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Instructions for Form 8453-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-ﬁ le With a Federal PIN—For

enter the numbers from left to right and leave

Direct Deposit of Refund—If there is an

returns ﬁ led via this method, an 8453-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 ﬁ led via this method,

report or other statement generated by their

checking the box on Part III, Line 11. Taxpayers

an 8453-K is required to be completed.

ﬁ nancial 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 ﬁ led via this

Payment of Balance Due—Penalty and interest

about the correct routing transit number, the

method, an 8453-K is required to be

will begin to accrue on any tax due that has

taxpayer should ask the ﬁ nancial institution

completed and retained for a period of

not been paid by April 18, 2011.

for the routing transit number to use for direct

three years. Do not mail this form.

deposit (Electronic Funds Transfer).

If there is an amount on Line 5 (Amount

you owe), the taxpayer can choose from the

Completing the Form

Line 10—Due to new federal electronic

following methods of payment:

banking regulations, you must answer the

You must complete your Kentucky individual

(1) Pay by check or money order—Taxpayers

following questions if you are requesting a

income tax return before you complete Form

should submit their payment using Form

direct deposit of your refund or are paying

8453-K. You must also complete this form

740-V, Kentucky Electronic Payment

the amount you owe via direct debit. If you

before signing it. Taxpayers, EROs and paid

Voucher.

are requesting a direct deposit of your refund,

preparers must not sign the form before it

(2) Pay by Credit Card or eCheck—Pay your

answer question 10a. If you are paying the

is completed.

amount you owe on your return via direct

2010 Kentucky individual income tax

Declaration Control Number (DCN)

by MasterCard or VISA credit card or

debit, answer questions 10b.

The DCN, located in the upper right corner

by eCheck (electronic check) through

Part III—Declaration of Taxpayer

of the form, must be identical on the federal

April 18, 2011. Access the Department

electronic return, the federal Form 8453 and

An electronically transmitted return will not be

of Revenue’s secure Web site (www.

the Kentucky Form 8453-K.

considered true, accurate and complete unless

revenue.ky.gov) to make electronic

Form 8453-K is signed by the taxpayer(s) prior

payments over the Internet. Click on the

Name, Address and Social Security Number

to transmitting the electronic return.

KY E-Tax logo and select E-Payments–

You must enter your name, address and Social

Credit Cards and ACH Debits link. If you

The taxpayer must sign and date Form 8453-K

Security number on Form 8453-K.

do not have access to the Internet, you

after it has been completed to verify that the

Taxpayer Responsibilities

may call the Department of Revenue at

information is correct and that the taxpayer

(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 8453-K,

following information is needed: credit

including Social Security number.

EROs and tax preparers are prohibited from

card type, credit card number, expiration

Inspect the paper copy of the return and

obtaining taxpayer signatures on blank or

date, and the cardholder’s address as

ensure the information is correct.

incomplete forms.

it appears on the credit card billing

Sign Form 8453-K after the return has been

statement. To make an eCheck payment,

When an error is corrected after the taxpayer

prepared but before it is transmitted.

the following information is needed: bank

has signed Form 8453-K, and the corrected

Taxpayer(s) that ﬁ le from home must:

name, bank account number, and bank

Kentucky taxable income varies more than

Complete Form 8453-K.

routing number.

$50, or the corrected refund or balance due

Attach the Kentucky copy of Forms W-2,

varies more than $14, a new Form 8453-K

(3) Pay by Direct Debit—The taxpayer

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

can choose to pay the amount due by

must be completed for taxpayer signature.

credit amounts; any schedules explaining

completing Part II, Lines 6 through 10, and

PART IV—Declaration and Signature of ERO

“Other” adjustments to income; and any

checking the box on Line 13. Taxpayers

and Paid Preparer

documents with required signatures.

can choose direct debit for Kentucky

Keep this form with your tax return. Do not

This section must be completed and signed

regardless of the choice for federal

mail.

by the ERO.

purposes. The taxpayer must ensure

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

Complete Form 8453-K

Routing Number, Account Number, Type

Section.

Obtain signature of taxpayer(s)

of Account (Checking or Savings), Debit

A paid preparer who is not the ERO must

Attach the Kentucky copy of Forms W-2,

Amount, Debit Date (through April 18,

complete, sign and date the Paid Preparer

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

2011).

Declaration.

credit amounts; any schedules explaining

Note: Select any date until April 18 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 8453-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 8453-K and all other

timely. Please allow up to two weeks for

should be attached to the 8453-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 8453-K Draft - Kentucky Individual Income Tax Declaration For Electronic Filing - 2010 Page 2

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