Kentucky Individual Income Tax Declaration for Electronic Filing

Individual Income Tax Declaration for Electronic Filing
Form 8879-K
FORM

8879-K

Kentucky Individual Income Tax
Declaration For Electronic Filing

Commonwealth of Kentucky
Department of Revenue

2023

DO NOT MAIL! RETAIN FOR YOUR RECORDS.

Submission Identification Number (SID) }
	 Taxpayer’s Name		

Taxpayer’s Social Security number

	 Spouse’s Name		

Spouse’s Social Security number

PART I—Tax Return Information	
  1	
  2	
  3	
  4	
  5	

Kentucky taxable income	
Total tax liability	
Total payments	
Amount you owe	
Refunded to you	

A  Spouse	

740, line 11	
740, line 28	
740, line 32	
740, line 36	
740, line 41	

PART II—  Direct Deposit of Refund 

740-NP, line 13		
740-NP, line 28		
740-NP, line 32		
740-NP, line 36		
740-NP, line 41		

1	
.00 	
2		
3		
4		
5		

.00
.00
.00
.00
.00

  Direct Debit of Tax Amount Due    Direct Debit of Estimate Tax
The first two numbers of the RTN must be
01 through 12 or 21 through 32.

  6	 Routing transit number (RTN)

Attach copy of Forms W-2, W-2G and 1099-R here.

B  Taxpayer

  7	 Depositor account number (DAN)		
  8	 Type of account:	  
Savings	  Checking	
9	 Tax due debit amount			
Estimate tax debit amount
M  M      D D      Y   Y  Y  Y
	
Debit date __ __ / __ __ / __ __ __ __
		
Debit date   
April 15, 2024	
 June 17, 2024 
						
 September 16, 2024   January 15, 2025
10	 In order to comply with electronic banking regulations, please answer the following questions.
a	
b	

Direct Deposit—Will these funds be going to an account outside of the United States?	
Direct Debit—Will these funds come from an account located outside of the United States?	

K
E
N
T
U
C
K
Y

Yes	 	 No	 
Yes	 	 No	 

PART III—Declaration of Taxpayer (Sign only after Part I is completed.)
11	 	 I  consent  that  my  refund  be  directly  deposited  as  designated  in  Part II,  and  declare  that  the  information shown on lines 6 through 10 is correct. If I have
filed a joint return, this is an irrevocable appointment of the other spouse as an agent to receive the refund.

12	 	 I do not want direct deposit of my refund or am not receiving a refund.
13	 	 I authorize the Kentucky Department of Revenue and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry to the financial

institution account indicated above for payment of my state taxes owed on this return and/or payment(s) of estimate tax, and the financial institution to
debit the entry to this account. This authorization is to remain in full force and effect until I notify the Kentucky Department of Revenue to terminate the
authorization. To revoke (cancel) a payment, I must contact the Kentucky Department of Revenue at (502) 564-4581 no later than 2 business days prior
to the payment (debit) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential
information necessary to answer inquiries and resolve issues related to the payment.
If I have filed a balance due return, I understand that if the Kentucky Department of Revenue does not receive my full and timely payment of my tax liability, I will
remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that the information I have given my electronic return originator (ERO) or transmitter and the amounts in Part I above agree with
the amounts on the corresponding lines of the electronic portion of my 2023 Kentucky income tax return. To the best of my knowledge and belief, my return is true,
correct and complete. I consent to my ERO or transmitter sending my return and accompanying schedules and statements to the Kentucky Department of Revenue.
I also consent to the Kentucky Department of Revenue sending my ERO and/or transmitter an acknowledgment of receipt or transmission and an indication of
whether or not my return is accepted, and, if rejected, the reason(s) for the rejection. In addition, by using a computer system and software to prepare and transmit
my return electronically, I consent to the disclosure to the Kentucky Department of Revenue of all information pertaining to my use of the system and software and
to the transmission of my tax return electronically.

	

	
Your Signature (If joint or combined return, both must sign)	

Telephone Number (daytime)	

Spouse’s Signature	

Date Signed

PART IV—Declaration and Signature of Electronic Return Originator and Paid Preparer
I  declare  that  I  have  reviewed  the  above  taxpayer’s  return  and  that  the  entries  on  Form  8879-K  are  complete  and  correct  to  the  best  of  my  knowledge. If I
am only a collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on this return. If Part II is completed, I
declare that I have verified the taxpayer’s proof of account and it agrees with the name shown on this form. The taxpayer will have signed this form before I submit
the return. I will give the taxpayer a copy of all forms and information to be filed with the Kentucky Department of Revenue, and have followed all other requirements
in Kentucky Publication KY-1345, Kentucky Handbook for Electronic Filers of Individual Income Tax Returns (Tax Year 2023). If I am also the paid preparer, under
penalties of perjury I declare that I have examined the above taxpayer’s return and accompanying schedules and  statements,  and to the best of my knowledge and
belief,  they are true, correct and complete.  This declaration is based on all information of which I have any knowledge.
	

