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FORM 8879(C)-K

INSTRUCTIONS — Form 8879(C)-K

Page 3 of 4

(2017)

•

Provide the authorized representative of the entity

PURPOSE OF SCHEDULE

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

An authorized representative of the entity and the

request.

electronic return originator (ERO) must use Form

8879(C)-K as a declaration document and signature

AUTHORIZED REPRESENTATIVE OF THE ENTITY

authorization for an electronic filing (e-file) of a

RESPONSIBILITIES

Kentucky Form 720, 720S, 725, 725-EZ, 765, or 765-GP

filed by an ERO.

The authorized representative will:

Do not send this form to the Kentucky Department

•

Verify the accuracy of the entity’s Kentucky tax

of Revenue. The ERO must retain Form 8879(C)-K

return.

for 4 years from the return due date or the Kentucky

Department of Revenue receipt date, whichever is later.

•

Verify the amounts in Part I using the amounts from

the entity’s Kentucky tax return.

ERO RESPONSIBILITIES

•

Verify the entity’s Routing transit number (RTN)

The ERO will:

and Depositor account number (DAN) in Part II.

•

Enter the name, Federal Identification Number,

•

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

Kentucky Corporation/LLET Account Number (if

applicable), address and ZIP code of the entity at

•

Type or print authorized representative’s name and

the top of the form.

title in Part III.

•

Check the appropriate box indicating which tax

•

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

return is being electronically filed.

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

or fax.

•

Complete Part I using the amounts from the entity’s

Kentucky tax return.

The Kentucky entity’s tax return must not be transmitted

to the Kentucky Department of Revenue until the ERO

•

Complete Part II using the entity’s Routing transit

receives the authorized representative’s signed Form

number (RTN) and Depositor account number

8879(C)-K.

(DAN).

PART I – Tax Return Information

•

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

preparer.

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

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

•

Complete Part IV including a signature, date, and

Section B - Form 720S, Section C - Form 725, Section

I.D. Number of ERO.

D - Form 765, or Section E- Form 765-GP.

•

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

Note: If filing Form 725-EZ, see Specific instructions for

individual preparing the return), FEIN, address, and

Section C.

ZIP code.

Line 1—Leave blank.

•

If the ERO is not the preparer, have the preparer

complete Part IV including the signature, date,

Line 2—Enter the total tax liability from 725-EZ, Part II,

and I.D Number of Preparer. Enter in Part IV the

line 1.

preparer’s firm name (or the preparer’s name if

self-employed), FEIN, address, and ZIP code.

Lines 3–5—Leave blank. If penalties and/or interest is

due, file Form 725.

•

Give the authorized representative of the entity

Form 8879(C)-K for completion and review – this

Line 6—Enter the tax due from 725-EZ, Part II, line 4.

can be done by hand delivery, U.S. mail, private

delivery service, email, or Internet website.

PART II – Direct Debit of Tax Amount Due

•

Provide the authorized representative of the entity

The entity can choose to pay the amount due by

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

completing Part II, Lines 1 through 5, and checking the

changes are made to the tax return (for example,

box on Part III. The entity can choose direct debit for

based on the authorized representative’s review).

Kentucky regardless of the choice for federal purposes.

41A720-S8 (16JUN17-DRAFT)

Form 8879(C)-K Draft - Kentucky Corporation Or Pass-Through Entity Tax Return Declaration For Electronic Filing - 2017 Page 3

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