Kentucky Form 8879-K serves as the official declaration for electronic filing of individual income tax returns, required when using federal/state e-file without a federal PIN or for online filing. Taxpayers verify key return data from Form 740 or 740-NP, consent to electronic transmission by their electronic return originator (ERO) or software, and authorize direct deposit of refunds or direct debit for balances due and estimate payments. Do not mail this form; retain it for three years along with copies of W-2s, W-2Gs, 1099-Rs, and supporting documents. EROs review, verify bank details if applicable, obtain taxpayer signatures before submission, and provide copies to filers. Complete after finalizing your tax return but before signing; changes over $50 in taxable income or $14 in refund/balance require a new form. Supports joint returns where both sign, irrevocable spouse agency for refunds, and electronic banking compliance questions for international accounts.
How to File Form 8879-K
Complete your full Kentucky tax return first, then fill Form 8879-K. Sign only after Part I completion. EROs retain the signed form for three years without mailing. Attach Kentucky copies of W-2s, W-2Gs, 1099-Rs, credit verifications, adjustment schedules, and signed documents. Taxpayers filing from home keep with records. Use for direct deposit/debit elections; check refund status at refund.ky.gov.
How to Complete Kentucky Form 8879-K
Identifying Information
Taxpayer’s Name
Enter your full name as on the tax return.
Taxpayer’s Social Security number
Enter your SSN.
Spouse’s Name
Enter spouse’s full name if joint or combined return.
Spouse’s Social Security number
Enter spouse’s SSN if applicable.
Submission Identification Number (SID)
Enter the 20-digit SID assigned to the return after Part II completion.
Part I: Tax Return Information
Line 1: Kentucky taxable income (740, line 11; 740-NP, line 13) (Column A Spouse / Column B Taxpayer)
Enter taxable income for spouse (A) and taxpayer (B) from specified lines.
Line 2: Total tax liability (740, line 28; 740-NP, line 28) (Column A Spouse / Column B Taxpayer)
Enter total tax for spouse (A) and taxpayer (B).
Line 3: Total payments (740, line 32; 740-NP, line 32) (Column A Spouse / Column B Taxpayer)
Enter payments for spouse (A) and taxpayer (B).
Line 4: Amount you owe (740, line 36; 740-NP, line 36) (Column A Spouse / Column B Taxpayer)
Enter balance due for spouse (A) and taxpayer (B).
Line 5: Refunded to you (740, line 41; 740-NP, line 41) (Column A Spouse / Column B Taxpayer)
Enter refund for spouse (A) and taxpayer (B). Lines 1-3 and either 4 or 5 must be completed.
Part II: Direct Deposit of Refund / Direct Debit of Tax Amount Due / Direct Debit of Estimate Tax
Line 6: Routing transit number (RTN)
Enter 9-digit RTN; first two digits 01-12 or 21-32. Verify with bank statement, not deposit slip.
Line 7: Depositor account number (DAN)
Enter up to 17-digit account number, left-aligned.
Line 8: Type of account
Check Savings or Checking.
Line 9: Tax due debit amount
Enter amount from Part I, line 4 if paying balance due by direct debit.
Debit date (for tax due)
Enter MM/DD/YYYY for withdrawal.
Estimate tax debit amount
Enter equal payment amount for estimates.
Debit date (for estimate tax)
Check one or more: April 15, 2026; June 15, 2026; September 15, 2026; January 15, 2027. Up to four equal payments; same account as deposit/debit.
Line 10a: Direct Deposit—Will these funds be going to an account outside of the United States?
Check Yes or No.
Line 10b: Direct Debit—Will these funds come from an account located outside of the United States?
Check Yes or No.
Part III: Declaration of Taxpayer (Sign only after Part I is completed)
Line 11
Check if consenting to direct deposit per Part II. Declare lines 6-10 correct. Joint filers appoint spouse as refund agent irrevocably.
Line 12
Check if declining direct deposit or no refund.
Line 13
Check if authorizing ACH debit for taxes/estimates per Part II. Authorization persists until revoked by calling (502) 564-4581 at least 2 business days prior. Allows info sharing for issues. Balance due filers remain liable if payment fails.
Declaration text
Under penalties of perjury, affirm Part I matches electronic return, return is true/correct/complete, consent to ERO transmission, DOR acknowledgments, and software/system disclosure.
Your Signature (If joint or combined return, both must sign)
Sign here.
Spouse’s Signature
Spouse signs if applicable.
Telephone Number (daytime)
Enter contact phone.
Date Signed
Enter MM/DD/YYYY.
Part IV: Declaration and Signature of Electronic Return Originator and Paid Preparer
ERO Declaration
Declare reviewed return, Form 8879-K complete/correct (or accurate reflection if collector), verified account if Part II used, taxpayer signed pre-submission, provided copies, followed KY-1345. If paid preparer, affirm return true/correct/complete.
Signature
ERO signs.
Date
Enter date.
I.D. Number of ERO
Enter ERO ID.
FEIN
Enter firm EIN.
ZIP code
Enter ZIP.
Check if self-employed
Check if applicable.
Check if also paid preparer
Check if ERO is preparer.
Firm’s name (or yours if self-employed) and address
Enter details.
Preparer’s Signature
Paid preparer signs if not ERO.
Date
Enter date.
I.D. Number of Preparer
Enter ID.
FEIN
Enter EIN.
ZIP code
Enter ZIP.
Check if self-employed
Check if applicable.
Firm’s name (or yours if self-employed) and address
Enter details.
Paid Preparer’s Use Only
For preparer section.
ERO’s Use Only
For ERO section.