[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301582-105":53,"doc-detail-301582-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","kentucky-beneficiarys-share-of-income-deductions-credits-etc-schedule-k-1-form-741","KENTUCKY BENEFICIARY’S SHARE OF INCOME, DEDUCTIONS, CREDITS, ETC. - Schedule K-1 (Form 741)","","Kentucky Schedule K-1 (Form 741) reports a beneficiary’s allocable share of income, deductions, credits, and related items for tax year 2022. The form includes sections for interest, dividends, capital gains, annuities, deductions such as depreciation and depletion, and other adjustments, including resident adjustments and pass-through credit information. Instructions explain who must file based on Kentucky residency, family size, modified gross income, and Kentucky adjusted gross income thresholds, with separate chart rules for residents and nonresidents.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/kentucky-beneficiarys-share-of-income-deductions-credits-etc-schedule-k-1-form-741/301582/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/kentucky-beneficiarys-share-of-income-deductions-credits-etc-schedule-k-1-form-741/301582.png","ImageObject",442,249,{"name":88,"@type":89},"Gelato","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does Kentucky Schedule K-1 (Form 741) report for the beneficiary?","Question",{"text":108,"@type":109},"It reports the Kentucky beneficiary’s allocable share of income, deductions, credits, and related items, including amounts allocated to columns for federal and Kentucky purposes.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who must file a Kentucky return under these instructions?",{"text":113,"@type":109},"If the taxpayer was a Kentucky resident for the entire year, the filing requirement depends on family size, modified gross income, Kentucky adjusted gross income, and self-employment income.",{"name":115,"@type":106,"acceptedAnswer":116},"How do residents and nonresidents use the charts in the instructions?",{"text":117,"@type":109},"Resident beneficiaries use both Charts A and B to determine whether they must file, while nonresidents use Chart A only.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301582,1789783659,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":9},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","| 741\u003Cbr>SCHEDULE (K-1)\u003Cbr>Commonwealth of Kentucky\u003Cbr>Department of Revenue | KENTUCKY BENEFICIARY’S SHARE OF INCOME, DEDUCTIONS, CREDITS, ETC. | 2022 |\n| --- | --- | --- |\n\nFORM  \nFor calendar year or fiscal year beginning   , 2022, and ending   , 20   \n\n| Name of estate or trust 􀃇 |  |  |  |  |  | 􀂆 Amended K-1\u003Cbr>􀂆 Final K-1 |\n| --- | --- | --- | --- | --- | --- | --- |\n| Beneficiary’s identifying number 􀃇\u003Cbr>(One beneficiary per K-1) |  |  | Estate or trust’s federal\u003Cbr>employer identification number 􀃇 |  |  |  |\n| Beneficiary’s name, address and ZIP code\u003Cbr>Check Beneficiary Class (Estates only):\u003Cbr>Class A 􀂆 Class B 􀂆 Class C 􀂆 |  |  | Fiduciary’s name, address and ZIP code |  |  |  |\n| (A) Allocable Share Item |  | (B) Federal Amount |  |  | (C) Difference | (D) Kentucky Amount |\n| 1 Interest .............................................................................\u003Cbr>2 Dividends .........................................................................\u003Cbr>3 Net short-term capital gain...............................................\u003Cbr>4 Net long-term capital gain ................................................\u003Cbr>5 (a) Annuities, royalties and other nonpassive income before directly apportioned\u003Cbr>deductions (see federal instructions) .......................\u003Cbr>(b) Depreciation .............................................................\u003Cbr>(c) Depletion ..................................................................\u003Cbr>(d) Amortization .............................................................\u003Cbr>6 (a) Trade or business, rental real estate and other rental income before directly apportioned deductions (see federal instructions) .......................\u003Cbr>(b) Depreciation .............................................................\u003Cbr>(c) Depletion ..................................................................\u003Cbr>(d) Amortization .............................................................\u003Cbr>7 Federal estate tax deduction (enclose computation)  \u003Cbr>8 Foreign taxes (enclose schedule) ...................................\u003Cbr>9 Deductions in the final year of estate or trust:\u003Cbr>(a) Excess deductions on termination (enclose computation) ...............................................................\u003Cbr>(b) Short-term capital loss carryover ................................\u003Cbr>(c) Long-term capital loss carryover.................................\u003Cbr>(d) Net operating loss (NOL) carryover ............................(e)  (f)  \u003Cbr>10 Other: (itemize)\u003Cbr>(a)  \u003Cbr>(b)  \u003Cbr>(c)   | \u003Cbr>1\u003Cbr>2\u003Cbr>3\u003Cbr>4\u003Cbr>5a\u003Cbr>5b\u003Cbr>5c\u003Cbr>5d\u003Cbr>6a\u003Cbr>6b\u003Cbr>6c\u003Cbr>6d\u003Cbr>7\u003Cbr>8\u003Cbr>9a\u003Cbr>9b\u003Cbr>9c\u003Cbr>9d\u003Cbr>9e\u003Cbr>9f\u003Cbr>10a\u003Cbr>10b\u003Cbr>10c |  |  | \u003Cbr>11 |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |\n| Resident Adjustment\u003Cbr>11 Add lines 1 through 6 and portions of lines 9 and 10 in column (c) . Add income amounts and subtract (loss) and deduction amounts (see instructions) . Enter on Form 740, Schedule M, line 2, if difference is positive, or\u003Cbr>line 11, if difference is negative (see instructions) .................................................. |  |  |  |  |  |  |\n\nPASS-THROUGH CREDIT  \n\n| 12 | (a)\u003Cbr>(b) | Limited liability entity tax credit................................................................................................................. Nonresident Withholding from Form PTE-WH and/or Pass-through Entity tax credit not included on Form 741, line 20(c) .......................................................................................","cbCaigf2N8eVFr46","https://ap.wps.com/l/cbCaigf2N8eVFr46","pdf",314723,"English","# SCHEDULE K-1 (FORM 741) - INSTRUCTIONS TO BENEFICIARY\n## Who Must File\n## Family Size\n## Qualifying Child\n## Modified Gross Income\n## Kentucky Adjusted Gross Income\n## Charts A and B - Filing Thresholds","[{\"question\":\"What does Kentucky Schedule K-1 (Form 741) report for the beneficiary?\",\"answer\":\"It reports the Kentucky beneficiary’s allocable share of income, deductions, credits, and related items, including amounts allocated to columns for federal and Kentucky purposes.\"},{\"question\":\"Who must file a Kentucky return under these instructions?\",\"answer\":\"If the taxpayer was a Kentucky resident for the entire year, the filing requirement depends on family size, modified gross income, Kentucky adjusted gross income, and self-employment income.\"},{\"question\":\"How do residents and nonresidents use the charts in the instructions?\",\"answer\":\"Resident beneficiaries use both Charts A and B to determine whether they must file, while nonresidents use Chart A only.\"}]","KENTUCKY BENEFICIARY’S SHARE OF INCOME, DEDUCTIONS, CREDITS, ETC. - Schedule K-1 (Form 741) | PDF"]