8879-F: Kentucky Fiduciary Income Tax Declaration for Electronic Filing (2025)

Who files this form

For Kentucky fiduciary returns for tax year 2025, 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 for electronic filing. Do not mail it.

When it's due

• 2025 tax balance: April 15, 2026. Penalty and interest begin to accrue on tax not paid by this date. Direct debit payments scheduled on or before this date are considered timely, even if the actual withdrawal happens later.
• Estimated-tax debit dates available when e-filing the 2025 return: April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. These are the scheduled payment options printed on the form, not a separate 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 and federal employer identification number (FEIN), plus the fiduciary's name and title.
• Amounts from Form 741: line 16, line 19, line 20(d), and line 24 or line 27.
• The 20-digit Submission Identification Number (SID) assigned to the return.

The instructions require home filers and EROs to attach:

• Kentucky copies of Forms K-1.
• Any documents verifying credit amounts.
• Any schedules explaining “Other” adjustments to income.
• Any documents with required signatures.
• A complete copy of Form 1041.

For direct debit, have the routing number, account number, account type, payment amount and debit date. Use a check or another document generated by your financial institution to verify the account information. Do not use a deposit slip.

How to file

1. Complete your Kentucky fiduciary return or amended return first.
2. Complete Form 8879-F. In Part I, fill in lines 1 through 3 and either line 4 or line 5 using the corresponding Form 741 amounts.
3. If choosing direct debit, complete Part II, lines 6 through 10, and check the authorization box on line 11. For estimated-tax payments, also check the Direct Debit of Estimate Tax box.
4. Review the information, including the FEIN and the paper copy of the return. The fiduciary or agent must sign and date the completed form before the return is transmitted.
5. If using an ERO, the ERO must complete and sign Part IV and provide copies of the completed form and other filing information. A separate paid preparer must complete, sign and date the Paid Preparer Declaration.

Do not mail Form 8879-F. The ERO transmits the return and accompanying schedules and statements electronically to the Kentucky Department of Revenue. Home filers keep Form 8879-F with their tax return. EROs and online filers must retain the form for three years.

Payment options include direct debit with the return, credit card or ACH debit at www.revenue.ky.gov, and check or money order submitted using Form 741-V. Form EPAY (42A740) may be used for a separate electronic payment if supported by your software vendor.

Common mistakes

• Mailing the declaration: The form says to retain it for your records, not mail it.
• Signing too early or too late: Do not sign a blank or incomplete form. The fiduciary or agent must sign the completed form before the return is transmitted.
• Using a deposit slip for bank details: It may show internal routing numbers. Verify account details using a check or another financial institution document.
• Entering an invalid routing number: It must have nine digits and begin with 01 through 12 or 21 through 32.
• Skipping line 10: You must answer whether the funds will come from an account outside the United States.
• Using different accounts for the two debit types: Estimated-tax debits must use the same routing number, account number and account type as the tax-balance debit.
• Assuming electronic filing settles an unpaid balance: You remain liable for unpaid tax and applicable interest and penalties if full, timely payment is not received.

Questions people ask

Can I choose Kentucky direct debit if I did not choose it for my federal return?

Yes. You can choose Kentucky direct debit regardless of your federal payment choice.

Can I schedule estimated-tax payments without choosing direct debit for my tax balance?

Yes. Estimated-tax direct debit is a separate choice. You may select one to four equal payments using the dates printed on the form.

How do I cancel an authorized 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 for your signature if corrected Kentucky taxable income changes by more than $50, or the corrected refund or balance due changes by more than $14.

Does an ERO who also prepared the return sign both preparer sections?

No. The ERO must complete and sign the ERO section and check the paid preparer box, but does not have to complete or sign the separate Paid Preparer Section.

Official sources

• https://revenue.ky.gov/Forms/8879-F%20(2025).pdf