KRS § 141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.

A pass-through entity must calculate and pay estimated tax in installments for a nonresident partner, member, or shareholder, using the methods and timing in the referenced statutes.

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Jurisdiction: United States — Kentucky
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Language: en
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estimated tax nonresident individuals pass-through entity

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Provisions of KRS § 141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.

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KRS § 141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.
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AI-assisted research summary: A pass-through entity must calculate and pay estimated tax in installments for a nonresident partner, member, or shareholder, using the methods and timing in the referenced statutes.

141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax. (1) For a nonresident individual partner, member, or shareholder, the payment of estimated tax required by KRS 141.206 shall be calculated under KRS 141.020 and 141.305 for the taxable year. (2) The payment of estimated tax shall be made in installments by the pass-through entity in the same manner and at the same times as provided by KRS 141.305, for a nonresident individual partner, member, or shareholder. (3) A pass-through entity required to make a payment of estimated tax shall be subject to the penalty provisions for any underpayment of estimated tax. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 156, sec. 10, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 50, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 82, effective April 14, 2018; and ch. 207, sec. 82, effective April 27, 2018. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5, effective June 4, 2010. Legislative Research Commission Note (6/29/2021). This statute was amended in 2021 Ky. Acts ch. 156. Section 38 of that Act provides that Section 10 applies to taxable years beginning on or after January 1, 2022.

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KRS § 141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.

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