# Form 740-PTET-ES — Kentucky Form 740-PTET-ES: paying 2026 PTET estimates by check

- **Canonical URL:** https://formspedia.com/us/740-ptet-es/
- **Last updated:** 2026-11-08
- **Country & Language:** United States (`en-US`)
- **Form:** Form 740-PTET-ES
- **Revision:** 42A740-PTET-ES0003, 2026
- **Issuing Agency:** Kentucky Department of Revenue
- **Tax Area:** Business and corporate tax
- **Who Must File:** Kentucky pass-through entities that elected PTET for 2026 and pay estimates by check
- **Filing Method:** Mailed with a check when an electronic payment through epayment.ky.gov is not possible
- **Where to Send:** Kentucky Department of Revenue, Frankfort, Kentucky 40619-0006
- **Legal Basis / Statute:** KRS 141.209; estimated payments under KRS 141.305
- **Official Form PDF:** https://revenue.ky.gov/Forms/Form%20740-PTET-ES-3.pdf

Form 740-PTET-ES is the Kentucky voucher that goes with a check for a quarterly estimate of the pass-through entity tax (PTET), the Kentucky income tax that an electing pass-through entity pays at the entity level on its owners' distributive share income. The 2026 version is a single page, form number 42A740-PTET-ES0003, and only the strip below the dotted line is filled in: seven entries, no lines to calculate and no signature.

### Which entities send a 740-PTET-ES

The voucher only matters after an election. An authorized person elects for the entity on Form 740-PTET-ELECT, or by checking the election box on the Form 740-PTET return, and the election can be made during the tax year or after it ends, up to the 15th day of the fourth month after year end or the extended due date. Once made for a year it cannot be revoked and it binds every owner. The department's 2023 election FAQ adds that a single-member LLC disregarded for federal purposes can elect, and that an electing entity does not have to withhold for nonresident owners.

For tax years beginning on or after January 1, 2024, the 2025 PTET instructions require an electing entity to make estimated payments when the conditions of KRS 141.305 are met, and they set the test this way: estimated tax for the year that can reasonably be expected to exceed $500 for an individual partner, member or shareholder. Form PTET-P words the same rule as a liability reasonably expected to exceed $500.

The same instructions say that for tax years beginning on or after October 1, 2021, corporations and pass-through entities are required to submit payments electronically, at epayment.ky.gov/EPAY. They describe paper checks only as the route "if an electronic payment is not possible". So the 740-PTET-ES is for the entity that pays an installment by check; an installment paid online goes through epayment.ky.gov.

It is not the voucher for nonresident withholding estimates. The department's corporation and pass-through FAQ sends those paper checks with Form 740 NP-WH-ES, and an entity that has not elected the PTET has nothing to send on this form.

### How to fill out Form 740-PTET-ES, box by box

The boxes on the voucher are not numbered. The image below numbers them 1 to 7 in the order they are described here, and M marks the printed mailing address.

| Marker | Printed label | What to enter |
| --- | --- | --- |
| 1 | Taxable Year Ending (MMYY) | Month and year the entity's tax year ends, four digits. A calendar-year 2026 entity writes 1226. |
| 2 | LLET Account No | The entity's Kentucky Limited Liability Entity Tax account number. The label marks it as needed only when the entity has one; the voucher has eight cells for it. |
| 3 | Federal Identification Number (FEIN) | The entity's FEIN. On Form 740-PTET the same number must be 9 digits. |
| 4 | Entity Name | The pass-through entity's name. |
| 5 | Total Paid | The amount of this check, rounded to the nearest dollar as printed under the box. |
| 6 | Number and Street, City, State, ZIP Code | The entity's mailing address. |
| 7 | Contact Name and Telephone Number | A person the department can call about the payment. |

The upper two thirds of the page are blank apart from the title. The voucher says "Please cut on the dotted line", so only the lower strip goes in the envelope. The Official Use Only box at the bottom left stays empty.

The voucher prints no payee. Form 740-PTET, where the entity pays the same tax with its return, says "Check Payable: Kentucky State Treasurer".

