FORM 40A201NP-WH-SL - Extension of Time Instructions for Kentucky Form 740NP-WH

Sep 19, 2026

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FORM 40A201NP-WH-SL provides instructions for obtaining a six-month extension to file Kentucky Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return. It explains extension request methods under Kentucky statutes, including filing with an approved KRS extension form or attaching federal Form 7004. It also covers Kentucky and federal extension attachment requirements, payment timing, and rules on checks, mailing, EFT availability, penalties, and interest.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Extension methods

Request under KRS 141.170

Submission with Form 740NP-WH attachments

Federal extension rules

Kentucky extension rules

Payment of tax with the extension

Payment method restrictions

Penalty and interest

FORM 40A201NP-WH-SL INSTRUCTIONS General—In accordance with the provisions of KRS 131.081(11), KRS 131.170, KRS 141.170 and administrative regulation 103 KAR 15:050, a six-month extension of time to file a Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite IncomeTax Return, may be obtained by using ONE of the following methods: 1. Requesting an extension pursuant to KRS 141.170 before the date prescribed by KRS 141.160 for filing the return, i.e., the 15th day of the fourth month following the close of the taxable year. Use Form 40A201NP-WH-SL, Extension ofTime to File Kentucky Form 740NP-WH; Note: Enter the Kentucky Nonresident IncomeTax Withholding (NRWH) Account Number issued by the Department of Revenue. If the account number is not known, contact Registration at (502) 564-3306. 2. Submitting with Form 740NP-WH a copy of Kentucky Form 41A720SL, Extension ofTime to File Kentucky Corporation/LLET Return; 3. Submitting with Form 740NP-WH a copy of Kentucky Form 40A102, Application for Extension of Time to File Individual, General Partnership and Fiduciary Income Tax Returns for Kentucky; OR 4. Submitting with Form 740NP-WH a copy of the federal Form 7004, Application for Automatic Extension of Time to File Certain Business IncomeTax, Information, and Other Returns. Federal Extension—A pass-through entity granted a six-month extension of time for filing its federal income return will be granted the same extension of time for filing its Form 740NP-WH for the same taxable year provided a copy of the federal Form 7004 is attached 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 Form 740NP-WH. If submitting payment with the extension, use Kentucky Form 40A201NP-WH-SL. Kentucky Extension—A pass-through entity granted a six-month extension of time for filing its Kentucky income return (Kentucky Form 41A720SL or 40A102) will be granted the same extension of time for filing its Form 740NP-WH for the same taxable year provided a 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. A copy of federal Form 7004 or Kentucky Form 41A720SL, 40A102 or 40A201NP-WH-SL must be attached to Form 740NP-WH when filed, and a copy shall be retained for the pass-through entity’s records. Payment of Tax—An extension of time to file a return does not extend the date prescribed for payment of tax. Therefore, a check made payable to the Kentucky State Treasurer for the amount of any unpaid tax should be submitted to the Department of Revenue along with Form 40A201NP-WH-SL on or before the 15th day of the fourth month following the close of the taxable year. Electronic Funds Transfer (EFT)—EFT is not available for Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return estimated tax payments, extension payment or return payment. Penalty—A penalty of 2 percent of the tax due for each 30 days or fraction thereof shall apply to any tax not paid by the 15 day of the fourth month following the close of the taxable year. KRS 131.180(1) Interest—Interest at the tax interest rate plus 2 percent shall apply to any tax paid after the 15th day of the fourth month following the close of the taxable year. KRS 131.183(2) | 􀀎 | Make check(s) payable to Kentucky State Treasurer. Mail extension with payment to Kentucky Department of Revenue, Frankfort, Kentucky 40619-0006. | | --- | --- | 􀂐 CHECKS ONLY-DO NOT INCLUDE CHECK STUBS 􀂐 􀂐 Enclose Check and Extension Unattached 􀂐 Federal Identification Number (FEIN)— 0 9 RETURN TYPE EXTENSION OF TIME TO FILE KENTUCKY FORM 740NP-WH 40A201NP-WH-SL (10-16) Department of Revenue Taxable Year Ending | | | | | | --- | --- | --- | --- | M M Y Y Kentucky NRWH Account Number Individual

FAQs

Does the extension change the payment due date for unpaid tax?

No. The extension of time to file does not extend the date prescribed for payment. Tax should be paid on or before the 15th day of the fourth month following the taxable year close, using a check payable to the Kentucky State Treasurer.

Sep 19, 2026

Upload by Liam