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It collects owner and pass-through entity identification details, entity type, and residency/nonresident reporting checks. 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number | Pass-through Entity’s FEIN\u003Cbr>– |  | Kentucky Corporation/LLET Account Number |\n| --- | --- | --- | --- |\n| Owner’s name, address, and ZIP code |  | Pass-through entity’s name, address, and ZIP code\u003Cbr>Check if applicable: 􀂅 Qualified investment pass-through entity |  |\n\nType of Pass-through Entity Issuing the K-1 􀂅 Partnership 􀂅 S-corporation 􀂅 General Partnership  \n\n| A (1) Partnerships Only: Partner’s share of liabilities Enter partner’s (i) Before change\u003Cbr>percentage of: or termination\u003Cbr>Nonrecourse .......................................$   Profit Sharing..................   % Qualified nonrecourse financing ......... $   Loss Sharing...................   % Other...................................................$   Ownership of capital .......   %\u003Cbr>(2) S-corporations Only: Owner’s percentage of stock ownership for tax year   B (1) Resident owner's taxable percentage of pro rata share items B(1)\u003Cbr>(2) Nonresident owner’s taxable percentage of pro rata share items\u003Cbr>(see Schedule A instructions) B(2)   C What type of entity is this owner?\u003Cbr>􀂅 Individual 􀂅 Estate 􀂅 Trust 􀂅 Single Member LLC 􀂅 General Partnership 􀂅 Corporation\u003Cbr>􀂅 S Corporation 􀂅 Other Pass-through Entity 􀂅 ESOP 􀂅 Tax Exempt  D Check the box if nonresident owner’s income is reported on:\u003Cbr>􀂅 Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report\u003Cbr>(Form 740NP-WH and Form PTE-WH)\u003Cbr>E Check the box if applicable: (1) 􀂅 Final K-1 (2) 􀂅 Amended K-1 |  |  | (ii) End of Year\u003Cbr>  %\u003Cbr>  %\u003Cbr>  %\u003Cbr>%\u003Cbr>.        \u003Cbr>100%\u003Cbr>%\u003Cbr>.         |\n| --- | --- | --- | --- |\n| IMPORTANT: Refer to Owner’s Instructions for Schedule K-1 before entering information from Schedule K-1 on your tax return. |  |  |  |\n| SECTION A | Pro Rata Share Items | Total Amount |  |\n\nIncome (Loss) and Deductions  \n1 Kentucky ordinary income (loss) from trade or business activities  \n2 Net income (loss) from rental real estate activities  \n3 Net income (loss) from other rental activities  \n4 Portfolio income (loss):  \n(a) Interest income  \n(b) Dividend income  \n(c) Royalty income  \n(d) Net short-term capital gain (loss)  \n(e) Net long-term capital gain (loss)  \n(f) Other portfolio income (loss) (attach schedule)  \n􀁦1  \n􀁦2  \n􀁦3  \n􀁦4(a)  \n􀁦4(b)  \n􀁦4(c)  \n􀁦4(d)  \n􀁦4(e)  \n􀁦4(f)  \n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n\n|  | 0 0 |\n| --- | --- |\n\n 230392 41APTE(K-1)(10-23) Page 1 of 6   \n\n| | SCHEDULE K-1\u003Cbr>(FORM PTE)\u003Cbr>(2023) |  | \u003Cbr>Page 2 of 6 |\n| --- | --- | --- | --- |\n\nIncome (Loss) and Deductions, continued  \n5 Partnerships only: Guaranteed payments to partners  \n6 IRC §1231 net gain (loss)(other than due to casualty or theft)  \n7 Other income (loss) (attach schedule)  \n8 Charitable contributions (attach schedule)  \n9 IRC §179 expense deduction (attach federal Form 4562 and Kentucky Form 4562)  \n10 Deductions related to portfolio income (loss) (attach schedule)  \n11 Other deductions (attach schedule)  \n􀁦5   \n􀁦6   \n􀁦 7  0 0  \n􀁦8   \n􀁦9   \n􀁦10   \n􀁦11  0 0  \nInvestment Interest  \n12 (a) Interest expense on investment debts  \n(b) (1) Investment income included on lines 4(a), 4(b), 4(c), and 4(f)  \n(b) (2) Investment expenses included on line 10  \n􀁦12(a)  \n􀁦b(1)  \n\n|  | 0 0 |\n| --- | --- |\n\n􀁦b(2)  \n\n|  | 0 0 |\n| --- | --- |\n\nTax Credits—Nonrefundable (see instructions)  \n13 Enter the applicable tax credit  \n(a) 􀃇  (b) 􀃇  (c) 􀃇    \n􀁦13(a)  \n􀁦13(b)  0 0  \n􀁦13(c)  \nGeneral Partnerships Only—Tax Credits—Refundable  \n14 Certified rehabilitation tax credit (attach certification(s))  \n15 Kentucky Entertainment Incentive tax credit (attach certification(s))  \n16 Decontamination tax credit (attach certification(s))  \n􀁦14  \n􀁦15","cbCaiv3dFHb2KDKg","https://ap.wps.com/l/cbCaiv3dFHb2KDKg","pdf",377030,6,"English","# Owner and Entity Identification\n## Pro Rata Share Items\n## Investment Interest\n## Tax Credits (Nonrefundable and Refundable)\n# LLET Pass-through Items (Required)\n# Apportionment Pass-through Items","[{\"question\":\"What does Schedule K-1 (Form PTE) report for an owner in Kentucky?\",\"answer\":\"It reports the owner’s share of income (loss), credits, deductions, and related pass-through items for the 2023 tax year.\"},{\"question\":\"How does the form identify the owner and the pass-through entity?\",\"answer\":\"It includes the owner’s identifying number and name/address details, plus the pass-through entity’s FEIN and the Kentucky Corporation/LLET account number.\"},{\"question\":\"Which sections describe pro rata share items and additional items for specific calculations?\",\"answer\":\"Section A covers pro rata share items, Section B covers LLET pass-through items (required), and Section C covers apportionment pass-through items; later sections include additional continued information.\"}]","SCHEDULE K-1 - (Form PTE) - Owner’s Share of Income, Credits, Deductions, Etc. 2023 | PDF",1789790117]