By Payroll and Entitlements Editorial Staff
Kentucky enacted legislation that eliminates:
- income tax withholding for corporate partners or members doing business in the state only through an ownership interest in a pass-through entity; and
- composite income tax returns and payments for electing nonresident individual partners, members, or shareholders. (Ch. 156 (H.B. 249), Laws 2021, effective March 29, 2021 and applicable to tax years beginning on or after January 1, 2022).
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