720ES                                                                                                     Page 1
  41A720ES(I) (06-16)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
                                          INSTRUCTIONS FOR FILING
              CORPORATION INCOME/LIMITED LIABILITY ENTITY TAX ESTIMATED TAX VOUCHER
Who Must File—Every corporation or pass-through entity subject to the corporation income tax imposed by KRS 141.040 and/or 
the limited liability entity tax imposed by KRS 141.0401 shall make a declaration of estimated tax and must pay installments if the 
combined tax liability under KRS 141.040 and 141.0401 can reasonably be expected to exceed $5,000. Safe harbor: A corporation 
or pass-through entity can satisfy its declaration requirement if its estimated tax payments are equal to the combined tax liability 
under KRS 141.040 and 141.0401 for the prior tax year, and its combined tax liability for the prior tax year was equal to or less 
than $25,000. KRS 141.042 and KRS 141.044
NOTE: Limited liability pass-through entities as defined in KRS 141.010(28) are subject to the LLET as imposed by KRS 141.0401. 
Corporations as defined in KRS 141.010(24)(a) are subject to the taxes imposed by KRS 141.040 and KRS 141.0401. Corporations 
will have the same account number for the LLET and corporation income tax. DO NOT USE the Secretary of State Organization 
Number for the Kentucky Corporation/LLET Account Number. 
Payment Dates for Calendar Year Filers—If the estimated tax exceeds $5,000 before June 2, the following payment dates are 
applicable:
      First Installment                   June 15                               50% of Estimated Tax Due
      Second Installment                  September 15                          25% of Estimated Tax Due
      Third Installment                   December 15                           25% of Estimated Tax Due
If Income or LLET Changes—If an entity's estimated tax exceeds $5,000 after June 1, or if changes in estimated tax affect the 
amount of the installments, the following payment dates are applicable: 
               When Estimated 
              Tax Exceeds $5,000                                            Estimated Tax Due   
           or Amendment Required                               September 15                      December 15
           June 2–September 1                                           75%                          25%
           September 2–December 1                                       N/A                          100%
Payment Dates for Fiscal Year Filers—For entities filing on a fiscal year basis, the following is substituted for the payment dates 
in the two charts above:
                     Calendar Year Date                       Fiscal Year Date (following fiscal year end)
              June 15                                    15th day of sixth month
              September 15                               15th day of ninth month
              December 15                                15th day of 12th month
              June 2–September 1                         After the first day of the sixth month and
                                                          before the second day of the ninth month
              September 2–December 1                     After the first day of the ninth month and
                                                          before the second day of the 12th month
NOTE: If a payment date falls on a holiday or weekend, the applicable payment date is the next working day.
Short Taxable Year—No estimated payment is required if the taxable year is five months or less. For taxable years of more than 
five months but less than 12 months, estimated payments are required if the tax liability exceeds $5,000. For a short taxable year, 
annualize the taxable net income in accordance with KRS 141.140(3) to determine if estimated payments are required. For a short 
taxable year, the payment dates and amount of payment required are as prescribed by KRS 141.044 except that any installments 
unpaid at the close of the short taxable year shall be paid when the income tax return is filed. 103 KAR 15:060
               —LLET rates are as follows:
                          Kentucky Gross Receipts .00095
                          Kentucky Gross Profits         .0075
               —Corporation income tax rates are as follows:  
 Income
                          At Least                But Not Over                                   Rate
                          $       1               $ 50,000                                       4%
                           50,001                  100,000                                       5%
                           100,001                       —                                       6%
Installment Vouchers—Enter the amount(s) paid with the voucher in the correct field to identify the payment as LLET and/or 
corporation income tax. Calculate these amounts on the worksheet on page 2.
Electronic Funds Transfer (EFT)—Kentucky estimated payments may be made by EFT for corporation income tax and LLET. For 
questions concerning EFT, contact the Department of Revenue at 1-800-839-4137 or (502) 564-6020.
Do not submit the estimated tax voucher if the estimated payment is made by EFT.

