8879-F: Kentucky Fiduciary Income Tax Declaration for Electronic Filing (2024)
Kentucky · Kentucky DOR · Used for tax years 2024
Kentucky Form 8879-F is the declaration for electronically filing a 2024 fiduciary income tax return. It records the estate or trust’s taxable income, tax liability, payments, and amount owed or refund, along with signatures confirming the return information. It also allows autho
Who files this form
For a Kentucky estate or trust return, whether you must complete Form 8879-F depends on how you file:
- Federal/State e-file with a federal PIN: Form 8879-F is not required.
- Federal/State e-file without a federal PIN: Form 8879-F must be completed. The electronic return originator (ERO) must keep it for three years.
- Online filing: Form 8879-F must be completed and kept for three years.
This is a declaration to keep with your records, not a form to mail to the Kentucky Department of Revenue.
When it's due
- 2024 tax balance: Pay by April 15, 2025. Penalty and interest begin to accrue on tax not paid by that date. Direct debit payments scheduled on or before that date are considered timely, even if the actual withdrawal occurs later.
- Estimated-tax debit dates available when electronically filing the 2024 return: April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026. These are the scheduled debit options printed on the form, not a stated filing deadline for Form 8879-F.
What you'll need
Have your completed Kentucky fiduciary income tax return or amended return ready before completing Form 8879-F. You will need the estate or trust name, federal employer identification number (FEIN), and the fiduciary's name and title.
The instructions tell home filers and EROs to attach:
- Kentucky copies of Forms K-1.
- Documents verifying credit amounts.
- Schedules explaining “Other” adjustments to income.
- Documents with required signatures.
- A complete copy of federal Form 1041.
For direct debit, have your routing number, account number, account type, payment amount, and debit date. Use a check or another bank-generated document to verify the account information, not a deposit slip.
How to file
- Finish the tax return first. Complete the Kentucky fiduciary return or amended return before completing Form 8879-F.
- Complete Part I. Copy the required amounts from Form 741. Complete lines 1 through 3 and either line 4 or line 5.
- Complete payment details if choosing direct debit. Fill in Part II, lines 6 through 10, and check the authorization box on line 11. For estimated-tax debits, also check the Direct Debit of Estimate Tax box and select the debit dates.
- Review and sign. The fiduciary or agent must sign and date the completed form before the return is transmitted. If using an ERO, review the paper return and verify all information, including the FEIN. The ERO completes and signs Part IV.
- Keep the declaration. The ERO or transmitter sends the electronic return and accompanying schedules and statements to the Kentucky Department of Revenue. Do not mail Form 8879-F. Home filers keep it with their tax return; EROs must retain it for three years and provide copies to the fiduciary or agent.
Payment alternatives: Pay by credit card or ACH debit at www.revenue.ky.gov. If you do not have internet access, call (502) 564-4581. For a check or money order, submit payment using Form 741-V, Kentucky Electronic Payment Voucher. The supplied text does not give a mailing address.
Common mistakes
- Mailing Form 8879-F: The form says to retain it for your records and not mail it.
- Signing too early or too late: Do not sign a blank or incomplete form. The fiduciary or agent must sign after completion but before electronic transmission.
- Using a deposit slip to verify bank details: It may contain internal routing numbers. Use a check or another bank-generated document instead.
- Using different accounts for the balance due and estimated-tax debits: The routing number, account number, and account type must be the same for both transactions.
- Skipping line 10 when completing direct debit details: Electronic banking regulations require an answer about whether the funds will come from an account outside the United States.
- Leaving the balance unpaid: You remain responsible for the tax and applicable interest and penalties if full payment is not received on time.
Questions people ask
Can I choose Kentucky direct debit without choosing it for my federal return?
Yes. Kentucky direct debit is available regardless of your federal payment choice. You may also choose estimated-tax direct debit regardless of whether you use direct debit for the balance due.
How do I cancel an authorized debit payment?
Contact the Kentucky Department of Revenue at (502) 564-4581 no later than two business days before the payment's debit date.
What if the return changes after I sign?
A new Form 8879-F must be completed and signed if a correction changes Kentucky taxable income by more than $50, or changes the refund or balance due by more than $14.
Does a paid preparer need to sign separately from the ERO?
If the ERO is also the paid preparer, the ERO checks the paid preparer box but does not need to complete or sign the separate Paid Preparer Section. A paid preparer who is not the ERO must complete, sign, and date the Paid Preparer Declaration. If the ERO cannot obtain that signature, attach a copy of the tax return bearing the paid preparer's signature.