### Installment due dates for 2026, and the fourth date

The 2025 PTET instructions give four installments of 25% of the estimated tax each. The table applies them to a calendar-year 2026 entity. If a date falls on a weekend or holiday, the payment is due the next working day.

| Installment | Date in the PTET instructions | Calendar-year 2026 | Share of the year's estimate |
| --- | --- | --- | --- |
| First | April 15 | April 15, 2026 | 25% |
| Second | June 15 | June 15, 2026 | 25% |
| Third | September 15 | September 15, 2026 | 25% |
| Fourth | January 15 | January 15, 2027 | 25% |

Fiscal-year entities use the 15th day of the fourth, sixth and ninth months of the fiscal year and the 15th day of the first month after it closes.

Form PTET-P, the 2025 underpayment penalty form (40A201PTET-P, 10-25), gives a different fourth date. Its line 4 instructions say to enter "the 15th day of the 4th, 6th, 9th, and 12th months of the tax year", which for a calendar year is December 15, not January 15. Both are the department's 2025 releases. Because the penalty is computed from the line 4 dates, an entity planning to pay the fourth 2026 installment in January can ask the Pass-Through Entity Branch at 502-564-8139 which date applies before relying on it.

### How much each voucher should carry

Each installment is a quarter of the year's estimated PTET. The 2025 return computes the tax as Kentucky distributive share income times 4.0%. The election imposes the tax under KRS 141.020, and the department's 2025 PTE instructions report that House Bill 1 set the individual income tax rate at 3.5% for taxable years beginning on or after January 1, 2026. On October 31, 2026 the department's forms library had a 2026 election form and this 2026 voucher, but no 2026 Form 740-PTET or 2026 PTET instructions.

Form PTET-P opens with a check that decides whether a penalty is owed at all: (a) the liability from the prior year's Form 740-PTET and (b) the current year's estimated PTET payments. If (b) equals or exceeds (a), the form says to stop. Its note puts it the other way round: the penalty does not apply if prepaid tax equals or exceeds the prior year's PTET liability. The 2025 PTE instructions list these (a) and (b) lines as new for 2025.

Business tax credits are not claimed on Form 740-PTET. The department's Pass-Through Entities page says the 2025 form no longer has a credit line and that credits pass to owners through Form PTE, Schedule K-1, line 13. It also says an entity that used its owners' credits when it figured its estimated payments may ask in writing for a waiver of the underpayment penalty, by email through the department's Contact Us page under the right tax area.

### What a short installment costs

The department assesses the estimated tax penalty under KRS 141.985 when estimates are not paid. Form PTET-P works it out installment by installment: the underpayment for each column, times the days it stayed unpaid divided by 365, times the rate for that period. On the 2025 form the rate is 10% for days in 2025 and 9% for days in 2026, and the form says the tax due penalty rate equals that year's tax due interest rate. Days stop counting on the date the installment is paid in full or on the 15th day of the fourth month after year end, whichever is earlier.

Under KRS 131.183, the 2025 instructions say, the 2026 tax interest rate is 7% and the rate charged on unpaid taxes is 9%. The penalty goes on Form 740-PTET, line 16, Estimated Tax Penalty.

### Where the vouchers show up on Form 740-PTET

The return collects the payments at the end of the year. On the 2025 Form 740-PTET:

- Line 9, estimated tax payments, is the total of the PTET-ES vouchers for the taxable year. The instructions say not to include the amount credited from the prior year.

- Line 11 holds that prior year's credit.

- Line 21 of a return with an overpayment moves part of it to the next year's PTET (on the 2025 return, "Credited to 2026 PTET").

To confirm which estimated payments the department has on file, its corporation and pass-through FAQ gives the Division of Corporation Tax at (502) 564-8139 and asks for the Corporate/LLET account number or the FEIN.

### Other PTET payment forms

The PTET family has three payment slips with similar boxes. They go to different places and pay different things.

| Form | What it pays | Mailing address printed on it |
| --- | --- | --- |
| 740-PTET-ES (2026) | A quarterly estimated installment | Frankfort, Kentucky 40619-0006 |
| KPTET-V (2025) | Tax due on an e-filed Form 740-PTET, with separate lines for income tax, interest and penalty | Frankfort, Kentucky 40619-0006 |
| 740-PTET-EXT (2025) | Payment with a six-month extension of time to file Form 740-PTET | Frankfort, Kentucky 40620-0021 |

Instead of the 740-PTET-EXT, the instructions also accept a copy of an approved Kentucky corporation extension, [Form 720-EXT](/us/720-ext/), or a federal Form 7004 attached to the 740-PTET filed by the extended date. An extension does not move the tax: the PTET is due on the same date as the entity's annual return, without regard to extensions.