                           MAKE CHECK PAYABLE TO: KENTUCKY STATE TREASURER
              MAIL TO: KENTUCKY DEPARTMENT OF REVENUE, FRANKFORT, KENTUCKY 40620-0021

   41A720ES(I) (06-16)                                                                                                                         Page 2
Commonwealth of Kentucky
DEPARTMENT OF REVENUE

         CORPORATION INCOME/LIMITED LIABILITY ENTITY TAX ESTIMATED TAX WORKSHEET

                                         (Keep For Your Records)
                                                                                                              Column A                   Column B
                                                  TAX YEAR _______                                                                       Corporation
                                                                                                              LLET                       Income Tax

1.  Estimated Kentucky tax  ............................................................................... $________________  $ ________________
2.  Statutory credits * ......................................................................................... $________________  $ ________________
3.  Subtract line 2 from line 1 ............................................................................ $________________  $ ________________
4.  Statutory exemption ..................................................................................... $________________     5,000________________

5.  LLET estimated tax: Subtract Column A, line 4 from Column A, line 3 .... $________________      ________________
6.  If line 5 is negative, enter as positive (not greater than $5,000) ...............  ________________  $ ________________
7.  LLET credit (Enter Column A, line 3 less $175) ...........................................  ________________  $ ________________
8.  Corporation estimated tax: Subtract Column B, lines 6 and 7 from line 3 ...  ________________  $ ________________
*  Economic development tax credits, farming operation networking tax credit, certified rehabilitation tax credit, unemployment tax credit, 
   recycling/composting equipment tax credit, coal conversion tax credit, enterprise zone tax credit, Kentucky investment fund tax credit, coal 
   incentive tax credit, qualified research facility tax credit, GED incentive tax credit, voluntary environmental remediation tax credit, biodiesel 
   tax credit, environmental stewardship tax credit, clean coal incentive tax credit, ethanol tax credit, cellulosic ethanol tax credit, railroad 
   maintenance and improvement tax credit, railroad expansion tax credit,  ENDOW Kentucky tax credit, new markets development program 
   tax credit, food donation tax credit and distilled spirits tax credit. 

                               RECORD OF ESTIMATED TAX PAYMENTS SCHEDULE

                 Col. A        Col. B                                     Col. C                              Col. D                     Col. E

                               50%                                        25%            Overpayment credit                  Amount to be paid.
  Installment    Payment       of amount                                  of amount      from previous return.               (Col. B or C less Col. D)
    Number       Date          from line 5A                               from line 5A                        Subtract from              (Enter here and
                               and line 8B above.    and line 8B above.                  Col. B or Col. C.**                             on voucher.)

  A–LLET                     A                                                         A                                    A
 1 B–Corporation             B                                                         B                                    B
                                                  A                                    A                                    A
  A–LLET
 2 B–Corporation                                  B                                    B                                    B
                                                  A                                    A                                    A
  A–LLET
 3 B–Corporation                                  B                                    B                                    B
                             A                    A                                    A                                    A
                       Total B                    B                                    B                                    B
** If amount credited exceeds amount of installment, enter excess in Column D of next line.

                               AMENDED COMPUTATION SCHEDULE

                                                                                                              (A)                        (B)
                                                                                                                                         Corporation
    Use if estimated tax changes are made after the first payment.                                            LLET                       Income Tax

1.  Enter amended estimated tax ......................................................................  ________________   __________________
 
2. (a) Amount of any overpayment credited and/or applicable tax credits ..  ________________   __________________
 
    (b) Payments of estimated tax for current year .........................................  ________________   __________________
 
    (c)  Total of lines 2(a) and 2(b) ......................................................................  ________________   __________________
3.  Unpaid balance (line 1 less line 2(c)) ...........................................................  ________________   __________________
    (see instructions for: If Income or LLET Changes)