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8879(C)-K

41A720-S8 (10-13)

INSTRUCTIONS — Form 8879(C)-K

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

PURPOSE OF SCHEDULE

•

Sign and date Form 8879(C)-K in Part III.

•

Type or print authorized representative’s name and

An authorized representative of the entity and the electronic

title in Part III.

return originator (ERO) shall use Form 8879(C)-K as a

•

Return the completed Form 8879(C)-K to the ERO by

declaration document and signature authorization for an

hand delivery, U.S. mail, private delivery service or

electronic filing (e-file) of a Kentucky Form 720, 720S, 725,

fax.

765 or 765-GP filed by an ERO.

The Kentucky entity’s tax return shall not be transmitted to

Do not send this form to the Kentucky Department of

the Kentucky Department of Revenue until the ERO receives

Revenue. The ERO shall retain Form 8879(C)-K for 4 years

the authorized representative’s signed Form 8879(C)-K.

from the return due date or the Kentucky Department of

Revenue receipt date, whichever is later.

PART I – Tax Return Information

ERO RESPONSIBILITIES

Enter the required data from Kentucky Form 720, 720S,

725, 765 or 765-GP in Section A - Form 720, Section B -

The ERO will:

Form 720S, Section C - Form 725, Section D - Form 765 or

Section E- Form 765-GP.

•

Enter the name, Federal Identification Number,

Kentucky

Corporation/LLET

Account

Number

(if

PART II – Direct Debit of Tax Amount Due

applicable), address and ZIP code of the entity at the

top of the form.

The entity can choose to pay the amount due by completing

•

Check the appropriate box indicating which tax return

Part II, Lines 25 through 29, and checking the box on Line 30.

is being electronically filed.

The entity can choose direct debit for Kentucky regardless

•

Complete Part I using the amounts from the entity’s

of the choice for federal purposes. The entity must ensure

Kentucky tax return.

that the following information relating to the financial

•

Complete Part II using the entity’s Routing transit

institution’s account is provided in the tax preparation

number (RTN) and Depositor account number (DAN).

software: Routing transit number (RTN), Depositor account

•

Check the box in Part IV if the ERO is also the paid

number (DAN), Type of account (Savings or Checking) and

preparer.

Debit amount.

•

Check the box in Part IV if the ERO is self-employed.

•

Complete Part IV including a signature, date and I.D.

Number of ERO.

The payment amount will be processed (debited from

•

Enter in Part IV the ERO’s firm name (NOT the individual

the designated bank account) upon acceptance of the tax

preparing the return), FEIN, address and ZIP code.

return.

•

If the ERO is not the preparer, have the preparer

complete Part IV including the signature, date and I.D

PART III – Declaration of Authorized Representative of

Number of Preparer. Enter in Part IV the preparer’s

Entity

firm name (or the preparer’s name if self-employed),

FEIN, address and ZIP code.

The authorized representative of the entity shall sign and

•

Give the authorized representative of the entity Form

date Form 8879(C)-K after reviewing the tax return and

8879(C)-K for completion and review – this can be done

before it is transmitted to the Kentucky Department of

by hand delivery, U.S. mail, private delivery service,

Revenue.

email or Internet website.

•

Provide the authorized representative of the entity

PART IV – Declaration and Signature of Electronic Return

with a corrected copy of the Form 8879(C)-K if changes

Originator (ERO) and Paid Preparer

are made to the tax return (for example, based on the

authorized representative’s review).

This ERO shall sign and date Form 8879(C)-K.

•

Provide the authorized representative of the entity with

a copy of the signed Form 8879(C)-K upon request.

If the ERO is also the paid preparer, the ERO must check

the paid preparer box, but is not required to complete and

AUTHORIZED

REPRESENTATIVE

ENTITY

sign the paid preparer’s section. If self-employed, check

RESPONSIBILITIES

the self-employed box.

The authorized representative will:

A paid preparer who is not the ERO must complete and

sign the paid preparer’s section.

•

Verify the accuracy of the entity’s Kentucky tax return.

•

Verify the amounts in Part I using the amounts from

the entity’s Kentucky tax return.

If the ERO cannot obtain the paid preparer’s signature

•

Verify the entity’s Routing transit number (RTN) and

on Form 8879(C)-K, a copy of the tax return with the paid

Depositor account number (DAN) in Part II.

preparer’s signature should be attached to the 8879(C)-K.

Form 8879(C)-K - Kentucky Corporation Or Pass-Through Entity Tax Return Declaration For Electronic Filing 2013 Page 3

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