ERO’s
Use Only

	

Firm’s name (or
	
yours if self-employed)
	
and
address

Check    if also paid preparer. 
Signature	

Date	

Check    if self-employed.
I.D. Number of ERO

FEIN
ZIP code

	Check 
  if self-employed.
Paid Preparer’s
Use Only
	

Firm’s name (or
yours if self-employed)
and
address
	

	

42A740-S22 (10-23)	

Preparer’s Signature	

Date	

I.D. Number of Preparer

FEIN
ZIP code

Page 1 of 3

Instructions for Form 8879-K
Kentucky Individual Income Tax Declaration for Electronic Filing
Filing Requirements
•	 Federal/State E-file With a Federal
PIN—For returns filed via this method,
an 8879-K is not required.

adjustments to income; and any
documents with required signatures.

ERO Responsibilities

•	 Online Filing—For returns filed via this
method, an 8879-K is required to be
completed and retained for a period of
three years. Do not mail this form.

•	 Obtain signature of taxpayer(s)

Completing the Form
You must complete your Kentucky
individual income tax return or amended
return before you complete Form 8879-K.
You must also complete this form before
signing it. Taxpayers, EROs and paid
preparers must not sign the form before
it is completed.
Submission Identification Number
(SID)
Enter the 20-digit Submission
Identification Number (SID) assigned
to the tax return, after the taxpayer
completes Part II.
Name and Social Security Number
You must enter your name and Social
Security number on Form 8879-K.
Taxpayer Responsibilities
Taxpayer(s) that use an ERO must:
•	 Verify all information on the Form
8879-K, including Social Security
number.
•	 Inspect the paper copy of the return
and ensure the information is correct.
•	 Sign Form 8879-K after the return
has been prepared but before it is
transmitted.
Taxpayer(s) that file from home must:
•	 Complete Form 8879-K.
•	 A t t a c h t h e K e n t u c k y c o p y o f
Forms W-2, W-2G and 1099-R; any
documents verifying credit amounts;
any schedules explaining “Other”

for Kentucky regardless of the choice
for federal purposes. The taxpayer
must ensure that the following
information relating to the financial
institution account is provided in the
tax preparation software: Routing
Number, Account Number, Type of
Account (Checking or Savings), Debit
Amount, Debit Date (through April 15,
2024).

•	 Keep Form 8879-K with your tax
return. Do not mail.

•	 Federal/State E-file Without a Federal
PIN—For returns filed via this method,
an 8879-K is required to be completed.
Do not mail this form. Electronic
return originators (EROs) must retain
them for a period of three years.

The ERO must:
•	 Complete Form 8879-K and retain for
three years.

•	 A t t a c h t h e K e n t u c k y c o p y o f
Forms W-2, W-2G and 1099-R; any
documents verifying credit amounts;
any schedules explaining “Other”
adjustments to income; and any
documents with required signatures.
•	 Provide the taxpayer with copies of
the completed 8879-K and all other
information.
Part I—Tax Return Information
Enter the required data from the Kentucky
tax return. Lines 1 through 3 and either
line 4 or 5 must be completed.
Part II—Direct Deposit of Refund,
Direct Debit of Tax Amount Due and
Direct Debit of Estimate Tax
Direct Deposit of Refund—If there is
an amount on Line 5 (Refunded to you),
the taxpayer can choose to have their
refund directly deposited by completing
Part II, and checking the box on Part
III, line 11. Taxpayers can choose direct
deposit for the Kentucky income tax
refund regardless of the choice for
federal purposes. Nonresident filers and
amended return filers may not choose
direct deposit as a method of receiving
their refund.
Payment of Balance Due—Penalty
and interest will begin to accrue on any
tax due that has not been paid by April
15, 2024.

Page 2 of 3

	

Note: Select any date until April 15
to have the payment withdrawn from
your account. Actual withdrawal
of funds may be later, but will be
considered timely. Please allow up
to two weeks for processing.

(2)	Pay by Credit Card or ACH Debit—
Pay your 2023 Kentucky individual
income tax by Mastercard, VISA
or Discover credit cards or by ACH
Debit through April 15, 2024. Access
the Department of Revenue’s secure
Web site (revenue.ky.gov) to make
electronic payments over the Internet.
Click on the KY E-Tax logo and
select E-Payments-Credit Cards and
ACH Debits link. If you do not have
access to the Internet, you may call
the Department of Revenue at (502)
564-4581.
•	 To make a credit card payment, the
following information is needed:
credit card type, credit card number,
expiration date, and the cardholder’s
address as it appears on the credit
card billing statement.
•	 To make an ACH Debit payment, the
following information is needed: bank
name, bank account number and
bank routing number.
(3)	Form EPAY (42A740) , if supported
by your software vendor, may be
used to make an electronic payment
of tax due separately from when you
filed your tax return. Refer to the
Form EPAY (42A740) instructions for
additional information.

