PTE: Kentucky Pass-Through Entity Income and LLET Return (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Form PTE is the 2025 Pass-Through Entity Income and LLET Return. It reports Kentucky ordinary income or loss and calculates LLET liability, payments, credits, and any amount due or overpayment.
What you'll need
Include all supporting federal forms and schedules, including federal Schedules C, E, and/or F, as applicable.
Have the entity’s identifying information ready, including its FEIN/SSN and required Kentucky Corporation/LLET Account Number. The form also asks for owner information and counts of Schedules K-1 issued and received.
Depending on the items reported, the form calls for these attachments:
- Schedule RPC for related-party expenses.
- Explanations for other additions and other subtractions.
- Schedule TCS for nonrefundable and refundable tax credits in Part II.
- Form 2220-K for the estimated tax penalty.
- Schedule DE if disregarded entities are included in the return.
- Schedule COGS for cost of goods sold.
- Federal Form 8825 for rental real estate activities.
- Federal and Kentucky Schedules D, if applicable, for capital gains or losses.
- Federal and Kentucky Forms 4797 for the specified IRC § 1231 gains or losses.
- Federal and Kentucky Forms 4562 for the IRC § 179 expense deduction.
Schedule K also requests supporting schedules for certain other income, expenses, deductions, contributions, and owner information, plus certifications for the refundable credits listed for general partnerships.
How to file
Complete the applicable parts and schedules, attach supporting documents, and sign and date the return in the member signature area.
If requesting a refund or sending no payment, mail to:
Kentucky Department of Revenue
Frankfort, KY 40618-0010
If enclosing payment, mail to:
Kentucky Department of Revenue
Frankfort, KY 40620-0021
Make checks payable to Kentucky State Treasurer. The form lists www.revenue.ky.gov for electronic payment options.
Common mistakes
- Leaving out or shortening the Kentucky Corporation/LLET Account Number. It is required and must contain nine digits. If it has six digits, add leading zeros.
- Skipping Schedule Q questions 1 and 2 when required. Answer them for an initial return or if a return was not filed under the same name and federal ID number for the preceding year. The form warns that failing to do so may result in a request for a delinquent return.
- Leaving Schedule Q questions 3 through 7 blank. All pass-through entities must complete them.
- Including the IRC § 179 expense deduction in Part I depreciation amounts. The federal and Kentucky depreciation lines specifically say not to include it.
Questions people ask
How do I identify an amended return?
Check the amended return box and complete Part V, Explanation of Amended Return Changes.
What do I complete for a final or short-period return?
Check the applicable box and complete Part IV, Explanation of Final Return and/or Short-Period Return.
What if disregarded entities are included in the return?
Answer “Yes” to Schedule Q, question 4, and attach Schedule DE.
When does Schedule L tell me to enter $175?
If Schedule L, Section B, line 1 or line 3 is $3,000,000 or less, skip Sections C and D. Enter $175 in Section E, line 1, and on page 3, Part II, line 1. Section E also requires a minimum of $175 when the lesser amount from Sections C and D is below $175.