{"data":{"id":"us-ky/krs-141.207","jurisdiction":"us-ky","citation":"KRS 141.207","heading":"Calculation of estimated tax required by KRS 141.206 for nonresident","body":"individuals -- Payment of estimated tax.\n(1) For a nonresident individual partner, member, or shareholder, the payment of\nestimated tax required by KRS 141.206 shall be calc ulated under KRS 141.020 and\n141.305 for the taxable year.\n(2) The payment of estimated tax shall be made in installments by the pass -through\nentity in the same manner and at the same times as provided by KRS 141.305, for a\nnonresident individual partner, member, or shareholder.\n(3) A pass-through entity required to make a payment of estimated tax shall be subject\nto the penalty provisions for any underpayment of estimated tax.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51370","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"0791497a6ee4649592041f11c4ad34e2fc9c4deb5d1cf56fe583fea81840d2a0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.206","next":"us-ky/krs-141.208"},"notice":"GroundRules: Original legal text. Not legal advice."}