The 2025 voucher is still in the forms library under the file name "Form 740-PTET-ES.pdf" and prints 2025 in its header. The 2026 voucher is the file ending "-3". Check the year in the top right corner before printing.

### Where to get the 2026 voucher and where to mail it

The [2026 Form 740-PTET-ES](https://revenue.ky.gov/Forms/Form%20740-PTET-ES-3.pdf) is a fillable PDF in the Department of Revenue forms library, tagged 2026 and Current under Pass Through Entity Tax. Mail the cut-off voucher with the check to the address printed on it:

Kentucky Department of Revenue
Frankfort, Kentucky 40619-0006

To pay online instead, the department's E-file and Payment Options page sends PTET estimated payments to epayment.ky.gov/EPAY, from a bank account or by credit card; service provider fees may apply. Questions go to the Pass-Through Entity Branch, 501 High Street, Station 52, Frankfort, Kentucky 40601-2103, phone 502-564-8139.

### Questions about the 740-PTET-ES

#### Does an entity that pays its PTET estimates online need the voucher?

The voucher only travels with a paper check. Online estimated payments go through epayment.ky.gov/EPAY, which the department's payment page lists for PTET estimated, extension and return payments.

#### Is the 740-PTET-ES the same as Form 740 NP-WH-ES?

The two cover different taxes. Form 740 NP-WH-ES carries nonresident withholding estimates; the 740-PTET-ES carries the entity-level tax after the PTET election, and the 2023 FAQ says an electing entity is not required to withhold for nonresident owners.

### Official sources

- Kentucky Department of Revenue, [Form 740-PTET-ES, 2026 Pass-Through Entity Tax Estimated Voucher (42A740-PTET-ES0003)](https://revenue.ky.gov/Forms/Form%20740-PTET-ES-3.pdf)

- Kentucky Department of Revenue, [Instructions for Kentucky Pass-through Entity Tax, 2025, 42A740-PTET(I) (10-25)](https://revenue.ky.gov/Forms/PKG%20INSTR%20PTET%20%282025%29.pdf)

- Kentucky Department of Revenue, [Form PTET-P, Pass-Through Entity Tax Underpayment Penalty Calculations, 2025, 40A201PTET-P (10-25)](https://revenue.ky.gov/Forms/25_40A201PTET-P%20%282025%29.pdf)

- Kentucky Department of Revenue, [Form 740-PTET, Kentucky Pass-Through Entity Tax, 2025, 42A740-PTET (10-25)](https://revenue.ky.gov/Forms/Form%20740-PTET%20%2810-25%29.pdf)

- Kentucky Department of Revenue, [Form 740-PTET-ELECT, 2026, 42A740-PTET-ELECT (2-25)](https://revenue.ky.gov/Forms/Form%20740-PTET-ELECT%20%282026%29.pdf)

- Kentucky Department of Revenue, [Form KPTET-V, Kentucky Pass Through Entity Tax Payment Voucher, 2025](https://revenue.ky.gov/Forms/KPTET-V%20%282025%29.pdf)

- Kentucky Department of Revenue, [Form 740-PTET-EXT, Extension of Time to File Kentucky Form 740-PTET, 2025](https://revenue.ky.gov/Forms/Form%20740-PTET-EXT-3.pdf)

- Kentucky Department of Revenue, [Form 740-PTET-ES, 2025 voucher (prior year)](https://revenue.ky.gov/Forms/Form%20740-PTET-ES.pdf)

- Kentucky Department of Revenue, [Kentucky Pass-Through Entity Income and LLET Return Instructions, 2025](https://revenue.ky.gov/Forms/INSTR-41APTE(I)%20(2025).pdf)

- Kentucky Department of Revenue, [Pass-Through Entities](https://revenue.ky.gov/Business/Pass-Through-Entities/Pages/default.aspx)

- Kentucky Department of Revenue, [Pass-Through Entity Election FAQs (April 2023)](https://revenue.ky.gov/Property/PublishingImages/Pages/Third-Party-Purchaser/SALT%20Parity%20FAQs%20Apr%202023%20from%20CPA%206-2-23q1-9.pdf)

- Kentucky Department of Revenue, [Corporation, LLC and Pass-Through Tax FAQs](https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx)

- Kentucky Department of Revenue, [E-file and Payment Options](https://revenue.ky.gov/Collections/Pages/E-file-Payment-Options.aspx)