If there is an amount on Line 4 (Amount
you owe), the taxpayer can choose from
the following methods of payment:

(4)	Pay by check or money order—
Taxpayers should submit their
payment using Form 740-V, Kentucky
Electronic Payment Voucher.

(1)	Pay by Direct Debit when Filing
Your Return—The taxpayer can
choose to pay the amount due by
completing Part II, lines 6 through
10, and checking the box on line 13.
Taxpayers can choose direct debit

Payment of Estimate Tax—The
taxpayer may choose to pay estimate
tax by completing Part II, lines 6 through
10 and checking the boxes for Direct
Debit of Estimate Tax box in Part II and
line 13 in Part III. Taxpayers may select

Instructions for Form 8879-K, continued
Page 3 of 3

to direct debit estimate tax regardless
of their choice of direct deposit or direct
debit of tax amount due.
The taxpayer must ensure that the
following information related to the
financial institution account is provided
in the tax preparation software: Routing
Number, Account Number, Type of
Account (Checking or Savings), Debit
Amount, Debit Date.
The taxpayer may schedule up to four
debit dates with the electronic filing of
their 2023 tax return: April 15, 2024,
June 17, 2024, September 16, 2024,
and January 15, 2025. The financial
institution routing number, account
number and type of account cannot
be different from that of the direct
deposit or direct debit of tax amount
due transaction. Actual withdrawal of the
funds may be later than the scheduled
date, but will be considered timely.
Form EPAY (42A740), if supported by your
software vendor, may be used to make
an electronic payment of estimate tax
separately from when you filed your tax
return. Refer to the Form EPAY (42A740)
instructions for additional information.
Line 6—The routing transit number must
be nine digits and begin with 01 through
12 or 21 through 32.
Line 7—The depositor account number
may be up to 17 digits. If fewer than 17
digits, enter the numbers from left to right
and leave the unused boxes blank.
Note: Taxpayers should use a check,
form, report or other statement generated
by their financial institution to verify the
routing transit number and depositor
account number. Do not use a deposit
slip as it may contain internal routing
numbers. If there is any doubt about
the correct routing transit number,
the taxpayer should ask the financial
institution for the routing transit number
to use for direct deposit (Electronic Funds
Transfer).
Line 8—Select the appropriate box to
indicate the type of account for Direct
Deposit or Direct Debit.
Line 9—
•	 Tax due debit amount: enter the
amount you owe from 8879-K, Part
1, line 5.

•	 Debit date: enter the date to have
payment debited from your account.

PART IV—Declaration and Signature
of ERO and Paid Preparer

•	 Estimate tax debit amount: enter the
amount of each payment that will be
debited from your account. You can
choose one to four equal payments
depending upon the debit dates
selected.

This section must be completed and
signed by the ERO.

•	 Debit date: select each date on which
you want the estimate tax payment
amount debited from your account.
Up to four equal payments may be
selected by choosing the appropriate
boxes.
Line 10—Due to federal electronic
banking regulations, you must answer the
following questions if you are requesting
a direct deposit of your refund or are
paying the amount you owe via direct
debit. If you are requesting a direct
deposit of your refund, answer question
10(a). If you are paying the amount
you owe on your return via direct debit,
answer questions 10(b).
Part III—Declaration of Taxpayer
An electronically transmitted return will
not be considered true, accurate and
complete unless Form 8879-K is signed
by the taxpayer(s) prior to transmitting the
electronic return. In addition, by using a
computer system and software to prepare
and transmit the return electronically, the
taxpayer consents to the disclosure to
the Kentucky Department of Revenue
of all information pertaining to the
use of the system and software and
to the transmission of the tax return
electronically.
The taxpayer must sign and date Form
8879-K after it has been completed
to verify that the information is correct
and that the taxpayer agrees with the
information on the completed tax return.
EROs and tax preparers are prohibited
from obtaining taxpayer signatures on
blank or incomplete forms.
When an error is corrected after the
taxpayer has signed Form 8879-K, and
the corrected Kentucky taxable income
varies more than $50, or the corrected
refund or balance due varies more
than $14, a new Form 8879-K must be
completed for taxpayer signature.

If the ERO is also the paid preparer, the
ERO must check the paid preparer box,
but is not required to complete or sign the
Paid Preparer Section.
A paid preparer who is not the ERO
must complete, sign and date the Paid
Preparer Declaration.
If the ERO cannot obtain the paid
preparer’s signature on Form 8879-K,
a copy of the tax return with the paid
preparer’s signature should be attached
to the 8879-K.
Refund Information—You may check
the status of your refund online at
refund.ky.gov .