741-V: Kentucky Fiduciary Electronic Payment Voucher (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Form 741-V is Kentucky’s 2025 fiduciary electronic payment voucher for an estate or trust. It lists additional tax due, interest and/or penalties, and the total payment accompanying an electronically filed fiduciary income tax return.
Who files this form
Use Form 741-V if you owe tax on your electronically filed Kentucky fiduciary income tax return. It is the payment voucher for the estate or trust.
When it's due
For tax year 2025, your payment should be postmarked on or before April 15, 2026, to avoid penalties and interest.
The Department of Revenue does not issue statements of liability before the April 15 payment deadline.
What you'll need
To prepare your voucher and payment, have:
- The estate or trust's Federal Employer Identification Number, name, and mailing address. The name must match the income tax return.
- Your 2025 Form 741 amounts: additional tax due from line 21 and interest and penalties from line 23.
- A check or money order if paying by mail.
Use your return to find the amounts, but do not include a copy of the electronically filed return with your voucher and payment.
How to file
For a mailed payment after electronically filing your return:
- Enter the estate or trust's Federal Employer Identification Number, name, and mailing address on Form 741-V.
- Enter the additional tax due from Form 741, line 21, and interest and penalties from line 23 in the labeled boxes. Complete the Total Payment field.
- Make your check or money order payable to Kentucky State Treasurer. Write your name, address, Federal Employer Identification Number, and “2025 Form 741” on it.
- Detach the voucher at the dotted line. Do not attach it to your check or money order.
- Mail the voucher and payment to:
Kentucky Department of Revenue
Frankfort, KY 40620-0015
Do not include a copy of your electronically filed return.
You may also pay electronically by visiting www.revenue.ky.gov.
Common mistakes
- Sending cash. Use a check or money order for a mailed payment.
- Attaching the check or money order to the voucher. Keep them unattached.
- Including a copy of the electronically filed return. Send only the voucher and payment.
- Using a different estate or trust name. The voucher name should match the income tax return.
- Leaving identifying information off the payment. Write your name, address, Federal Employer Identification Number, and “2025 Form 741” on the check or money order.
- Waiting for a statement of liability. The department does not issue these before the payment deadline. For tax year 2025, payments should be postmarked by April 15, 2026, to avoid penalties and interest.
Questions people ask
Can I pay electronically instead of mailing a payment?
Yes. The form says you may make your payment electronically at www.revenue.ky.gov.
Which amounts go on the voucher?
Enter additional tax due from Form 741, line 21, and interest and penalties from Form 741, line 23, in the corresponding boxes. The voucher also has a Total Payment field.
Who should I make the check payable to?
Make your check or money order payable to Kentucky State Treasurer. Do not send cash.
Should I send a copy of my return with the payment?
No. Do not include a copy of your electronically filed return with Form 741-V and your payment.
Will the department send me a statement before payment is due?
The Department of Revenue does not issue statements of liability before the April 15 payment deadline. For tax year 2025, payment should be postmarked on or before April 15, 2026.