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Instructions for Form 8879-K

Kentucky Individual Income Tax Declaration for Electronic Filing

Filing Requirements

Part II—Direct Deposit of Refund or Direct

letters). Include hyphens but omit spaces and

Debit of Tax Amount Due

special characters. If fewer than 17 characters,

 Federal/State E-file With a Federal PIN—For

enter the numbers from left to right and leave

Direct Deposit of Refund—If there is an

returns filed via this method, an 8879-K is

the unused boxes blank.

amount on Line 4 (Refunded to you), the

not required.

taxpayer can choose to have their refund

 Federal/State E-file Without a Federal

Note: Taxpayers should use a check, form,

directly deposited by completing Part II, and

PIN—For returns filed via this method,

report or other statement generated by their

checking the box on Part III, Line 11. Taxpayers

an 8879-K is required to be completed.

financial institution to verify the routing transit

can choose direct deposit for the Kentucky

Do not mail this form. Electronic return

number and depositor account number.

income tax refund regardless of the choice

originators (EROs) must retain them for a

Do not use a deposit slip as it may contain

for federal purposes.

period of three years.

internal routing numbers. If there is any doubt

 Online Filing—For returns filed via this

about the correct routing transit number, the

Payment of Balance Due—Penalty and interest

method, an 8879-K is required to be

taxpayer should ask the financial institution

will begin to accrue on any tax due that has

completed and retained for a period of

for the routing transit number to use for direct

not been paid by April 15, 2013.

three years. Do not mail this form.

deposit (Electronic Funds Transfer).

If there is an amount on Line 5 (Amount

Completing the Form

you owe), the taxpayer can choose from the

Line 10—Due to new federal electronic

following methods of payment:

banking regulations, you must answer the

You must complete your Kentucky individual

following questions if you are requesting a

income tax return before you complete Form

(1) Pay by check or money order—Taxpayers

direct deposit of your refund or are paying

8879-K. You must also complete this form

should submit their payment using Form

the amount you owe via direct debit. If you

before signing it. Taxpayers, EROs and paid

740-V, Kentucky Electronic Payment

are requesting a direct deposit of your refund,

preparers must not sign the form before it

Voucher.

answer question 10a. If you are paying the

is completed.

(2) Pay by Credit Card or ACH Debit—Pay

amount you owe on your return via direct

your 2012 Kentucky individual income tax

Declaration Control Number (DCN)

debit, answer questions 10b.

by Mastercard, VISA or Discover credit

The DCN, located in the upper right corner

Part III—Declaration of Taxpayer

cards or by ACH Debit through April 15,

of the form, must be identical on the federal

2013. Access the Department of Revenue’s

electronic return, the federal Form 8879 and

An electronically transmitted return will not be

secure Web site ( )

the Kentucky Form 8879-K.

considered true, accurate and complete unless

to make electronic payments over the

Form 8879-K is signed by the taxpayer(s) prior

Name and Social Security Number

Internet. Click on the KY E-Tax logo and

to transmitting the electronic return.

select E-Payments-Credit Cards and ACH

You must enter your name and Social Security

The taxpayer must sign and date Form 8879-K

Debits link. If you do not have access to

number on Form 8879-K.

after it has been completed to verify that the

the Internet, you may call the Department

Taxpayer Responsibilities

information is correct and that the taxpayer

of Revenue at (502) 564-4581.

Taxpayer(s) that use an ERO must:

agrees with the information on the completed

To make a credit card payment, the

tax return.

 Verify all information on the Form 8879-K,

following information is needed: credit

including Social Security number.

card type, credit card number, expiration

EROs and tax preparers are prohibited from

 Inspect the paper copy of the return and

date, and the cardholder’s address as

obtaining taxpayer signatures on blank or

ensure the information is correct.

it appears on the credit card billing

incomplete forms.

 Sign Form 8879-K after the return has been

statement. To make an ACH Debit

When an error is corrected after the taxpayer

prepared but before it is transmitted.

payment, the following information

has signed Form 8879-K, and the corrected

is needed: bank name, bank account

Taxpayer(s) that file from home must:

Kentucky taxable income varies more than

number and bank routing number.

 Complete Form 8879-K.

$50, or the corrected refund or balance due

(3) Pay by Direct Debit—The taxpayer

 Attach the Kentucky copy of Forms W-2,

varies more than $14, a new Form 8879-K

can choose to pay the amount due by

W-2G and 1099-R; any documents verifying

must be completed for taxpayer signature.

completing Part II, Lines 6 through 10, and

credit amounts; any schedules explaining

PART IV—Declaration and Signature of ERO

checking the box on Line 13. Taxpayers

“Other” adjustments to income; and any

and Paid Preparer

can choose direct debit for Kentucky

documents with required signatures.

regardless of the choice for federal

 Keep this form with your tax return. Do not

This section must be completed and signed

purposes. The taxpayer must ensure

mail.

by the ERO.

that the following information relating

ERO Responsibilities

If the ERO is also the paid preparer, the ERO

to the financial institution account is

must check the paid preparer box, but is not

The ERO must:

provided in the tax preparation software:

required to complete or sign the Paid Preparer

Routing Number, Account Number, Type

 Complete Form 8879-K

Section.

of Account (Checking or Savings), Debit

 Obtain signature of taxpayer(s)

Amount, Debit Date (through April 15,

A paid preparer who is not the ERO must

 Attach the Kentucky copy of Forms W-2,

2013).

complete, sign and date the Paid Preparer

W-2G and 1099-R; any documents verifying

Declaration.

credit amounts; any schedules explaining

Note: Select any date until April 15 to

“Other” adjustments to income; and any

have the payment withdrawn from your

If the ERO cannot obtain the paid preparer’s

documents with required signatures.

account. Actual withdrawal of funds

signature on Form 8879-K, a copy of the tax

 Provide the taxpayer with copies of

may be later, but will be considered

return with the paid preparer’s signature

the completed 8879-K and all other

timely. Please allow up to two weeks for

should be attached to the 8879-K.

information.

processing.

Refund Information—The Automated Refund

 Retain form for three years.

Line 6—The routing transit number must be

and Tax Information System (ARTIS) is

Part I—Tax Return Information

nine digits and begin with 01 through 12 or

available to provide information by telephone

21 through 32.

Enter the required data from the Kentucky tax

on the receipt of your tax return. The automated

return. Lines 1 through 3 and either Line 4 or

Line 7—The depositor account number can

system telephone number is (502) 564-1600.

5 must be completed.

be up to 17 characters (both numbers and

It is available 24 hours a day, 7 days a week.

Form 8879-K Draft - Kentucky Individual Income Tax Declaration For Electronic Filing - 2012 Page 2

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