[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303972-105":53,"doc-detail-303972-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-pass-through-entity-income-and-llet-return-2025","Kentucky Pass-Through Entity Income and LLET Return - 2025","","Instructions for Kentucky pass-through entities—S-corporations, partnerships, and general partnerships—required to file Kentucky income tax and LLET returns. Covers where to obtain forms and instructions, key 2025 Kentucky tax law changes affecting tax rates, IRC reference updates, income tax rate reduction conditions, and Broadband Tax Credit details. Includes guidance on updated filing options via MyTaxes Portal, direct deposit for refunds, eligible portal e-filing situations, and electronic payment methods. 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It also includes changes related to income tax rate reduction conditions and a Broadband Tax Credit for eligible equipment and services used to expand broadband services in Kentucky.",{"name":115,"@type":106,"acceptedAnswer":116},"How can taxpayers file returns and make electronic payments for 2025?",{"text":117,"@type":109},"Taxpayers can use the MyTaxes Portal for certain estimated, extension, and balance due payments, and may file eligible returns on the portal. 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Form PTE is complementary to the federal forms 1120S and 1065.  \nHOW TO OBTAIN ADDITIONAL FORMS  \nForms and instructions are available at all Kentucky Taxpayer Service Centers (page 24) . They may also be obtained by writing FORMS, Department of Revenue, 501 High Street, Station 23B, Frankfort, KY 40601, or by calling 502-564–3658. Forms can be downloaded from [www.revenue.ky.gov](www.revenue.ky.gov) .  \nKENTUCKY TAX LAW CHANGES  \nEnacted by the 2025 Regular Session of the Kentucky General Assembly  \nReduction of Individual Income Tax Rate - House Bill (HB) 1 established the individual income tax rate at 3 .5% for taxable years beginning on or after January 1, 2026.  \nInternal Revenue Code (IRC) Update - HB 775 updated the Internal Revenue Code reference date to December 31, 2024, for taxable years beginning on orafter January 1, 2025.  \nIndividual Income Tax Rate Reduction Conditions-HB 775 resulted in additional changes to the rate reduction conditions.  \n¡ The Budget Reserve Trust Fund will be reviewed each year and compared with the General Fund.  \n¡ Individual Income Tax Rate can be reduced by 0 .1% 0.5% each tax year if fiscal requirements are met.  \n¡ All future individual income tax rate reductions must be approved by the General Assembly.  \nTax Credit Change for Broadband Tax Credit - HB 8 during the 2024 Regular Session of the Kentucky General Assembly created a nonrefundable and nontransferable credit against LLET and corporate income tax for the amount of sales tax paid on eligible equipment and services used in the expansion of broadband services in Kentucky. The credit is allowed for purchases made on or after January 1, 2025, but before January 1, 2029. The credit is limited to 50% of the amount of sales tax paid, after reduction for seller reimbursements. The total amount of the credit is capped at $5 million for each taxable year. Companies must complete and file an application with the department by December 31 of the calendar year in which the investment was made. The department will review and approve the allowable credit amount by February 1. KRS 141.391  \nOther Important Information  \nCheck the website for updated information:  \nPress releases from the Department of Revenue provide important updates to tax information and are posted on the website [Revenue.ky.gov](Revenue.ky.gov) soon after they are released. Taxpayers are advised to check the website regularly to get the most timely information on disaster relief provisions, policy updates, and other important developments.  \nDirect Deposit: The Department of Revenue is excited to share that direct deposit will be available for requested refunds on the 2025 Kentucky 725, 720, 720U, PTE, and 740 NP-WH returns.  \nMyTaxes Portal: The Department of Revenue launched the new MyTaxes portal on March 14, 2025. Taxpayers and tax practitioners are encouraged to register for a MyTaxes portal account to manage payments, check balances, and receive correspondence. Please visit the  [MyTaxes.ky.gov](MyTaxes.ky.gov)[ ](MyTaxes.ky.gov)[Resource Center for Quick Reference Guides. The](Resource Center for Quick Reference Guides. The)[ ](Resource Center for Quick Reference Guides. The)Customer Contact Center is available by phone at [502-764-5555 or email](502-764-5555 or email portalhelp@ky.gov)[ ](502-764-5555 or email portalhelp@ky.gov)[portalhelp@ky.go](502-764-5555 or email portalhelp@ky.gov)[v](502-764-5555 or email portalhelp@ky.gov).  \nKentucky Single Member LLC Individually Owned Income and LLET Return: For 2025, eligible taxpayers may [file a](file a Kentucky 725 on the portal at M","cbCaitVlVb37gToY","https://ap.wps.com/l/cbCaitVlVb37gToY","pdf",771898,26,"English","# Purpose of the Instructions\n# How to Obtain Additional Forms\n# Kentucky Tax Law Changes (2025)\n## Other Important Information\n# Kentucky Single Member LLC Individually Owned Income and LLET Return\n# Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report\n# Electronic Payments\n# Statute References","[{\"question\":\"Which entities must file Kentucky Form PTE and an LLET return?\",\"answer\":\"S-corporations, partnerships, and general partnerships required by law to file Kentucky income tax and LLET returns must file Form PTE and the associated LLET return.\"},{\"question\":\"What tax law changes for 2025 affect Kentucky pass-through entities?\",\"answer\":\"The 2025 Regular Session enacted changes including an individual income tax rate set at 3.5% for tax years beginning on or after January 1, 2026, and an IRC reference date update to December 31, 2024 for tax years beginning on or after January 1, 2025. It also includes changes related to income tax rate reduction conditions and a Broadband Tax Credit for eligible equipment and services used to expand broadband services in Kentucky.\"},{\"question\":\"How can taxpayers file returns and make electronic payments for 2025?\",\"answer\":\"Taxpayers can use the MyTaxes Portal for certain estimated, extension, and balance due payments, and may file eligible returns on the portal. For Pass-Through Entity Tax (PTET) payments, the guidance directs taxpayers to visit epayment.ky.gov/EPAY, and for electronic filing requiring approved software vendors when complex conditions apply.\"}]","Kentucky Pass-Through Entity Income and LLET Return - 2025 | PDF",1789808682,9]