 40A201NP-WH-SL.
When requesting an extension prior to filing a Kentucky return, this form must be used.
Make check(s) payable to Kentucky State Treasurer.
Mail extension with payment to Kentucky Department of Revenue, Frankfort, Kentucky 40619-0005.
Detach Here
Enclose Check and Extension Unattached
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40A201NP-WH-SL (10-13)
APPLICATION FOR SIX-MONTH EXTENSION OF TIME
TO FILE FORM 740NP-WH
Department of Revenue
Federal Identification Number (FEIN)
RETURN TYPE
—
Taxable Year Ending
M M Y
Y
Kentucky Corporation/LLET Account Number
Name of Entity (Print or Type)
State and Date of Organization
Individual
❜
❜
Income Tax
Number and Street
Corporation
City
State
ZIP Code
Income Tax
❜
❜
Total
Name of President, Partner or Member
Telephone No. of Entity
❜
❜
(Round to the nearest dollar)
✍
Signature of Principal Officer or Chief Accounting Officer or Preparer Other Than Taxpayer
Date