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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, 2014.

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 federal electronic banking

following methods of payment:

regulations, you must answer the following

You must complete your Kentucky individual

questions if you are requesting a direct

income tax return before you complete Form

(1) Pay by Direct Debit—The taxpayer

deposit of your refund or are paying the

8879-K. You must also complete this form

can choose to pay the amount due by

amount you owe via direct debit. If you are

before signing it. Taxpayers, EROs and paid

completing Part II, Lines 6 through 10, and

requesting a direct deposit of your refund,

preparers must not sign the form before it

checking the box on Line 13. Taxpayers

answer question 10a. If you are paying the

is completed.

can choose direct debit for Kentucky

amount you owe on your return via direct

regardless of the choice for federal

Submission Identification Number (SID)

debit, answer questions 10b.

purposes. The taxpayer must ensure

The SID, located at the top of the form, must

that the following information relating

Part III—Declaration of Taxpayer

be identical on the federal electronic return,

to the financial institution account is

the federal Form 8879 and the Kentucky Form

An electronically transmitted return will not be

provided in the tax preparation software:

8879-K.

considered true, accurate and complete unless

Routing Number, Account Number, Type

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

Name and Social Security Number

of Account (Checking or Savings), Debit

to transmitting the electronic return.

Amount, Debit Date (through April 15,

You must enter your name and Social Security

2014).

The taxpayer must sign and date Form 8879-K

number on Form 8879-K.

after it has been completed to verify that the

Note: Select any date until April 15 to

Taxpayer Responsibilities

information is correct and that the taxpayer

have the payment withdrawn from your

Taxpayer(s) that use an ERO must:

agrees with the information on the completed

account. Actual withdrawal of funds

tax return.

 Verify all information on the Form 8879-K,

may be later, but will be considered

including Social Security number.

timely. Please allow up to two weeks for

EROs and tax preparers are prohibited from

 Inspect the paper copy of the return and

processing.

obtaining taxpayer signatures on blank or

ensure the information is correct.

incomplete forms.

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

 Sign Form 8879-K after the return has been

your 2013 Kentucky individual income tax

When an error is corrected after the taxpayer

prepared but before it is transmitted.

by Mastercard, VISA or Discover credit

has signed Form 8879-K, and the corrected

cards or by ACH Debit through April 15,

Taxpayer(s) that file from home must:

Kentucky taxable income varies more than

2014. Access the Department of Revenue’s

 Complete Form 8879-K.

$50, or the corrected refund or balance due

secure Web site ( )

 Attach the Kentucky copy of Forms W-2,

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

to make electronic payments over the

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

must be completed for taxpayer signature.

Internet. Click on the KY E-Tax logo and

credit amounts; any schedules explaining

PART IV—Declaration and Signature of ERO

select E-Payments-Credit Cards and ACH

“Other” adjustments to income; and any

and Paid Preparer

Debits link. If you do not have access to

documents with required signatures.

the Internet, you may call the Department

 Keep Form 8879-K with your tax return. Do

This section must be completed and signed

of Revenue at (502) 564-4581.

not mail.

by the ERO.

To make a credit card payment, the

ERO Responsibilities

If the ERO is also the paid preparer, the ERO

following information is needed: credit

must check the paid preparer box, but is not

The ERO must:

card type, credit card number, expiration

required to complete or sign the Paid Preparer

date, and the cardholder’s address as

 Complete Form 8879-K and retain for three

Section.

it appears on the credit card billing

years.

statement. To make an ACH Debit

A paid preparer who is not the ERO must

 Obtain signature of taxpayer(s)

payment, the following information

complete, sign and date the Paid Preparer

 Attach the Kentucky copy of Forms W-2,

is needed: bank name, bank account

Declaration.

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

number and bank routing number.

credit amounts; any schedules explaining

If the ERO cannot obtain the paid preparer’s

“Other” adjustments to income; and any

(3) Pay by check or money order—Taxpayers

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

documents with required signatures.

should submit their payment using Form

return with the paid preparer’s signature

 Provide the taxpayer with copies of

740-V, Kentucky Electronic Payment

should be attached to the 8879-K.

the completed 8879-K and all other

Voucher.

Refund Information—You may check

information.

Line 6—The routing transit number must be

t h e s t a t u s o f y o u r r e f u n d o n l i n e a t

Part I—Tax Return Information

nine digits and begin with 01 through 12 or

or by calling our

21 through 32.

Enter the required data from the Kentucky tax

automated line at (502) 564-1600. These

return. Lines 1 through 3 and either Line 4 or

Line 7—The depositor account number can

systems are available 24 hours, 7 days a

5 must be completed.

be up to 17 characters (both numbers and

week.

Form 8879-K Draft - Kentucky Individual Income Tax Declaration For Electronic Filing - 2013 Page 2

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